A种业公司存货内部控制评价研究

发布时间：2018-04-19 23:39

本文选题：存货内部控制 + 评价　；参考：《安徽财经大学》2017年硕士论文

【摘要】：农业是国民经济的基础,“农业、农村和农民”问题一直是人们关注的焦点问题,农业企业的发展有助于“三农”问题的解决。然而长久以来,农业企业由于财务体系不健全内部控制不到位等原因,相较于其他产业而言,盈利能力有所欠缺。鉴于存货在农业企业中的重要地位,本文将存货内部控制的相关理论作为立足点,对农业企业中的种业企业存货内部控制展开评价和优化研究。本文首先对存货内部控制的政策法规和相关研究进行了梳理,弄清当前国内外的研究成果与研究动向,明确本文的研究方向。之后,将与存货内部控制相关的理论加以阐释,介绍内部控制的理论基础、构成的五要素和存货内部控制的目标与内容,并结合种业企业的行业特点,突出存货内部控制的要点,为下文案例分析奠定理论基础。本文的案例分析选取了农业企业中的一家种业企业A种业公司,以该公司的存货内部控制作为研究对象,A种业公司位于农业大省安徽省,是一家国企,主营业务是培育和销售水稻、小麦等粮食种子,在安徽省内不同市县有13个培育基地和分公司,该公司成立时间长,颇具规模,在种业企业中具有一定的代表性。本文先大体介绍A种业公司的公司性质、营业收入和存货情况,对A种业公司存货存在的风险做出分析。再以内部控制五要素作为切入点,分别从A种业公司的内部环境和存货业务控制活动等五个不同方面对A种业存货内部控制体系做出评价。在存货内部控制优化环节,针对发现的问题,提出解决措施或者优化方案。最后,通过全文的分析得出研究结论,存货内部控制的改善不仅仅是业务流程的优化,必须要制定长远的战略,全面改善。
[Abstract]:Agriculture is the foundation of the national economy. The problem of "agriculture, rural areas and farmers" has always been the focus of attention. The development of agricultural enterprises is helpful to solve the problem of "agriculture, rural areas and farmers". However, for a long time, agricultural enterprises lack profitability compared with other industries because of the imperfect financial system, internal control and other reasons. In view of the important position of inventory in agricultural enterprises, this paper takes the theory of inventory internal control as the foothold, and carries out evaluation and optimization research on the internal inventory control of seed enterprises in agricultural enterprises. This paper firstly combs the policies and regulations of internal inventory control and related research, clarifies the current research results and trends at home and abroad, and clarifies the research direction of this paper. After that, the theory related to internal control of inventory is explained, the theoretical basis of internal control is introduced, the five elements of internal control of inventory and the objectives and contents of internal control of inventory are introduced, and combined with the characteristics of seed industry enterprises, Highlight the main points of inventory internal control, for the following case study to lay a theoretical foundation. The case study of this paper selects A seed Company, one of the agricultural enterprises, to study the internal control of its inventory. The company is located in Anhui Province, a big agricultural province, and is a state-owned enterprise. The main business is to cultivate and sell grain seeds such as rice and wheat. There are 13 breeding bases and branches in different cities and counties in Anhui Province. This paper first introduces the company nature, operating income and inventory situation of the A type company, and analyzes the risk of the stock in the A type industry company. Then taking the five elements of internal control as the starting point, the internal control system of A seed industry inventory is evaluated from five different aspects, such as the internal environment and inventory business control activities of the A seed industry company. In the process of inventory internal control optimization, the solution or optimization scheme is put forward for the problems found. Finally, through the analysis of the whole paper, the conclusion is drawn that the improvement of internal control of inventory is not only the optimization of business process, but also the long-term strategy and overall improvement.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324.6;F302.6

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