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近年来,随着新会计准则的深入实施,医药行业作为市场经济的重要组成部分在国际金融海啸的余威之下正面临着严峻的挑战,再加之我国正在大力推进医疗改革方案,这使得医药行业所面临的经济形势更加多变、市场竞争愈发激烈。在此条件下,医药企业必须不断加强自我建设和完善,财务会计管理与内控制度作为其中的关键环节,已成为医药企业不可忽视的重要课题。本文通过对目前市场经济条件下我国医药行业财务会计管理与内部控制中存在的问题进行分析,有针对性地提出了相应的改进措施,以期为医药行业的健康稳定发展带来积极影响。
In recent years, with the further implementation of the new accounting standards, the pharmaceutical industry, as an important part of the market economy, is facing severe challenges under the persecution of the international financial tsunami. Coupled with China’s vigorous promotion of healthcare reform programs, the pharmaceutical industry The economic situation we face is more volatile, and the market competition is fiercer and fiercer. Under these conditions, pharmaceutical companies must constantly strengthen self-construction and improvement, and financial accounting management and internal control system as key links among them have become important issues that pharmaceutical companies can not ignore. This article analyzes the existing problems in the financial accounting management and internal control of China’s pharmaceutical industry under the current market economy conditions and puts forward corresponding improvement measures in a targeted manner so as to bring about a positive impact on the healthy and stable development of the pharmaceutical industry.