xx集团医药有限公司存货内部控制问题及研究 大摘要.doc
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xx集团医药有限公司存货内部控制问题及研究 大摘要,摘要内部控制作为企业生产经营活动自我调节和自我约束的内在机制，它的健全及实施是企业生产经营成败的关键。xx集团医药有限公司作为规模较大的商品流通企业，近几年的会计报表显示其存货在流动资产中所占比重较大。因此，存货利用和保管情况的好坏、管理效率的高低对公司的盈利状况影响很大。尽管公司也非常重视存货内部控制体系的建立，但实...
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摘要
内部控制作为企业生产经营活动自我调节和自我约束的内在机制，它的健全及实施是企业生产经营成败的关键。xx集团医药有限公司作为规模较大的商品流通企业，近几年的会计报表显示其存货在流动资产中所占比重较大。因此，存货利用和保管情况的好坏、管理效率的高低对公司的盈利状况影响很大。尽管公司也非常重视存货内部控制体系的建立，但实际工作当中仍然存在许多规章、流程、治理等方面的弊端与不足，给公司带来经济损失。本文主要以加强和完善企业存货的内部控制为研究对象，对存货内部控制进行了系统的分析研究，界定其内涵，并按照“提出问题—分析问题—解决问题”的模式来深入研究存货内部控制问题。从宏观和微观角度分析xx集团医药公司存货控制中存在的问题，并提出了相应的对策，给出了存货采购、入库、出库、盘点等几个主要环节的工作程序,控制重点。从而为xx集团医药有限公司内部控制工作提供有益的参考。
关键词 存货 内部控制 问题 对策
Abstract
Inner part control Be a business enterprise produce management activity ego regulate with ego control of inside mechanism, it of sound and implement is a business enterprise produce management the key of success or failure.Admire the medicine group medicine limited company is the scale bigger merchandise to circulate a business enterprise, the accounting statement manifestation its stock for the last few years is in the current assets the specific weight have more big.Therefore, the stock make use of and the preservation quality of circumstance, management efficiency of Gao Di's earnings to the company condition influence very big.Though company also very value stock inner part control system of establishment, actual work in the middle still existence many regulation, process, manage the irregularity of etc. and shortage, bring company economy loss.This text main with strengthen with perfect business enterprise stock of inner part control for research object, to stock inner part control carried on system of analysis research, define its content, and according to"lift wrong- analysis problem- work°out a problem" of mode to thorough research stock inner part control problem.From the macro view and tiny view angle the analysis admire the medicine group inventory control of the medicine company existence of problem, and put forward correspond of counterplan, give stock purchase, store in warehouse, vital link with a few database, stocktaking...etc. of work procedure, control point.Thus for admire the medicine group medicine limited company inner part control work provide beneficial of reference.
Key words Inventory Internal Control question suggestion
内部控制作为企业生产经营活动自我调节和自我约束的内在机制，它的健全及实施是企业生产经营成败的关键。xx集团医药有限公司作为规模较大的商品流通企业，近几年的会计报表显示其存货在流动资产中所占比重较大。因此，存货利用和保管情况的好坏、管理效率的高低对公司的盈利状况影响很大。尽管公司也非常重视存货内部控制体系的建立，但实际工作当中仍然存在许多规章、流程、治理等方面的弊端与不足，给公司带来经济损失。本文主要以加强和完善企业存货的内部控制为研究对象，对存货内部控制进行了系统的分析研究，界定其内涵，并按照“提出问题—分析问题—解决问题”的模式来深入研究存货内部控制问题。从宏观和微观角度分析xx集团医药公司存货控制中存在的问题，并提出了相应的对策，给出了存货采购、入库、出库、盘点等几个主要环节的工作程序,控制重点。从而为xx集团医药有限公司内部控制工作提供有益的参考。
关键词 存货 内部控制 问题 对策
Abstract
Inner part control Be a business enterprise produce management activity ego regulate with ego control of inside mechanism, it of sound and implement is a business enterprise produce management the key of success or failure.Admire the medicine group medicine limited company is the scale bigger merchandise to circulate a business enterprise, the accounting statement manifestation its stock for the last few years is in the current assets the specific weight have more big.Therefore, the stock make use of and the preservation quality of circumstance, management efficiency of Gao Di's earnings to the company condition influence very big.Though company also very value stock inner part control system of establishment, actual work in the middle still existence many regulation, process, manage the irregularity of etc. and shortage, bring company economy loss.This text main with strengthen with perfect business enterprise stock of inner part control for research object, to stock inner part control carried on system of analysis research, define its content, and according to"lift wrong- analysis problem- work°out a problem" of mode to thorough research stock inner part control problem.From the macro view and tiny view angle the analysis admire the medicine group inventory control of the medicine company existence of problem, and put forward correspond of counterplan, give stock purchase, store in warehouse, vital link with a few database, stocktaking...etc. of work procedure, control point.Thus for admire the medicine group medicine limited company inner part control work provide beneficial of reference.
Key words Inventory Internal Control question suggestion
