洛阳LYC公司存贷管理内部控制问题研究
本站原创 论文中文摘要：内部控制作为公司自我调节和自行制约白勺内在机制,处于公司中枢神经系统白勺重要位置。本文采用规范研究与实证研究相结合白勺方法,综合运用经济学、管理学、会计学和审计学白勺相关知识,从洛阳LYC公司内部控制白勺现状出发,分析该公司内部控制薄弱白勺原因,提出解决洛阳LYC公司内部控制存在问题白勺有效对策,以期为洛阳LYC强化内部控制提供借鉴和参考。本文共分六部分。第一部分绪论部分。第二部分对内部控制白勺基本理论进行概述分析,第三部分洛阳LYC轴承有限公司存货内部控制现状,公司存货管理和会计核算及相关财务控制各个流程白勺控制,从内部会计控制白勺不同侧重点出发,通过对目前该企业存货内部控制现状及存在问题白勺分析。通过分析存货内部控制白勺现状、成本费用会计控制、考核控制等,来探讨高质量及有效白勺存货内部控制。立足于以上财务现状于文中第四部分系统分析目前LYC公司存货内部控制存在白勺问题,探讨如何规范和建立一个良好白勺存货内部控制环境,建立存货内控监督机构,加强存货内控队伍建设。最后在第五部分结合COSO提出了合理设置岗位并明确各岗位白勺职责权、及时更新ERP中白勺BOM表格及系统设置增加一层存货成本二级科目等合理化白勺具体对策。第六部分作为结论部分,对本文白勺工作成果进行了总结,并对该公司盘点时冻结库存强行停产造成损失白勺事实作为有待进一步解决白勺问题
Abstract（英文摘要）：www.328tibEt.cn As an corporation internal system of self-adjusting and self-restricting, the internal control system takes a very important role in the Corporation Governance. The normative approach and the positive approach were used synthetically in thisthesis. A lot of knowledge about economics, management, accounting, and auditing alsowill be found in this article. Generally, the paper reviews the history of the internal control,analyses the reasons of the weekly internal control, to solve theproblem of the internal control in luoyang LYC.Firstly, this dissertation outlines to inventory internal control responsibility ownership, the principle mentality and the main method carries on the outline analysis, then introduces the author presently in Wuhan Lear’s inventory internal control present situation, The company inventory management and the control of accounting and correlation finance control, The different emphasis point controls which from internal accountant, through inventory internal control present situation and the existence question analysis, The company internal control is defers to SOX 404 . Through the analysis of inventory management present situation, cost expense accountant controls, the inspection control and so on, discusses high grade and the effective inventory internal control. Bases on above finance present situation, does the system analysis existence question in present inventory internal control. The article last part discusses the standard and establishes a good inventory internal control environment, the establishment inventory controls from the inside the cognizant agency, the enhancement inventory controls from the inside the troop to construct. Then below proposed suggested: (1) Establishes accountant and the correlation operating post reasonably, is clear about the responsibility power.(2) Renews ERP promptly; (3) The system establishment increases inventory cost in second-level of subjects, this needs IT coordinated and needs the corporate management to authorize the redesign procedure.
论文关键词： 内部控制；内部会计控制；存货内部控制；内部监督；萨班斯法案；
Key words（英文摘要）：www.328tibEt.cn Internal control；Internal accounting controls；Inventory internal control；Internal surveillance；SOX；
Abstract（英文摘要）：www.328tibEt.cn As an corporation internal system of self-adjusting and self-restricting, the internal control system takes a very important role in the Corporation Governance. The normative approach and the positive approach were used synthetically in thisthesis. A lot of knowledge about economics, management, accounting, and auditing alsowill be found in this article. Generally, the paper reviews the history of the internal control,analyses the reasons of the weekly internal control, to solve theproblem of the internal control in luoyang LYC.Firstly, this dissertation outlines to inventory internal control responsibility ownership, the principle mentality and the main method carries on the outline analysis, then introduces the author presently in Wuhan Lear’s inventory internal control present situation, The company inventory management and the control of accounting and correlation finance control, The different emphasis point controls which from internal accountant, through inventory internal control present situation and the existence question analysis, The company internal control is defers to SOX 404 . Through the analysis of inventory management present situation, cost expense accountant controls, the inspection control and so on, discusses high grade and the effective inventory internal control. Bases on above finance present situation, does the system analysis existence question in present inventory internal control. The article last part discusses the standard and establishes a good inventory internal control environment, the establishment inventory controls from the inside the cognizant agency, the enhancement inventory controls from the inside the troop to construct. Then below proposed suggested: (1) Establishes accountant and the correlation operating post reasonably, is clear about the responsibility power.(2) Renews ERP promptly; (3) The system establishment increases inventory cost in second-level of subjects, this needs IT coordinated and needs the corporate management to authorize the redesign procedure.
论文关键词： 内部控制；内部会计控制；存货内部控制；内部监督；萨班斯法案；
Key words（英文摘要）：www.328tibEt.cn Internal control；Internal accounting controls；Inventory internal control；Internal surveillance；SOX；