WM连锁超市公司内部控制优化研究

发布时间：2018-06-07 18:33

本文选题：内部控制 + 控制活动　；参考：《湘潭大学》2015年硕士论文

【摘要】：内部控制是一个企业为了实现其经营目标,保护资产的安全完整,保证会计信息资料的正确可靠,确保经营方针的贯彻执行,保证经营活动的经济性、效率性和效果性而在企业内部采取的自我调整、约束、规划、评价和控制的一系列方法、手段与措施的总称。内部控制作为维持企业正常运行最为基础的工作,对企业的发展有着极其重要的作用。内部控制是企业持续健康的存在和发展壮大的重要前提与保障。内部控制是一个企业整体的控制活动,它包含由上至下多个层次,既包括企业董事会、企业管理层,也包括企业普通员工。当前学术界关于内部控制的研究,主要集中在工业企业和金融行业,对于商业企业的研究较少。随着我国国民经济的持续快速发展,商业企业也获得了迅猛的发展。由于商业企业经营活动的多样性和行业自身的特殊性,导致其企业内部控制的设计执行与其他企业有着显著差异。本文通过对商业流通企业的典型企业——WM连锁超市公司的内部控制进行案例分析,进而对商业流通企业内部控制中的一些特殊和典型问题进行研究,并提出相关的解决对策。文章主要分为六个部分:第一部分是对论文的写作背景及意义、国内外文献评述和内容方法的介绍。第二部分是对内部控制的相关理论介绍。第三部分是对WM连锁超市公司内部控制现状的介绍,主要描述了WM连锁超市公司基本情况、经营概况和WM连锁超市公司内部控制的基本情况。第四部分是根据内部控制五要素对WM连锁超市公司当前内部控制存在问题的分析。第五部分是完善WM连锁超市公司内部控制的改进建议。并提出了优化WM连锁超市公司内部控制的建议。第六部分是对WM连锁超市公司内部控制和全文的总结。本文主要采用了案例研究的研究方法。本文采用了实地调研的方式,研究了流通行业具有代表性的WM连锁超市公司的内部控制体系。总结和分析了WM连锁超市公司内部控制的特点和问题,并提出相应的优化建议。论文研究针对大中型流通企业的典型企业,探索和总结一般规律,希望成果可以给其他流通行业企业实施内部控制提供经验和借鉴。
[Abstract]:Internal control is an enterprise in order to achieve its business objectives, to protect the safety and integrity of assets, to ensure the correct and reliable accounting information, to ensure the implementation of business policies, and to ensure the economy of business activities. A series of methods, means, and measures for self-adjustment, restriction, planning, evaluation and control adopted within an enterprise. As the most basic work to maintain the normal operation of enterprises, internal control plays an extremely important role in the development of enterprises. Internal control is an important premise and guarantee for the sustainable existence and development of enterprises. Internal control is the whole control activity of an enterprise, which includes the board of directors, the management of the enterprise, and the common employees of the enterprise from top to bottom. The current academic research on internal control mainly focuses on industrial enterprises and financial industries, but less on commercial enterprises. With the sustained and rapid development of our national economy, commercial enterprises have also obtained rapid development. Due to the diversity of business activities and the particularity of the industry itself, the design and execution of internal control of commercial enterprises are significantly different from those of other enterprises. Through the case analysis of the internal control of WM chain supermarket company, this paper studies some special and typical problems in the internal control of the commercial circulation enterprise, and puts forward some relevant countermeasures. The article is divided into six parts: the first part is the background and significance of the paper, literature review and content methods. The second part is the related theory of internal control. The third part is the introduction of the current situation of the internal control of WM chain supermarket company, mainly describes the basic situation of WM chain supermarket company, the general situation of management and the basic situation of the internal control of WM chain supermarket company. The fourth part is based on the five elements of internal control to WM chain supermarket company's current internal control problems. The fifth part is the suggestion to improve the internal control of WM chain supermarket company. The suggestion of optimizing the internal control of WM chain supermarket company is put forward. The sixth part is the summary of the internal control and the full text of WM chain supermarket company. This paper mainly adopts the method of case study. This paper studies the internal control system of WM chain supermarket company, which is representative of circulation industry. This paper summarizes and analyzes the characteristics and problems of the internal control of WM chain supermarket company, and puts forward corresponding optimization suggestions. Aiming at the typical enterprises of large and medium-sized circulation enterprises, this paper explores and summarizes the general rules, and hopes that the results can provide experience and reference for other enterprises in circulation industry to implement internal control.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F721.7

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