A公司存货内部控制研究

发布时间：2018-08-30 11:27

【摘要】：据相关统计表明，制造业企业存货占企业总资产的比例大约为50%，有的企业甚至超过50%。由此看出，存货是企业重要的流动资产。在当今激烈的市场竞争中，存货成本的高低将直接影响企业的利润，甚至决定企业的生存。完善的存货内部控制一方面能够保护存货资产的安全完整，另一方面通过对存货流程关键点的控制，能够有效地降低存货成本和风险。对于企业特别是制造业企业而言，建立健全的存货内部控制意义重大。A公司是化工类企业，其存货占总资产比重一度超过50%，但是由于其存货内部控制机制不完善，导致其存货管理先天不足，大量存在薄弱环节和管理死角。从短期来看，这将影响企业的获利能力，从长期来看，将危及企业生存发展。因此，对于A公司而言，建立健全有效的存货内部控制十分迫切。本文首先回顾国内外学者对存货管理和内部控制的研究成果，第二章对存货内部控制和存货管理的相关理论进行了阐述，主要包括存货内部控制的内涵、目标、内容、重点及相关理论等。在此基础上，第三章首先介绍A公司的基本情况和该公司存货内部控制现状，然后按照内部控制五要素指出了该公司存货内部控制存在的问题并分析问题存在的原因。最后，从改进存货内部控制环境，运用适当的存货风险识别方法，完善存货采购、验收等内部控制活动，建立良好的信息交流系统，加强内部监督力度五个方面提出了改进A公司存货内部控制的建议。
[Abstract]:According to relevant statistics, the proportion of inventory to total assets of manufacturing enterprises is about 50%, and some enterprises even exceed 50%. Thus, inventory is an important current asset. In today's fierce market competition, the cost of inventory will directly affect the profits of enterprises, and even determine the survival of enterprises. On the one hand, the perfect internal control of inventory can protect the safety and integrity of inventory assets, on the other hand, by controlling the key points of inventory process, it can effectively reduce the cost and risk of inventory. For enterprises, especially manufacturing enterprises, it is of great significance to establish a sound internal control of inventory. A company is a chemical enterprise. The proportion of inventory to total assets once exceeded 50%, but because of the imperfect internal control mechanism of inventory, As a result, its inventory management is naturally deficient, a large number of weak links and management dead corner. In the short term, this will affect the profitability of enterprises, in the long run, will endanger the survival and development of enterprises. Therefore, for company A, the establishment of sound and effective inventory internal control is very urgent. This paper first reviews the research achievements of domestic and foreign scholars on inventory management and internal control. In the second chapter, the related theories of inventory internal control and inventory management are expounded, including the connotation, objectives, contents of inventory internal control. Key points and related theories. On this basis, the third chapter first introduces the basic situation of company A and the current situation of inventory internal control of the company, then according to the five elements of internal control, points out the existing problems of the internal control of inventory and analyzes the reasons for the problems. Finally, from the improvement of inventory internal control environment, the use of appropriate inventory risk identification methods, improve inventory procurement, acceptance and other internal control activities, establish a good information exchange system, Five aspects of strengthening internal supervision proposed to improve the internal control of inventory A company.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.72

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