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随着我国药品市场发展格局的变更,越来越多的药品企业由传统发展模式转变为连锁型发展模式,药品企业不仅大力扩展其市场份额,甚至提出了上市、发行有价证券的概念,这种发展战略导致我国药品企业内部的财务行为日趋复杂化。药品企业的生产经营活动多以销售为主,由此可见,销售环节直接决定了药品企业的整体效益,所以,对药品企业销售环节进行严格化内部控制,十分关键且必要。本文简要分析了强化药品企业销售环节内部控制的必要性,并针对现阶段销售环节内部控制的不足之处,提出了一系列优化策略。
With the change of the development pattern of the pharmaceutical market in our country, more and more pharmaceutical enterprises have shifted from the traditional development mode to the chain-based development mode. The pharmaceutical enterprises not only vigorously expand their market share, but also put forward the concept of listing and issuing securities, The development strategy has led to the increasingly complicated financial behavior of pharmaceutical enterprises in our country. Therefore, it is very important and necessary to strictly control the internal sales of pharmaceutical companies. This article briefly analyzes the necessity of strengthening the internal control in the sales cycle of pharmaceutical enterprises and puts forward a series of optimization strategies in light of the shortcomings in the internal control of the sales cycle at this stage.