1 摘要 内部控制研究一直是企业管理理论研究领域内的一项重要课题。完善企业内部 控制，防范内部控制风险是企业经营管理的一项重要工作。近几年市场经济调控， 各个行业普遍出现资金紧张，运营困难，小型企业面临倒闭。其中医药流通行业是 典型的资金驱动型企业，上游厂家有品种优势、下游医院有资源优势，中间提供配 送业务的医药流通企业只能通过服务获取一部分微薄的利润。其中，提供资金占用 服务即是医药流通企业目前普遍为客户提供的一项增值服务。在现阶段资金越发紧 张的情况下，尤其是在现有上下游资金均面临紧缺的情况下，对医药流通企业的资 金占用就更加普遍，尤其是下游客户的资金占用。医院账期长、款难收、医药流通 企业应收账款居高不下已成为行业共识。外部客观因素难以掌控的现状下，如何加 强内部应收账款的控制，通过有效控制提高应收账款回款率，提高应收账款的周转 率，缓解医药流通企业资金压力显得就非常重要。 本文从内部控制五要素角度，通过案例研究，选取近两年处于国家重点关注、 政策频出的医药流通行业的RF医药公司公司作为研究对象。在研究过程中，收集了 RF医药公司内部控制手册、经营考核责任书、审计手册、内部控制报告、财务审计 报告、审计底稿等档案资料、访谈文档资料等证据资料。针对该公司应收账款内部 控制现状分析，剖析其应收账款内部控制中存在的问题，包括：董事会监事会职责 发挥较为薄弱、对风险的评估不到位、控制制度和流程的执行不彻底、信息系统与 沟通机制不够完善、内部监督整改力度不足等等。由此导致公司应收账款内部控制 效果不明显，造成企业较大的资金压力，影响企业的经营活动，甚至对企业的综合 竞争力和可持续发展能力造成影响。针对这些问题从内部控制目标以及五要素角度 提出加强董事会、监事会管理、强化考核目标设置与执行、进一步明确职责与分工 以及多种方式盘活应收账款等改善建议。希望通过这些建议进一步完善、优化RF医 药公司的应收账款内部控制，通过内部控制的完善与有效执行改善现有应收账款管 理现状，降低应收账款对资金的占用，缓解企业经营压力，为企业增强市场竞争力。 本文选取典型的医药商业公司研究应收账款的内部控制，较之前学者侧重于研 究企业应收账款内部控制影响因素、控制方式等，从行业方面弥补并丰富了应收账 款内部控制研究对象的不足。同时，对目前医药流通行业同类型企业的应收账款内 部控制优化具有一定的借鉴意义，为RF医药公司以及同行业的医药流通企业制定应 收账款内部控制政策提供参考借鉴。 关键词：医药流通行业；应收账款；内部控制 RF医药公司应收账款内部控制研究 I Abstract The research of internal control has always been an important topic in the field of enterprise management theory. It is an important work of enterprise management to improve internal control and prevent internal control risks. In recent years, due to the market economy regulation and control, various industries have been faced with capital shortage, operation difficulties, and small enterprises are facing bankruptcy. Among them, the pharmaceutical circulation industry is a typical capital driven enterprise. The upstream manufacturers have the advantages of varieties and the downstream hospitals have the advantages of resources. The pharmaceutical circulation enterprises that provide distribution business in the middle can only obtain a small part of profits through services. Among them, providing capital occupation service is a value-added service that pharmaceutical circulation enterprises generally provide to customers at present. At this stage, when the funds are more and more tight, especially when the existing upstream and downstream funds are in short supply, the funds occupation of pharmaceutical circulation enterprises is more common, especially the funds occupation of downstream customers. It has become a consensus in the industry that the hospital has a long accounting period, the funds are difficult to collect and the accounts receivable of pharmaceutical circulation enterprises remain high. Under the situation that external objective factors are difficult to control, it is very important to strengthen the control of internal accounts receivable, improve the collection rate of accounts receivable and the turnover rate of accounts receivable through effective control, and relieve the capital pressure of pharmaceutical circulation enterprises. In this paper, from the perspective of five elements of internal control, through case study, the RF pharmaceutical company in the pharmaceutical circulation industry, which is focused on by the state and has frequent policies in recent two years, is selected as the research object. In the research process, we collected the RF pharmaceutical company's internal control manual, business assessment responsibility letter, audit manual, internal control report, financial audit report, audit manuscript and other archives, interview documents and other evidence. According to the analysis of the current situation of the company's internal control over accounts receivable, this paper analyzes the existing problems in the internal control over accounts receivable, including: the weak role of the board of directors and the board of supervisors, the inadequate risk assessment, the incomplete implementation of the control system and process, the imperfect information system and communication mechanism, and the insufficient internal supervision and rectification. As a result, the internal control effect of the company's accounts receivable is not obvious, resulting in greater capital pressure of the enterprise, affecting the business activities of the enterprise, and even affecting the comprehensive competitiveness and Abstract II sustainable development ability of the enterprise. In view of these problems, from the perspective of internal control objectives and five elements, the paper puts forward some improvement suggestions, such as strengthening the management of the board of directors and the board of supervisors, strengthening the setting and implementation of assessment objectives, further clarifying the responsibilities and division of labor, and activating accounts receivable in various ways. We hope that through these suggestions, we can further improve and optimize the internal control of accounts receivable of RF pharmaceutical company, improve the current situation of accounts receivable management through the improvement and effective implementation of internal control, reduce the occupation of funds by accounts receivable, relieve the pressure of business operation, and enhance the market competitiveness for enterprises. This paper selects typical pharmaceutical commercial companies to study the internal control of accounts receivable. Compared with the previous scholars, they focus on the influencing factors and control methods of the internal control of accounts receivable, which makes up for and enriches the deficiencies of the research object of internal control of accounts receivable from the industry. At the same time, it can be used for reference to optimize the internal control of receivables of the same type of enterprises in the current pharmaceutical circulation industry, and provide reference for RF pharmaceutical companies and pharmaceutical circulation enterprises in the same industry to formulate internal control policies of receivables. Key words: Pharmaceutical circulation industry; Accounts receivable; Iinternal control RF医药公司应收账款内部控制研究 1 目 录 导 论 ······ 1 一、 研究背景和研究意义 ············· 1 二、 文献综述 ·········· 3 三、研究内容与研究方法 ·············· 6 第一章 医药公司应收账款内部控制理论分析 · 8 第一节 内部控制的理论基础 ············ 8 一、内部控制的含义 ·· 8 二、我国企业内部控制的基本规范 ·· 9 第二节 公司内部控制五要素 ·········· 10 一、内部控制目标与控制环境 ······ 10 二、内部控制的风险评估与控制活动 ··············· 11 三、内部控制的信息与沟通及内部监督 ············ 12 第三节 医药流通企业应收账款特点 · 13 一、应收账款的基本概念及对企业的影响 ········· 13 二、医药流通公司经营特点 ········· 14 三、医药流通企业应收账款行业现状 ··············· 15 第二章 RF医药公司应收账款内部控制现状及存在的问题 ················ 18 第一节 RF医药公司及同行业上市企业应收账款现状 ·············· 18 一、上市医药