山百公司内部控制再设计

发布时间：2018-03-27 11:32

本文选题：零售企业　切入点：全面预算　出处：《新疆大学》2015年硕士论文

【摘要】：零售百货企业是市场经济的重要组成部分,零售企业的生存与发展直接关系到国民经济的增长与繁荣。加强零售百货企业内部控制体系是其管理的基础工作,是有效防范各类经营风险的关键因素,从而成为企业生存和发展的保证。本文以山百公司为例结合风险管理理论,对零售百货企业内部控制体系有效利用全面预算管理进行深入探讨。本文首先对内部控制的历史研究成果和本文的创新点进行阐述,介绍了全面预算管理内部控制的基础理论,包括全面预算管理内部控制涵义,全面预算与内部控制体系的关系,同时借鉴国内外同行业企业内部控制成功的案例,确定内部控制再设计的目的、原则、方法及利用全面预算管理构建内部控制体系的指导思想和预算考核指标保障新的内控体系运行。在此基础上,对山百公司内部控制现状进行剖析,指出其存在的不足之处。在明确山百公司内部控制设计思路的基础上,对其整体层面和具体业务层面建立内部控制模型。针对整体层面执行预算管理实际需要更新公司的组织架构;针对业务层面,对于资产管理主要设计了新的管理制度,对存货、固定资产的管理流程进行重新梳理,执行职责分离制度和授权审批制度;资金管理根据全面预算管理需要,重新设计了财务人员岗位设置、营运资金、银行账户、现金管理授权审批及流程;对采购管理内部控制设计了预、支付款审批、购货价格折让、供应商管理、往来账核对的业务管控流程和预算考核控制;对销售业务内部控制,针对销售折让、定价、信用、收入等重要环节设计了岗位职责分离,预算考核措施等管控流程。本文指出新的内控体系实施的难点及对策,比如山百公司控制环境有待改善、用人制度还需改革等问题,针对这些问题解决方案且具有可行性。为零售百货企业内部控制设计与实施提供案例研究和实务指导的素材,希望本文的研究能为零售百货企业的发展提供启示。
[Abstract]:Retail department store enterprise is an important part of market economy. The survival and development of retail enterprise is directly related to the growth and prosperity of national economy. Strengthening the internal control system of retail department store enterprise is the basic work of its management. It is the key factor to effectively prevent all kinds of business risks, thus becoming the guarantee of the survival and development of enterprises. This paper takes Shanbai Company as an example and combines the theory of risk management, This paper probes into the effective use of comprehensive budget management in the internal control system of retail department stores. Firstly, this paper expounds the historical research results of internal control and the innovation of this paper, and introduces the basic theory of internal control of overall budget management. Including the meaning of internal control of comprehensive budget management, the relationship between overall budget and internal control system, and at the same time drawing lessons from the successful cases of internal control of domestic and foreign enterprises in the same industry, to determine the purpose and principle of internal control redesign. Methods the guiding ideology of constructing internal control system by comprehensive budget management and budget assessment index are used to ensure the operation of new internal control system. On the basis of this, the present situation of internal control in Shanbai Company is analyzed. Pointing out its shortcomings. On the basis of clarifying the design idea of internal control of Shanbai Company, The internal control model is established for the whole level and the specific business level. It is necessary to update the organizational structure of the company for the implementation of budget management at the overall level; for the business level, a new management system is designed for asset management, and a new management system is designed for inventory. The management process of fixed assets has been rearranged, the system of separation of duties and duties and the system of authorization and approval have been implemented. According to the needs of comprehensive budget management, fund management has redesigned the post setting of financial personnel, working capital, bank accounts, Authorized approval and flow of cash management; design of business control flow and budget assessment control for internal control of purchasing management, including pre-payment approval, purchase price discount, supplier management, reconciliation of current account, internal control of sales business, Aiming at the important links of sales discount, pricing, credit, income and other important links, the paper designs the control flow such as job responsibility separation, budget assessment measures, etc. This paper points out the difficulties and countermeasures for the implementation of the new internal control system, such as the need to improve the control environment of Shanbai Company. The employment system still needs to be reformed, and it is feasible to solve these problems. It provides case study and practical guidance for the design and implementation of internal control in retail department stores. I hope this study can provide inspiration for the development of retail department stores.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F721;F715.5

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