存货审计本科毕业论文.doc

本科生毕业论文 提高企业存货审计质量的方法 ---以濮耐公司为例 院系名称 会计学院 姓　　名 　　号 专　　业 指导教师 2012年5月20关键词：Abstract Inventory audit as an important method of auditing is the development and perfection of the audit. Inventory audit is an important way of audit, which has a significant effect on auditing in changes and balances of the inventory. Inventory audit activities whether can effectively carry out smoothly has a very important significance for the enterprise business inventory revealing defects and improving the efficiency of enterprises .Audit has become complex, and assets fraud, which occupies the main status of assets fraud, so inventory audit is the development of the audit technology .According to the inventory audit activity survey of Puyang Punai high temperature resistant materials (Group ) Company Limited and the communication and understanding with the sales and finance related person in charge, this thesis focuses on the emphasis and difficulties of enterprise inventory audit and proposes the corresponding countermeasures, First of all, this paper researches and analyzes the inventory audit; Secondly, in the light of Puyang Punai resistant group company inventory audit findings, emphatically analyzes the inventory audit in enterprise application problems; Finally, aiming at these questions to propose the corresponding improvement measures. Key Words: Inventory Audit; Assets; Punai Company目 录 1.引 言 1 2.存货审计的理论分析和研究现状 1 2.1 企业存货审计相关理论分析 1 2.2 国内外存货审计的研究现状 3 3. 濮耐公司企业存货审计质量的现状调查 4 3.1 基本情况 4 3.2.调查目的 5 3.3 调查方式 5 3.4 调查结果 5 4.存货审计质量不佳的原因分析 6 4.1 存货的变化性较大 6 4.2 存货的品种繁多 6 4.3 存货的库存样式繁多 7 4.4 存货内控较弱 7 5. 濮耐公司提高企业存货审计质量的对策 7 5.1 存货成本计价方面 7 5.2 存货数量控制方面 8 5.3 存货质量控制方面 9 5.4 加强企业内部控制 9 参考文献 11 致 谢 12 1.引 言 随着知识经济和信息时代的来临，企业在现代化的经济活动中面临越来越激烈的市场竞争和挑战，特别是生产制造企业，面临着严峻的挑战。许多企业希望通过并购转嫁产业危机，规避投资风险，化解企业债务，扩张企业规模。然而，这并非对于每一个企业都有立竿见影的效果。为了迎合新时代的要求并在激烈的市场竞争中存活下去，企业必须另辟蹊径，找到更好的化解危机，迎接挑战的方法。企业存货在企业总资产中所占比例较大，对于企业的生存发展有着非常重要的影