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论文编号：	13612
作者编号：	2320200296
上传时间：	2022/12/5 9:44:53
中文题目：	Z公司存货内部控制问题研究
英文题目：	Research on inventory internal control of Z Company
指导老师：	李姝
中文关键字：	内部控制；存货；信息化；监督
英文关键字：	Internal Control；Inventory；Information；Monitoring Activities
中文摘要：	近些年来，企业内部控制管理和研究已经成为一个重要课题，内部控制体系不健全和内部控制制度执行不到位导致企业经营存在诸多风险。企业的经营失败、会计信息失真以及企业在经营过程中出现的违法、违规等问题很大程度上可归结为企业内部控制的缺失或执行不到位。企业的内部控制覆盖了企业经营活动的始终，存货的内部控制是企业控制活动中非常重要的部分，通过构建合理的存货内部控制体系，可以提高企业存货管理水平、降低经营风险、提升会计信息质量以及提高企业的运营效率，所以存货内部控制体系建设对企业长期稳定发展至关重要。 本研究通过文献综述法、案例分析法，结合《企业内部控制基本规范》的要求，对企业存货内部控制存在问题进行分析，重点对Z公司存货内部控制制度、控制活动关键环节、存货价值流转过程中的信息传递以及存货内部控制监督等方面展开深入剖析，为企业完善存货内部控制体系，提升企业财务报告及相关信息的真实性及完整性提出建议方案。本研究在存货价值流转信息传递准确性、存货内部控制信息化建设、存货内部控制制度流程改造以及存货内部控制考核体系方面进行的探究对提高Z公司存货内部控制水平具有指导作用，同时对同行业企业存货内部控制研究具有一定现实意义。
英文摘要：	In recent years, the management and research of enterprise internal control has become an important topic. Imperfect internal control system and inadequate implementation of the internal control system lead to substantial risks in enterprise performance, and, to a large extent, give rise to the distortion of accounting information and the violation of laws and regulations in business activities. The internal control of an enterprise covers the entire business activities of the enterprise, and inventory internal control is a very important part of the enterprise's control activities. Developing an appropriate internal control system for inventory can improve inventory management, reduce operational risks, improve accounting quality, and improve the operating efficiency of the enterprise. Therefore, the development of the internal control system for inventory is crucial to the long-term success of the enterprise. With reference to the requirements of the "Basic Norms of Enterprise Internal Control", this research analyzes the issues existing in the enterprise’s inventory control system through literature review and case studies, with an in-depth analysis on the Company Z's internal inventory control system, key parts of control activities, information and communication during inventory cycle, and monitoring mechanisms. This research then put forward suggestions for enterprises to improve internal inventory control system and ensure true and fair company financial statements. This research has a guiding role in improving the level of Company Z's inventory internal control procedures through discussions on the accuracy of information and communication during inventory cycle, development of inventory internal control informatization, redesign of inventory internal control process, and assessment system of inventory internal control. At the same time, it has a certain practical significance for the research on inventory internal control of enterprises in the same industry.
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