联系我们

论文查询结果	返回搜索

论文编号：	4714
作者编号：	2120102426
上传时间：	2012/12/11 0:12:29
中文题目：	SC公司存货内部控制问题研究
英文题目：	The Research on the Internal Control Issue of Inventory in SC Company
指导老师：	周晓苏
中文关键字：	内部控制;存货风险;COSO总体框架
英文关键字：	internal control; inventory risk; COSO Integrated Framework
中文摘要：	随着企业间市场竞争的加剧，尤其是2008年发生金融危机后，如何在激烈的市场竞争和风云突变的宏观环境下，维持企业持续稳定的经营，是每个企业都需要思考的问题。近些年来，因企业内部控制出现问题而最终导致企业破产倒闭的事件相继发生，在全球范围内给各企业敲响了警钟，使企业在经营发展中更加重视内部控制问题。存货作为企业的一项最重要的流动资产，能否对存货进行有效的内部控制，将直接影响到企业的资金利用效率进而影响到企业的盈利情况，因此成为企业内部控制活动的重点。 SC公司是一家在世界范围内从事多种商品进出口贸易的跨国公司，油井管曾经是其经营的众多商品中占用资金比重最大、经营收益最好的商品，曾一度给公司带来巨大的利润。但由于油井管市场环境的剧烈变化及宏观经济政策的影响，使SC公司原本盈利状况很好的油井管业务急转直下，大量存货没有了销售市场，最终只好以低于采购成本的价格清理掉了长期积压的存货，给公司带来了巨大损失。本文即从这个案件出发，根据COSO委员会提出的企业风险管理总体框架理论，对SC公司在存货内部控制方面存在的问题进行分析研究，从而探讨出提高存货内部控制水平的方案和对策，以实现降低存货风险、提高公司的经营效益的目的。 本文的内容共分为五章。第一章是绪论部分，主要介绍本文的研究背景和意义，概括出本文的研究方法和思路框架。第二章是相关理论回顾部分，主要介绍了国内外对内部控制理论的研究发展历程、存货内部控制研究文献及对存货风险的管理模式研究。第三章介绍了SC公司的基本情况并对发生的案例进行回顾，从企业组织结构、绩效考评制度、存货采购、仓储、销售整个流程的内部控制活动、存货信息管理系统等方面来分析SC公司在存货内部控制方面存在的问题及原因。第四章是针对上述分析的问题和原因，联系SC公司的实际经营特点，探讨提高存货内部控制水平的解决方案，并对该方案的可行性进行了分析。通过对风险因素进行识别、分析风险成因，从而达到控制存货风险的目的。第五章是结论部分，在对本文研究内容进行总结的基础上，阐明了本文研究内容的创新之处和局限性，并展望了在未来的研究中尚需要作进一步研究的方面，为今后的研究指明了新的方向。
英文摘要：	Along with the intense competition among the companies, especially after the financial crisis happened in 2008, it has become an important issue for a company to think about how to maintain stable operation under the intensely competition and uncertain macro-economical environment. In the recent years, many companies were bankrupted because of the internal control problems. These cases cautioned the companies to pay more attention to the internal control issues. Inventory, as an important current asset, has become a key point of control, because whether a company can control its inventory effectively will influence the capital usage efficiency of a company, thereby influent a company’s operation profit. SC Corporation is a global trading company dealing with multi commodities and its business locates worldwide. Oil Tubular as the most profitable goods had brought enormous earnings to the company previously, and also occupied SC Corporation much cash. But the good situation didn’t retain for a long time, and lots of long-term inventory can’t be sold out because the Oil Tubular market, as well as the national macro economy policy changed dramatically. In the end, the inventory was cleared up with the sales price lower than purchase cost, and it brought to the company a big loss. The thesis is through this case to analyze the inventory internal control problems in SC Corporation, according to the Enterprise Risk Management - Integrated Framework brought up by COSO in 2004. Through researching on the issue of internal control, we can take appropriate measures to improve the level of inventory internal control, so that we can reduce the inventory risk and improve company’s operation profit. This thesis contains five parts. The first part is the introduction, to present this paper’s study background, purpose, research method and structure. The second part is the review to the related theories, including introducing the overseas and domestic research on the internal control theories, the study on the inventory internal control and the research on the risk management pattern of inventory. The third part is to introduce the profile of SC Company and review the case. Based on that, from the company’s organization structure, performance appraisal system, internal control activities through the process of inventory turnover, information management system of inventory these factors to analyze problems of SC’s inventory internal control and find out the reasons. The fourth part is based on the above analysis to study on the measures to improve inventory internal control level and analyze feasibilities of these measures accordance with SC’s business character. Through the process of identifying the risk factors and analysis the reasons, we can control the inventory risk in the end. The fifth part is a conclusion to the whole thesis. It summarizes the innovative points and shortage of this paper, at the same time forecasts further research projects in the future.
查看全文：	预览  下载(下载需要进行登录)