苏宁云商集团有限公司财务内部控制制度的设计研究.docVIP

摘 要 现代信息交流迅猛繁盛、生活水平不断提高、市场经济持续飞速发展，财务内部控制的体制机制不断进步与完善，调控效果的好坏很好地表征着集团的运营是否顺畅。因为集团规模需要不断地去扩大推广，集团财公司变成了企业发展的重要支撑机构，肩负着企业扩充与金融服务机制完善的职能，企业如果希望达到长期稳定和巩固的效果，就应该有一系列的卓有成效的设法避免林林总总的各种各样的运行风险及调控、运营和核算钱财的业务风险，充分认识到内部控制制度设计管理在企业中的重要作用，只有建立一套适合本集团的、完善健全的财务内部控制体系并有效执行才有可能合理保证企业实现可持续发展。苏宁云商推行的在线上和线下一样的售卖价钱的政策，既要求集团存留着充足数量的货物，也对集团的变现水平提出了更大的挑战，如果收取款项的时间过长，会造成集团运行水平降低，从而使得集团产业结构不稳定，增加财务上的负担和压力。本文通过对苏宁云商集团有限公司财务内部控制制度的调查,发现企业内控制度的发展现状及存在的问题 ，针对会计组织结构设计以及会计控制制度设计等方面进行了简要分析和研究。 关键词：财务内部控制 制度设计 内部环境 可行性研究 公司治理 Abstract Modern information exchange is booming, living standards are constantly improving, market economy continues to develop at a rapid pace, and the internal and external mechanisms of financial internal control are constantly improving and perfecting. The effectiveness of the regulation and control is a good indicator of whether the Groups operations are smooth. Because the size of the group needs to be continuously expanded and promoted, the group financial company has become an important supporting institution for enterprise development, shouldering the functions of enterprise expansion and financial service mechanism improvement. If enterprises want to achieve long-term stability and consolidation, they should have a series of Effectively trying to avoid all kinds of operational risks and the business risks of regulating, operating and accounting for money, fully recognizing the important role of internal control system design management in enterprises, only to establish a set suitable for the Group A sound financial internal control system and effective implementation will make it possible to reasonably ensure that the company achieves sustainable development. The online and offline sales price policy promoted by Suning Yunshang requires the Group to maintain a sufficient quantity of goods and poses a greater challenge to the Groups liquidity level. If the payment is too long, it will result in The Groups operating level has been reduced, which has made the Group