企业存货内部控制风险防范.doc

西安交通大学城市学院本科生毕业设计（论文） 摘要 PAGE 44 PAGE I 随着人类步入21世纪，世界经济的急剧变化，企业与外界环境的联系加强，使原有的内部控制制度的局限性日益明显，如对风险管理强调不够，并且接连的知名大企业的丑闻连续暴光案，也给内部控制理论界和实务界带来了巨大的压力，促使他们将目光聚焦在风险防范上。企业的内部控制一时间成为了人们关注的焦点，也作为企业战略管理中的核心登上了公司治理的舞台。基于这种背景，本文试图从风险防范的角度，借鉴国内外最新研究成果，对企业存货内部控制的理论及其应用做较为系统、深入的研究。 存货内部控制制度是企业内部控制制度的重要组成部分，健全、有效、合理的加强存货内部控制是企业健康发展的重要保证。本文共六部分，主要以存货这一个项目作为研究对象，按照提出问题（是什么）分析问题（为什么）解决问题（怎么办）的思路进行写作。文章首先介绍了存货内部控制的研究背景及国内外研究现状，从存货的定义及内容，存货在企业生产循环中的重要作用，存货内部控制的内容与涉及的部门，存货采购的内部控制，存货在领用过程中出现的问题，从不同角度、全方位的在理论上进行了阐述，全面介绍了我国企业存货内部控制管理的应用现状，分析其可能存在的风险，最后针对发现的风险提出相应的对策建议。希望能对企业存货内部控制的实际应用方面有一定的参考价值。 关键词：存货，内部控制，风险，防范措施 ABSTRACT ABSTRACT As the humans into the 21st century, drastic changes in the world economy, contact with the external environment of enterprises to strengthen, the growing limitations of the previous system of internal control, risk management emphasized enough, and is one of the well-known case of continuous exposure of corporate scandals, but also to the internal control of theoretical and practice bring enormous pressure, their eyes focused on the risk prevention. Enterprise internal control hassuddenly become the focus of attention, as the heart of enterprise strategic management board corporate governance arena. Based on this background, this article attempts to from a risk perspective, draw on the latest research achievements at home and abroad, on Enterprise inventory system of internal control theory and its application to do more, in-depth research. Inventory internal control system is an important part of enterprises internal control system, sound, effective, and reasonable stock of strengthening internal control is the important guarantee for the healthy development of enterprises. Part six of this article mainly to this project as a research object in inventories, according to ask a question (what is) analysis problem (why) to resolve the issue (what) ideas for writing. Article first describes has stock internal control