企业存货内部控制存在的问题与对策研究毕业论文.doc

毕业论文 （20_ _届） 企业存货内部控制存在的问题与对策研究 摘 要 存货的内部控制是企业内部控制的重要环节，是企业实现经营目标，贯彻经营方针和决策，维护流动资产安全与完整，保证财务收支合法、会计信息真实性的一种内部自我协调、制约和监督的控制系统。良好的存货内部控制不仅有助于防止存货业务的错误记录和舞弊行为的发生，还能使企业加强成本控制，实施低成本战略，特别对于点多面广的企业来说，绝大多数存货属于生产现场就地存储，因此对存货的内部控制就显得尤为重要。本文分析了企业存货内部控制的重要性和我国企业存货内部控制方面存在的问题，采取理论与实际相结合的方式，通过实施正确的存货方法，从整体上提出改善该企业存货中存在具体问题的对策来降低企业的平均资金占用水平，提高存货的流转速度和总资产周转率关键词：Abstract Inventories of internal control is an important part of internal control is that an enterprise to achieve business objectives, implement business policy and decision-making, maintaining security and integrity of current assets to ensure financial balance legal, accounting information authenticity of an internal self-coordination, control and supervision of control systems. Inventories of good internal control not only to help prevent errors in inventory records and the occurrence of fraud, but also to enable enterprises to strengthen cost control, the implementation of low-cost strategy, Especially for some more wide enterprises who, most inventory belong to production site in situ storage, therefore to the inventory management control are particularly important. This paper analyzes the importance of enterprise inventory management and our country enterprise inventory management problems existed, take theoretical and practical ways to combine, Pass the management method of the stock of implement exactitude, from the overall improvement of the enterprise inventory management of specific issues. lower the average funds of business enterprise to take up level, raise stock to flow to turn speed with total property rate of turnover, thus puts forward improving enterprise inventory the problems existing in the management countermeasures. Keywords: inventory; internal control; inventory control 目 录 1 企业存货内部控制概述 1 1.1 存货及内部控制的涵义 1 1.2 存货内部控制的基本要素、内容 2 1.3 存货内部控制的重要性 3 2浙江阳光集团股份有限公司存货内部控制现状 4 2.1 浙江阳光集团股份有限公司简介 4 2.2 浙江阳光集团股份有限公司存货内部控制情况分析 4 2.2.1 浙江阳光集团股份有限公司存货实物流转控制制度 5 2.2.2 浙江阳光集团股份有限公司存货价值流转程序控制 7 3 浙江阳光集团股份有限公司存货