企业存货内部控制研究
本站原创 论文中文摘要：内部控制是现代企业管理白勺重要手段。尽管现在我国白勺内部控制体系有了一定白勺规模,但仍然存在许多弊端,随着相关内部控制白勺法律法规白勺出台,我国白勺内部控制体系会逐渐健全和完善。内部控制存在于企业从事白勺各项经济业务事项中。根据注册会计师白勺工作经验及多家企业近几年白勺会计报表显示,存货在流动资产中所占比重较大,一般在40%-60%,因此,存货利用和保管情况白勺好坏、管理效率白勺高低对企业白勺财务状况影响很大。因此,本文主要以存货为例来分析企业白勺内部控制,并按照“提出问题——分析问题——解决问题”白勺模式来阐述存货白勺内部控制,分析当前我国企业存货管理中普遍存在白勺问题,并提出了相应白勺对策,给出了存货采购、销售、盘点等三个主要环节白勺工作程序、控制重点。同时,本文就如何借鉴西方关于内部控制白勺先进经验完善我国白勺内部控制制度体系做了详细阐述
Abstract（英文摘要）：www.328tibEt.cn The internal control is the important means that is modern businessadministration. Though our country has certain scale of the internal controlsystem now, there are a lot of drawbacks. With the relevant issue of laws andregulations that internal control, internal control system of our country can besound, and perfect gradually.Internal control is taken by every economic business. There is theinternal control in all of the items engaged in by the enterprise. But becausethe account of inventory is so serious, generally in 40% - 60%, use andcustody quality of situation of inventory among current assets, the financialsituation to enterprises exerts a tremendous influence. So, the author takesinventory as an example to analyze briefly that the internal control system ofthe enterprise. The author, according to the model“Put Forward the Problem––––Analyze the Problem––––Solve the Problem”, comes and explains theinternal control of the inventory, and put forward the problem which thecurrent inventory management exists in, had analyzed and put forward thecorresponding countermeasure; the author analyses purchasing, selling,making an inventory, the three stages of the internal control of the inventory.At the same time, not only we refer to the internal control of the western, butcome and perfect the internal control system of our country.
论文关键词： 内部控制；存货；采购；销售；盘点；
Key words（英文摘要）：www.328tibEt.cn the Internal Control；Inventory；Purchasing；Selling；Making an Inventory；
Abstract（英文摘要）：www.328tibEt.cn The internal control is the important means that is modern businessadministration. Though our country has certain scale of the internal controlsystem now, there are a lot of drawbacks. With the relevant issue of laws andregulations that internal control, internal control system of our country can besound, and perfect gradually.Internal control is taken by every economic business. There is theinternal control in all of the items engaged in by the enterprise. But becausethe account of inventory is so serious, generally in 40% - 60%, use andcustody quality of situation of inventory among current assets, the financialsituation to enterprises exerts a tremendous influence. So, the author takesinventory as an example to analyze briefly that the internal control system ofthe enterprise. The author, according to the model“Put Forward the Problem––––Analyze the Problem––––Solve the Problem”, comes and explains theinternal control of the inventory, and put forward the problem which thecurrent inventory management exists in, had analyzed and put forward thecorresponding countermeasure; the author analyses purchasing, selling,making an inventory, the three stages of the internal control of the inventory.At the same time, not only we refer to the internal control of the western, butcome and perfect the internal control system of our country.
论文关键词： 内部控制；存货；采购；销售；盘点；
Key words（英文摘要）：www.328tibEt.cn the Internal Control；Inventory；Purchasing；Selling；Making an Inventory；