H公司存货管理内部控制研究

发布时间：2018-11-10 19:01

【摘要】：内部控制是公司内部建立并实施的对各项经济活动进行系统监督检查和调整的制约机制或自律系统,为了合理保证公司经营管理合法合规,保障资产安全、财务报告及相关信息真实完整,提高公司经营效率和效果。存货作为公司资产的重要组成部分,是衡量企业管理水平的重要标志。而存货内部控制是企业整个内部控制中的重点内容和中心环节,其所起的关键作用是不容置疑的。本文以H公司为研究对象,虽然H公司制定了较为完善的存货内部控制制度,但是在运行中还存在一定的缺陷,存在存货周转率较低、存货积压的现象。H公司需要强化管理,完善公司的存货内部控制业务流程,提高运行的有效性。本文首先介绍了存货内部控制的相关理论和H公司存货内部控制制度。其次,运用询问、观察、检查和穿行测试的方法以及基于调查问卷结果,分析了存货内部控制运行中存在的问题。再次,针对公司存货内部控制制度运行中存在的问题,优化设计流程,明确关键控制点。最后,为了保障优化的流程能够顺利的实施,提出营造良好的存货内部控制环境、提高员工的胜任能力、加强存货信息与沟通、改善存货监督考核制度、完善H公司存货内部控制有效执行的保障机制五个保障措施。
[Abstract]:Internal control is a restraint mechanism or a self-discipline system established and implemented within a company to systematically supervise and adjust various economic activities. In order to reasonably ensure the company's operation and management to be lawful and compliant, and to ensure the safety of assets, Financial report and related information is true and complete, improve the efficiency and effectiveness of the company. As an important part of the company's assets, inventory is an important symbol to measure the management level of an enterprise. The internal control of inventory is the key content and central link in the whole enterprise internal control, and its key role is beyond doubt. This article regards H company as the research object, although H company has established the relatively perfect inventory internal control system, but in the operation also has the certain flaw, the inventory turnover rate is low, the inventory backlog phenomenon, H company needs to strengthen the management, Improve the company's internal inventory control business processes, improve the effectiveness of the operation. This paper first introduces the internal inventory control theory and H company inventory internal control system. Secondly, using the methods of inquiry, observation, inspection and test, and based on the results of questionnaire, the paper analyzes the problems existing in the operation of inventory internal control. Thirdly, aiming at the problems existing in the operation of internal inventory control system, we optimize the design process and make clear the key control points. Finally, in order to ensure the smooth implementation of the optimized process, it is proposed to create a good inventory internal control environment, improve the competency of employees, strengthen inventory information and communication, improve inventory supervision and assessment system. Improve H company inventory effective implementation of the internal control of the five safeguards.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.21

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