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论文编号：	12333
作者编号：	2120183068
上传时间：	2021/3/10 9:13:41
中文题目：	X物流公司存货内部控制的案例研究
英文题目：	A Case Study on Inventory Internal Control in X Logistics Company
指导老师：	程新生
中文关键字：	内部控制;仓储物流;大宗商品;存货
英文关键字：	Internal control;Warehouse logistics;Bulk commodity;Inventory
中文摘要：	随着经济全球化发展和公司竞争白热化演变，公司的总体规模趋向于扩张，但很多公司却并没有与之相匹配的内部控制制度，因为内控缺陷导致的舞弊事件也层出不穷。从日本的奥林巴斯到中国的康美药业，一系列由内控引起的问题使得很多公司恍然发觉建立健全内部控制制度是一件对公司经营非常有助益的事情，逐渐开始重视内部控制体系并将其建设置于企业战略的高度。 本文选取的研究对象为X物流公司，为综合性大宗商品仓储及物流企业，特点是在多地拥有仓库，存货规模庞大，一旦在存货环节内部控制出现疏漏，将会严重影响公司整体的平稳高效运行，因此，存货的内部控制也成为了综合性物流公司建设内部控制体系的重要一环。 本文的研究目的在于全面梳理分析X物流公司存货内部控制的现状，分析其存在的问题及成因，同时针对综合性大宗商品仓储及物流行业的特点提供改进措施，以期为同类型的公司提供一定的借鉴意义。 针对X物流公司存货的内部控制，本文主要运用了案例研究法，针对具体案例研究，同时也通过研究文献为结论奠定理论基础，并且运用比较分析法进行案例优化建议前后的比较，运用调查研究法对案例公司进行深入调查。对X物流公司从内部控制五要素出发进行研究分析，发现了每个要素中存在的问题，并针对制度体系、存货内部控制和企业文化这三个大的方面提出了一些改善措施，包括建立反舞弊机制；设立审计委员会的同时调整组织架构，使风险管理委员会与审计委员会分别负责内部控制的实施和监督，相互制约平衡；完善内部控制评价机制；改进风险评估矩阵，细化风险评估分值；按照业务循环而非部门重新整理编制内控手册；为存货货损、物流管理和统购转平台设置专门的内控制度以及建立仓库电子数据库和监测平台等。
英文摘要：	On the circumstances of the rapid development of economic and the fierce competition among companies,companies tend to expand scale so as to exploit others for benefits. The overall scale of the company tends to expand .On the contrary,a lot of firms have not established matched internal control systems. Fraudulence behaviors caused by Internal control defects emerge in endlessly. From the case of Olympus to the case of Kangmei Pharmaceutical,more and more firms attach significance to internal control after recognizing the reality. The case study object in this thesis is X logistics company,which focuses on the purchase,storage and carriage of bulk commodity.It has warehouse and enterpot all over China with a large scale of inventories.Thus,it is of importance for it to improve internal control.Otherwise,the company's operation will be affected severely. This thesis aims at analyzing the status quo of inventory internal control in X logistics company.On this basis,problems and suggestions are also raised.When giving optimization advice ,the author take characteristics of logistics company into consideration so that other companies of this type would take advantages and get references from this thesis. Case study method,comparative analysis method,investigation research method and literature research method is used in this paper.This thesis analyzes the status quo of inventory internal control in X logistics company proceeding from five elements of internal control and figure out problems in each element.At the same time,this paper throw out suggestions on how to improve inventory internal control from institutional system,inventory internal control and enterprise culture aspects including establishing anti-fraud mechanism and audit committee.Also,it is suggested that the company should enhance internal control evaluation, improve risk assessment matrix, refine the risk assessment score, reorganize and compile the internal control manual according to the business cycle rather than the department, set up special internal control system for inventory damage, logistics management and unified purchase transfer platform, and establish warehouse electronic data base and monitoring platform.
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