TA煤业二矿存货内部控制研究

发布时间：2018-01-24 14:59

本文关键词： 煤炭企业存货内部控制　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着科学技术的不断发展,企业经营管理的要求也在日益精细,同时企业内部控制暴露的问题也越来越明显。存货作为企业一项重要的流动资产,在生产中占用着大量的流动资金,存货的内部控制覆盖着整个企业生产销售的全过程,有效完善的存货内部控制,能够帮助企业提高运营效率、减少运营风险、加快资金流动。存货的内部控制已经成为现代企业关注和管理的焦点,TA煤业作为大型国有煤炭企业,完善存货内部控制体系、节约存货成本、提高经济效益有着十分重要的意义。因此,必须对煤炭企业传统的存货内部控制体系进行改进。本文以TA煤业第二煤矿为对象,首先对国内外企业内部控制及存货内部控制的有关研究进行回顾,然后在企业存货内部控制相关理论方面进行了阐述,主要包括:内部控制和存货内部控制定义及相关理论,存货内部控制的原则、目标、技术方法和关键风险点等,在相关理论与方法的基础上,介绍了TA煤业第二煤矿的基本情况和该矿以物资和煤炭为主要结构的存货内部控制流程,通过绘制流程图的方法并结合实际情况发现该矿物资存货在需求计划、验收入库、仓储、领用发出和盘点等环节存在一些问题,同样,煤炭存货在出入库、运输、盘点、质量管理等方面也存在一些问题,文章指出以上环节存在的问题并对其进行分析,最后针对上述问题提出相应的策略。综上,TA煤业第二煤矿存货内部控制流程存在诸多漏洞需要改进,本文针对其存在的漏洞提出进行优化的方法,并提出一些辅助措施,如存货内部控制的文化建设、风险意识、绩效考评体系、信息系统和监督等方面要加强管理,希望对该矿在完善存货内部控制方面有所帮助,并对该企业的其他生产单位有所借鉴。
[Abstract]:With the development of science and technology, the requirements of enterprise management are becoming more and more fine, and the problems of internal control are becoming more and more obvious. Inventory is an important current asset. The internal control of inventory covers the whole process of production and sales of the whole enterprise. Effective and perfect internal control of inventory can help enterprises to improve operational efficiency and reduce operational risks. Speeding up the flow of funds. The internal control of inventory has become the focus of modern enterprises' attention and management. As a large state-owned coal enterprise, improve the internal control system of inventory and save the cost of inventory. Therefore, it is necessary to improve the traditional inventory internal control system of coal enterprises. This paper takes the second coal mine of TA coal industry as the object. First of all, the internal control of domestic and foreign enterprises and inventory internal control are reviewed, and then the related theory of internal control of enterprise inventory is expounded. Mainly includes: internal control and inventory internal control definition and related theory, internal inventory control principles, objectives, technical methods and key risk points, on the basis of relevant theories and methods. This paper introduces the basic situation of the second coal mine in TA coal industry and the internal control flow of inventory with material and coal as the main structure. Through the method of drawing flow chart and combining with the actual situation, it is found that there are some problems in the demand planning, acceptance, warehousing, receiving and issuing, inventory and so on. Similarly, the coal inventory is out and out. Transportation, inventory, quality management and other aspects also exist some problems, the article points out the problems in the above links and analyzes them, and finally puts forward the corresponding strategies for the above problems. There are many loopholes in the internal control flow of inventory in the second coal mine of TA coal industry. This paper puts forward some optimization methods and some auxiliary measures, such as the cultural construction of inventory internal control. Risk consciousness, performance evaluation system, information system and supervision should be strengthened. It is hoped that it will be helpful to improve the internal control of inventory in the mine, and can be used for reference by other production units of the enterprise.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.7

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