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药品生产与销售企业随着国民经济的不断发展,企业生产规模的不断扩大,产品产量的不断增长,其经营获利也不断增多,由此促成了企业上市、转型有价证券等方式获取利润,财务行为也变得越发复杂。然而产品销售仍然是药品企业利润的重要来源与支柱。在长期经营与运营过程中,企业财务内部的控制虽然初见成效,但药品销售行业财务内部控制仍然存在较多的薄弱环节与未能解决的问题,有待提出合理有效解决措施与办法。对加强药品销售行业财务的内部控制研究,也是更好发挥企业能动性,提高企业产值与利润的重要途径之一。
With the continuous development of the national economy, the continuous expansion of the production scale of the enterprises and the continuous increase of the output of the products, the profits of the enterprises in the production and sales of pharmaceuticals have also been continuously increasing. As a result, the enterprises have obtained the profits through the listing of listed companies and the transformation of marketable securities, Financial behavior has become more complicated. However, product sales are still an important source and pillar of profits for drug companies. In the long-term operation and operation process, although the financial internal control of the enterprise has achieved initial success, there are still many weak links and problems that can not be solved in the financial internal control of the pharmaceutical sales industry, and the reasonable and effective measures to be dealt with remain to be put forward. It is also one of the important ways to enhance the enterprise’s initiative and improve the output value and profit of the enterprise.