DY制种公司存货内部控制研究
发布时间：2018-07-31 09:02
【摘要】：随着我国市场经济的不断发展,在商业竞争日益加剧的同时,国内外企业因管理失效而造成重大损失、甚至破产的案例层出不穷。这使我们清醒的认识到,要想在竞争中赢得胜利,就必须加强管理。而内部控制作为企业管理中的重要一环,早已成为国际学术界研究的一项重要课题。特别是在以产、供、销为业务主线的制种企业当中,存货在流动资产中的占比高达80%以上,是企业获取利润的“源泉”。存货管理的好坏,直接影响了制种企业的资金运作情况,也反映了企业在经营过程中风险的大小。可是目前对制种行业存货内部控制的研究却是少之又少。所以,结合该行业的特殊性,对其存货内部控制进行深入的研究分析,总结出制种企业存货内部控制操作方法,制定存货内部控制机制是本文写作的意义,也是创新所在。本文所研究的对象DY公司,是一家以生产玉米种子为主,集科研、生产、经营于一体的现代化科技型种子企业、国家级农业产业化龙头企业、全国种业五十强,领先地位不容忽视,在制种行业中具有较高研究价值和代表性。本文主要采用文献研究和调查这两种研究方法。在先期广泛阅读相关文献的基础上,从理论出发以问题为导向深入企业进行实地调研,对存货内部控制的运行情况,展开深入的分析研究。结合内部控制五要素,指出该公司在存货内部控制方面所存在的问题,并对具体问题开展具有针对性的分析。这不仅有利于DY公司的长期发展,更折射出该行业存货的一个内控现状,并提出具有针对性的解决措施。这对制种企业加强、完善存货内部控制有着一定的推动作用。行文上,全文共分六大章节。开篇章节绪论,主要阐述了本文的研究背景及意义、国内外文献综述、研究方法和研究内容。第二章制种企业存货内部控制相关概述,是对制种企业特点以及存货内部控制相关理论的梳理。第三章DY公司存货内部控制制度现状,是在结合企业的基本状况的基础上,详细描述了各环节存货的内部控制的现状。第四章DY公司存货内部控制存在的问题及原因分析,深入探究制种企业在各环节中内部控制所存在的问题,并结合内部控制五要素,有针对性的分析问题产生的原因。第五章DY公司存货内部控制制度的优化建议,对DY公司存货的内控情况提出具有针对性的建议。最后,结束语。
[Abstract]:With the development of the market economy in our country, the business competition is becoming more and more serious, at the same time, the enterprises at home and abroad have caused great losses because of the failure of management, even the cases of bankruptcy emerge in endlessly. This makes us soberly aware that in order to win the competition, we must strengthen management. As an important part of enterprise management, internal control has become an important subject in international academic circles. Especially in the seed production enterprises with production, supply and sale as the main line of business, inventory accounts for more than 80% of the current assets, which is the "source" for enterprises to obtain profits. The quality of inventory management has a direct impact on the capital operation of seed production enterprises, but also reflects the size of risks in the process of operation. However, there are few researches on the internal control of stock in seed industry. Therefore, combined with the particularity of the industry, the internal control of its inventory in-depth research and analysis, summed up the seed production enterprise inventory internal control operation methods, the establishment of internal inventory control mechanism is the significance of this paper, but also innovation. The object of this paper is DY Company, which is a modern sci-tech seed enterprise which mainly produces corn seeds and integrates scientific research, production and management. The leading position can not be ignored, and has high research value and representativeness in seed production industry. This article mainly adopts the literature research and the investigation these two kinds of research methods. On the basis of extensive reading of relevant literature in advance, this paper makes a deep analysis and research on the operation of internal inventory control by conducting field investigation and research on the basis of theory. Combined with the five elements of internal control, this paper points out the problems existing in the internal inventory control of the company, and makes a targeted analysis of the specific problems. This is not only conducive to the long-term development of DY Company, but also reflects the current situation of inventory control in this industry, and puts forward targeted solutions. This to seed-making enterprises to strengthen, improve inventory internal control has a certain role in promoting. On the text, the full text is divided into six chapters. The introduction of the first chapter mainly describes the research background and significance, domestic and foreign literature review, research methods and research content. The second chapter is an overview of the internal control of stock in seed manufacturing enterprises, which is a combing of the characteristics of seed enterprises and the theory of internal control of stocks. The third chapter is the current situation of inventory internal control system in DY Company, which describes the current situation of inventory internal control in detail on the basis of the basic situation of the enterprise. Chapter IV DY company inventory internal control problems and reasons analysis, in-depth exploration of seed production enterprises in each link of internal control problems, and combined with the five elements of internal control, targeted analysis of the causes of the problems. The fifth chapter is about the optimization of inventory internal control system of DY Company, and puts forward some suggestions on the internal control of DY Company's inventory. Finally, the conclusion.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324.6;F302.6
本文编号：2155089
[Abstract]:With the development of the market economy in our country, the business competition is becoming more and more serious, at the same time, the enterprises at home and abroad have caused great losses because of the failure of management, even the cases of bankruptcy emerge in endlessly. This makes us soberly aware that in order to win the competition, we must strengthen management. As an important part of enterprise management, internal control has become an important subject in international academic circles. Especially in the seed production enterprises with production, supply and sale as the main line of business, inventory accounts for more than 80% of the current assets, which is the "source" for enterprises to obtain profits. The quality of inventory management has a direct impact on the capital operation of seed production enterprises, but also reflects the size of risks in the process of operation. However, there are few researches on the internal control of stock in seed industry. Therefore, combined with the particularity of the industry, the internal control of its inventory in-depth research and analysis, summed up the seed production enterprise inventory internal control operation methods, the establishment of internal inventory control mechanism is the significance of this paper, but also innovation. The object of this paper is DY Company, which is a modern sci-tech seed enterprise which mainly produces corn seeds and integrates scientific research, production and management. The leading position can not be ignored, and has high research value and representativeness in seed production industry. This article mainly adopts the literature research and the investigation these two kinds of research methods. On the basis of extensive reading of relevant literature in advance, this paper makes a deep analysis and research on the operation of internal inventory control by conducting field investigation and research on the basis of theory. Combined with the five elements of internal control, this paper points out the problems existing in the internal inventory control of the company, and makes a targeted analysis of the specific problems. This is not only conducive to the long-term development of DY Company, but also reflects the current situation of inventory control in this industry, and puts forward targeted solutions. This to seed-making enterprises to strengthen, improve inventory internal control has a certain role in promoting. On the text, the full text is divided into six chapters. The introduction of the first chapter mainly describes the research background and significance, domestic and foreign literature review, research methods and research content. The second chapter is an overview of the internal control of stock in seed manufacturing enterprises, which is a combing of the characteristics of seed enterprises and the theory of internal control of stocks. The third chapter is the current situation of inventory internal control system in DY Company, which describes the current situation of inventory internal control in detail on the basis of the basic situation of the enterprise. Chapter IV DY company inventory internal control problems and reasons analysis, in-depth exploration of seed production enterprises in each link of internal control problems, and combined with the five elements of internal control, targeted analysis of the causes of the problems. The fifth chapter is about the optimization of inventory internal control system of DY Company, and puts forward some suggestions on the internal control of DY Company's inventory. Finally, the conclusion.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324.6;F302.6
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