本文關(guān)鍵詞： 內(nèi)部控制 COSO內(nèi)控框架 風(fēng)險(xiǎn)導(dǎo)向 存貨循環(huán)　出處：《南京大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：本世紀(jì)初發(fā)生在世界諸多國(guó)家的公司治理及財(cái)務(wù)管理方面的丑聞,以及由此引發(fā)的經(jīng)濟(jì)界、金融界的誠(chéng)信危機(jī)促使各國(guó)相繼出臺(tái)法律法規(guī)來(lái)要求和指導(dǎo)企業(yè)加強(qiáng)自身的財(cái)務(wù)管理和內(nèi)部控制。內(nèi)部控制涵蓋了企業(yè)管理的方方面面,而存貨管理是控制活動(dòng)中的一個(gè)重要內(nèi)容。對(duì)制造型企業(yè)而言,存貨是生產(chǎn)的命脈,其管理貫穿了生產(chǎn)經(jīng)營(yíng)的全過(guò)程,一旦出現(xiàn)管理不善,會(huì)導(dǎo)致公司生產(chǎn)中斷、流動(dòng)資金被占用、資產(chǎn)貶值或流失。 本文的研究對(duì)象D公司是一家大型的日資機(jī)械制造型企業(yè),存貨種類繁多,加工過(guò)程復(fù)雜,在公司組織結(jié)構(gòu)相對(duì)健全的情況下,存貨管理仍存在存貨對(duì)象把握不全面,職責(zé)不明確、賬實(shí)不一致、盤(pán)點(diǎn)管理流于形式、報(bào)廢管理缺失等缺陷。針對(duì)D公司在存貨管理中存在的不足,本文以風(fēng)險(xiǎn)為導(dǎo)向,找出存貨管理的關(guān)鍵控制區(qū)域,然后通過(guò)進(jìn)一步分析找出重要的控制環(huán)節(jié),制定管理方法,其最終目的旨在為D公司提供一套既具備理論基礎(chǔ)又有實(shí)際業(yè)務(wù)指導(dǎo)作用的存貨管理流程,從而降低公司在存貨管理方面的風(fēng)險(xiǎn)。 為了保證全面設(shè)置存貨循環(huán)的內(nèi)部控制,本文著眼于存貨在公司內(nèi)部流通的全過(guò)程,首先明確公司存在的存貨的種類,梳理相應(yīng)的各個(gè)倉(cāng)庫(kù)存貨進(jìn)出的可能情況,將存貨循環(huán)的關(guān)鍵控制分解到具體的業(yè)務(wù)流程中；再?gòu)闹姓页鲋匾目刂骗h(huán)節(jié),將內(nèi)部控制中的不相容職務(wù)的分離、授權(quán)審批、會(huì)計(jì)系統(tǒng)控制、財(cái)產(chǎn)保護(hù)控制等內(nèi)控方法應(yīng)用到管理對(duì)策的制定上,從而保證內(nèi)控措施的有效性。除了具體的控制活動(dòng)外,也分析了控制環(huán)境、風(fēng)險(xiǎn)、信息與溝通以及監(jiān)督這四個(gè)要素對(duì)于存貨循環(huán)的要求。 通過(guò)分析研究得出的這套D公司存貨循環(huán)的管理體系,可以改善目前存貨管理中存在的不足,避免存貨管理中存在遺漏,在管理措施中體現(xiàn)內(nèi)控的要求,從而降低存貨循環(huán)的風(fēng)險(xiǎn)。
[Abstract]:The scandals in corporate governance and financial management that took place in many countries around the world at the beginning of this century, as well as the resulting economic circles. The credit crisis in the financial sector has prompted various countries to introduce laws and regulations one after another to require and guide enterprises to strengthen their own financial management and internal control. Internal control covers all aspects of enterprise management. Inventory management is an important part of control activities. For manufacturing enterprises, inventory is the lifeblood of production, and its management runs through the whole process of production and operation, once mismanagement occurs. Will cause the company production interruption, the current capital is occupied, the asset depreciation or the loss. The research object of this paper is D Company, which is a large Japanese-funded mechanical manufacturing enterprise with a wide variety of inventory types and complex processing process, so that the company has a relatively sound organizational structure. There are still some defects in inventory management, such as incomplete control of inventory objects, unclear responsibilities, inconsistent accounts, lack of inventory management and scrapping management, etc. In view of the deficiency of D company in inventory management. This paper takes the risk as the direction, finds out the key control area of inventory management, then through further analysis to find out the important control links, to establish the management method. Its ultimate aim is to provide D company with a set of inventory management process which has both theoretical basis and practical business guidance, thereby reducing the risk of inventory management. In order to ensure the internal control of inventory circulation, this paper focuses on the whole process of inventory circulation within the company, first of all, the type of inventory that exists in the company is clear. Combing the possible situation of inventory entering and going in and out of each warehouse, the key control of inventory cycle is decomposed into specific business process; Then find out the important control links, the internal control methods such as the separation of incompatible positions in internal control, authorization approval, accounting system control, property protection control and other internal control methods are applied to the formulation of management countermeasures. In addition to the specific control activities, the requirements of the control environment, risk, information and communication and supervision for inventory circulation are also analyzed. Through the analysis of the D company inventory cycle management system, we can improve the current inventory management deficiencies, avoid the omission in inventory management, and reflect the requirements of internal control in the management measures. Thus reducing the risk of inventory circulation.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F274;F416.4

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