东莞中小型制造业2的存货内部控制问题研究.docVIP

本 科 毕 业 论 文 题 目 东莞中小型制造业的存货内部控制问题研究 Subject The dongguan small and medium size manufacturing of stock of internal control study 名 字 麦丽珍 学 号 190111502692 所在学院 广东外语外贸大学 年级专业 物流管理 指导教师 方轮老师 职称 完成时间 2012 年 4 月 7 日 东莞中小型制造业存货内部控制问题研究 麦丽珍?? 自考本科物流管理（准号证号:190111502692) 摘 要：存货内部控制是指企业为了实现经营目标，保护财产安全完整、确保存货会计信息资料的真实可靠，所采取的一系列相互联系和相互制约的方法、措施和程序。本文在阐明东莞业完善和加强存货内部控制的必要性的基础上，通过分析东莞制造业存货内部控制的现状，找出制造企业在岗位分工控制、授权批准控制、业务流程控制三个方面所存在的突出问题，结合东莞实际环境，有针对地提出完善和加强存货内部控制的对策，建议东莞制造企业强化从业人员控制意识，落实存货业务不相容职务制度，加强存货业务关键控制点的控制强度。 制造业存货内部控制岗位分工授权批准业务流程控制 The dongguan small and medium size manufacturing of stock of internal control study MaiLiZhen The undergraduate course logistics management （Accurate number number：190111502692 ） Abstract：Inventory of internal control is to show the enterprise in order to achieve business objectives, the protection of property safety, ensure complete inventory of the accounting information is reliable, taken by a series of interconnected and interdependent method, measures and procedures. This paper explains the dongguan manufacturing perfect and strengthen the necessity of the internal control of inventory, on the basis of dongguan manufacturing through the analysis of the present situation of internal control inventory, and find out the manufacturing enterprise in the position control division, the authorized control, business process control aspect of the existing prominent problems, combined with the dongguan practical environment, according to improve and strengthen the inventory put forward the countermeasures of internal control, suggest the dongguan manufacturing enterprise to reinforce employees control awareness, and carry out stock business incompatible duties system, strengthening the inventory control points of control key business strength. Key words：Manufacturing; Inventory internal control; Post division; Authorized; Business process control 1．前言 1 2．东莞制造业加强和