【摘要】：文章的主要目的在于以S超市為例,通過(guò)分析它現(xiàn)有的存貨內(nèi)部控制制度,詳細(xì)研究它目前內(nèi)部控制存在的部分漏洞以及為何會(huì)出現(xiàn)這些問(wèn)題,深入分析后得出相關(guān)建議,提出改進(jìn)的措施。結(jié)合存貨內(nèi)部控制的相關(guān)理論深入分析目前我國(guó)電商超市存貨內(nèi)控存在的缺陷,結(jié)合案例的實(shí)際研究提出相應(yīng)的解決措施來(lái)證實(shí)理論的正確性。文章具有研究意義與價(jià)值,從理論上來(lái)說(shuō),文章得出的結(jié)論對(duì)電商超市具有廣泛適用性,對(duì)其他企業(yè)有借鑒意義;從實(shí)際操作來(lái)看,通過(guò)對(duì)S超市的深入研究分析,了解透徹其原有的內(nèi)部控制制度,提出對(duì)其具有針對(duì)性的建議,對(duì)于其以后的發(fā)展起到很大的幫助。本文立足我國(guó)的基本國(guó)情,有針對(duì)性的選取了 S超市這個(gè)我國(guó)的一個(gè)發(fā)展迅猛且持續(xù)擴(kuò)張的企業(yè)作為研究典范,從S超市內(nèi)部控制現(xiàn)有監(jiān)管體制的特征和缺陷出發(fā),運(yùn)用相關(guān)理論分析,多層次、多角度的闡述S超市存貨內(nèi)部控制的監(jiān)管現(xiàn)狀,在分析現(xiàn)狀的基礎(chǔ)上引出對(duì)我國(guó)S超市存貨內(nèi)部控制制度的思考,以達(dá)到對(duì)一個(gè)較為全面的認(rèn)識(shí)。在案例分析部分,歸納出S超市存貨內(nèi)部控制存在問(wèn)題的具體表現(xiàn),并且對(duì)其原因進(jìn)行深入分析,提出具有針對(duì)性的建議。通過(guò)對(duì)其采購(gòu)與驗(yàn)收環(huán)節(jié)、存貨保管與維護(hù)環(huán)節(jié)以及存貨出庫(kù)與配送環(huán)節(jié)的研究,找出其存在的問(wèn)題。并且根據(jù)內(nèi)部控制學(xué)等相關(guān)理論,從改進(jìn)存貨內(nèi)部控制環(huán)境、完善風(fēng)險(xiǎn)評(píng)估、完善內(nèi)部控制活動(dòng)、完善信息與溝通、提高存貨內(nèi)部監(jiān)督與檢查水平等內(nèi)控五要素以及物流配送模式的完善這六方面提出具有針對(duì)性的政策建議,為S超市打造一個(gè)既具有理論基礎(chǔ)又具有可實(shí)行性的存貨內(nèi)控管理流程,從而提高其競(jìng)爭(zhēng)力并且減少經(jīng)營(yíng)風(fēng)險(xiǎn)。
[Abstract]:The main purpose of this paper is to take S supermarket as an example, through the analysis of its existing inventory internal control system, detailed study of its current internal control of some loopholes and why there are these problems, in-depth analysis of the relevant recommendations. Put forward measures for improvement. Combined with the relevant theory of inventory internal control, this paper deeply analyzes the defects of inventory internal control in e-commerce supermarkets in our country at present, and puts forward corresponding solutions to prove the correctness of the theory by combining with the actual study of the case. This article has the research significance and the value, theoretically, the conclusion has the extensive applicability to the electronic commerce supermarket, has the reference significance to the other enterprises, from the actual operation, through the thorough research and analysis to the S supermarket, A thorough understanding of its original internal control system and suggestions for its future development will be of great help. Based on the basic national conditions of our country, this paper selects S supermarket, a rapidly developing and continuously expanding enterprise in our country, as a research model, starting from the characteristics and defects of the existing supervision system of S supermarket internal control. Based on the analysis of relevant theories, this paper expounds the supervision and control status of inventory internal control in S supermarket from many levels and angles. Based on the analysis of the present situation, it draws some thoughts on the internal inventory control system of S supermarket in our country, in order to achieve a more comprehensive understanding of the internal control system of inventory in S supermarket. In the part of case analysis, the concrete performance of the internal control problems in S supermarket inventory is summed up, and the causes are analyzed in depth, and some specific suggestions are put forward. Through the research of purchasing and acceptance link, inventory keeping and maintenance link, inventory exit and distribution link, the existing problems are found out. And according to the theory of internal control and other related theories, from improving the inventory internal control environment, perfecting the risk assessment, perfecting the internal control activities, perfecting the information and communication, Improving the level of internal control, such as internal supervision and inspection of inventory, and perfecting the logistics distribution mode are six aspects of relevant policy recommendations. In order to improve the competitive power and reduce the risk of S supermarket, it is necessary to create an inventory internal control management process with both theoretical basis and practicability for S supermarket.
【學(xué)位授予單位】：南京信息工程大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F715.5;F721

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