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论文编号：	5529
作者编号：	2220100524
上传时间：	2013/6/10 12:44:28
中文题目：	JD 公司库存管理内部控制环境研究
英文题目：	Internal control environment research for inventory management of JD Company
指导老师：	王志红
中文关键字：	内部控制，控制环境，库存管理
英文关键字：	Internal Control, Control Environment, Inventory Management
中文摘要：	随着市场经济的发展和经营环境的变化，单纯依靠传统的会计控制已经难以防范企业所需要面对的各种内外部风险。现代企业如何立足风险管理的视角，实施全员的，全方位的，全过程的企业内部控制制度，已经成为国内外理论界与实务界共同关注的课题。影响企业内部控制实施的因素多种多样，其中控制环境是各种控制要素的核心，是整个内部控制框架的基础，它通过塑造组织的环境氛围，影响组织成员的思想意识，决定了企业组织活动的基调，它的完善程度决定了整个内部控制体系执行的效果。控制环境可以划分为内部控制环境和外部控制环境。由于外部控制环境不在企业可控制的范围内，所以研究内部控制环境的作用及其改进至关重要。本文在梳理内部控制环境相关理论的基础上，对JD公司库存管理的内部控制环境进行了研究。文章对内部控制和内部控制环境做了一个理论综述，回顾了控制环境理论的研究历程；对控制环境的涵义进行了界定，分别阐述了内部控制环境和外部控制环境在企业内部管理控制中的作用，并对企业库存管理的相关理论进行了简要概括；在此基础上采用案例分析的方法，对JD公司库存管理进行了问题研究，发现其库存管理内部控制制度在JD公司的执行效果却很不理想，很多库存管理的控制制度只是形同虚设，在实际工作并没有切实得到贯彻实施。究其原因，本文认为是JD公司库存管理的内部控制环境存在缺陷，从而影响了整个库存管理内部控制体系的正常运转。基于以上结论，作者分别从组织结构设计、人力资源管理、内部审计实施、企业文化塑造四个角度，提出了完善和改进其内部控制环境的具体建议。
英文摘要：	With the development of marketing and the changing of business environment, it has been difficult to keep a company away from varies risk by relying on traditional accounting controls only. It has been a common concern for domestic and international theorists and practitioners about how to implement a full range and whole process of internal control based on the perspective of risk management. Varies factors influence the company’s internal control, while control environment is the basis of the internal control framework. The control environment can decide the enterprise activities by shaping the organization atmosphere, impacting the thought of membership. The implementation of the entire internal control is decided by the sophistication of control environment. The control environment can be divided into internal control environment and external control environment. So it is important to research the effect and improvement of the internal control environment due to the external control environment is out of company control. The main object of the thesis is the internal control environment for inventory management of JD company based on the related theory of internal control environment. The thesis theoretically review the internal controls and control environment; Define the meaning of control environment, briefly describe the effect of internal control environment and external control environment in the enterprise internal control and shortly conclude the theory of inventory management; Based on this, writer uses case study method to describe the current status and analyze the cause of JD company from the angle of the internal control environment. It was found that the result of inventory management of internal control in JD company was not effective, most of the rules of internal control were not executed in the operation. The thesis considered there were defects for the internal control environment of inventory management in JD company. It impacts the operation for the whole internal control system of inventory management. The proposals were made for the improvement of internal control environment by writer on the design of organization structure, management of human resources, implementation of internal audit, build of the corporate culture.
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