摘要
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
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西安交通大学城市学院本科生毕业设计（论文）
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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 enterprise's 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 of research background and the both at home and abroad research status, from stock of defined and the content, stock in enterprise production cycle in the of important role, stock internal control of content and involved of sector, stock procurement of internal control, stock in led with process in the appears of problem, from different angle, and Omni-directional of in theory for has explained, full describes has in China Enterprise stock internal control management of application status, analysis its may exists of risk, last for found of risk made corresponding of countermeasures recommendations. Hope on the internal control of enterprise inventory application have some reference value.
KEYWORDS: Inventory, Internal control, Risk, prevention measures
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西安交通大学城市学院本科生毕业设计（论文）
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目录
目 录
1 前言.............................................................. 1 1.1 研究背景和意义 ................................................ 1 1.2 国内外研究现状 ................................................ 2 1.2.1 国外研究现状............................................... 2 1.2.2 国内研究现状............................................... 4 1.2.3小结 ....................................................... 5 1.3 本文研究目的 .................................................. 6 1.4 论文研究方法及论文框架 ........................................ 6 2 相关基本理论分析.................................................. 9 2.1 内部控制相关理论 .............................................. 9 2.1.1内部控制的概念 ............................................. 9 2.1.2内部控制的发展历程 ........................................ 10 2.2存货的相关理论 ............................................... 13 2.2.1存货内部控制的相关概念 .................................... 13 2.2.2存货内部控制的必要性 ...................................... 15 2.3风险防范的相关理论 ........................................... 15 2.4风险防范与内部控制 ........................................... 16 3 存货内部控制的应用现状........................................... 17 3.1存货内部控制环境薄弱 ......................................... 17 3.1.1存货内部控制制度应用范围狭窄 .............................. 17 3.1.2存货内部控制组织机构设置不合理 ............................ 17 3.1.3企业管理层对存货内部控制认识不足 .......................... 18 3.2存货内部控制制度不健全 ....................................... 18 3.2.1存货内部控制体系尚不完整 .................................. 18 3.2.2存货内部控制关键控制点不完善 .............................. 18 3.3存货内部控制的信息与沟通不及时 ............................... 20 3.4存货内部控制的监督检查和评价标准不完善 ....................... 20 3.4.1缺乏监督检查 .............................................. 20 3.4.2缺乏具体的内部控制评价标准 ................................ 21 4 存货内部控制的风险分析........................................... 23 4.1存货内部控制环境薄弱风险分析 ................................. 23 4.1.1存货内部控制未得到完全推广 ................................ 23 4.1.2内部控制机构设置不合理 .................................... 23
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