恒立实业存货内部控制改进研究

发布时间：2018-12-08 18:10

【摘要】：机械制造行业是我国制造行业的传统领域，近年来一直平稳发展，为国民经济的发展做出了巨大贡献。恒立实业从1997年的第一次资产重组到2006年的公司停牌，再到2013年底的恢复上市，一路走来可谓不易。作为一家典型的机械制造企业，存货这一项重要流动资产，占用着企业60%以上的流动资金，对存货的管理、利用情况，直接关系到企业的资金占用水平及资产运作效率。在市场经济的冲击下，，面对目前激烈的行业竞争，企业存货内部控制方面暴露出的问题，已经成为了阻碍了其良性发展的一个关键因素。因此，如何解决恒立实业原材料质量差、在制品损毁大、产成品积压多的现状，是恒立实业迫在眉睫的任务。在存货内部控制相关理论研究的基础上，通过对位于岳阳恒立实业本部存货仓储情况进行分析，将企业的存货划分为原材料、在产品、产成品和发出商品四大类；同时，结合机加工行业的生产特征，对存货的各个流通环节进行了研究，找出了恒立实业存货流转过程中控制欠佳的四个环节：采购与验收入库、生产与领用、贮存与管理、商品的发出，并深入的剖析了恒立实业在存货内部控制中存在的问题，并从恒立实业整体分析认为问题产生的主要原因是管理层风险意识薄弱、制度流于形式、信息沟通渠道过窄和内部控制活动设计缺陷。最后，就以上问题，参照企业内部控制制度规范，为恒立实业存货内部控制的问题环节提出了相应的改进建议，为企业完善存货内部控制提供了切实有效的控制程序。
[Abstract]:The machinery manufacturing industry is the traditional field of our country's manufacturing industry. It has been developing steadily in recent years and has made great contribution to the development of national economy. From the first asset restructuring in 1997 to the suspension of the company in 2006 and the resumption of the listing at the end of 2013, it has not been easy. As a typical mechanical manufacturing enterprise, inventory is an important current asset, which occupies more than 60% of the current capital of the enterprise. The management and utilization of inventory is directly related to the level of capital occupation and the efficiency of assets operation. Under the impact of the market economy, faced with the current fierce competition in the industry, the problems exposed in the internal control of enterprise inventory have become a key factor hindering its benign development. Therefore, how to solve the problem of poor raw material quality, large damage in products and overstocking of finished products is an urgent task for Hengli Industry. On the basis of theoretical research on internal control of inventory, this paper analyzes the inventory storage situation of Hengli Industrial Department in Yueyang, and divides the inventory into four categories: raw material, finished product and issued goods. At the same time, combined with the production characteristics of the machining industry, the various circulation links of the inventory are studied, and the four links that are not well controlled in the inventory circulation process of Hengli Industry are found: purchasing and acceptance, production and receiving, storage and management. The issue of commodities, and in-depth analysis of the existing problems in the inventory internal control of Hengli industry, and from the overall analysis of Hengli industry, the main reason for the problem is the weak risk awareness of management, the system is mere form, Information communication channels are too narrow and internal control activities design defects. Finally, referring to the internal control system of the enterprise, the paper puts forward corresponding suggestions for improving the internal control of inventory in Hengli industry, and provides a practical and effective control procedure for the improvement of the internal control of inventory in the enterprise.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.72

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