内部会计控制是企业会计监督体系的核心内容,但是目前民营制药企业之中,存在体系不健全、认识程度不足、执行力度不够、人员素质不高等问题。通过强化会计控制,建立现代化企业会计制度,实现高度强化的内部约束机制,全面发挥会计信息管理作用,使民营制药企业获得更好的发展平台。 Internal accounting control is the core content of the enterprise accounting supervision system. However, among the private pharmaceutical enterprises, there are some problems such as imperfect system, lack of awareness, inadequate implementation and low quality of personnel. Through the strengthening of accounting controls, the establishment of a modern enterprise accounting system to achieve a highly enhanced internal restraint mechanism, giving full play to the role of accounting information management, private pharmaceutical companies get a better development platform.