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摘要:内部控制是现代企业管理的重要手段。尽管现在我国的内部控制体系有了一定的规模,但仍然存在许多弊端,随着相关内部控制的法律法规的出台,我国的内部控制体系会逐渐健全和完善... 摘要:内部控制是现代企业管理的重要手段。尽管现在我国的内部控制体系有了一定的规模,但仍然存在许多弊端,随着相关内部控制的法律法规的出台,我国的内部控制体系会逐渐健全和完善。而存货作为在企业的流动资产中占有很大比重的资产,对于其内部管理控制本身就很重要;同时存货的内部控制需要涉及多个部门,如:采购、需求、质检、财务等部门;而涉及的部门众多,也促使其需要控制管理的地方增加,因此建立健全的存货内部控制的管理制度更是尤为重要。本文共分为四部分,从我国企业中对存货管理的现状与存在的问题开始,到提出了对于部分问题的解决办法,最后到针对单个事例用前文中提到的解决方案设计管理流程的方法,对企业中重要的流动资产之一的存货的管理进行分析,提出具体的解决办法来完善不够健全的存货管理制度。 展开
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xhaizl
2011-05-19 · TA获得超过282个赞
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internal control in an important means to manage modern enterprises. the internal control system in China has reached certain scale, but problems also exists. China's internal control system will be improved as the government carries out related laws and rules. stock, as a main current asset for enterprises, is essential for internal control management. at the same time, the internal control of stock involves in many sectors, such as procurement, demand, quality inspection, finance, etc. the more sectors it involves in, the stronger the need to control. as a result, it is of great importance to establish a complete stock internal control system. the paper includes four parts. it starts with the status quo and problems of China's stock management, puts forward solutions for some of the problems, designs the management process for a particular case using the solution put forward, analyzes one of the important current assets of enterprise, the stock management, and works out specific solution to perfect the stock management system at present.
乐人不彼
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The internal control is an important means of modern enterprise management. Although now China's internal control system with certain scale, but there are still many defects, with related internal control laws and regulations and the introduction of the internal control system in China will gradually improve and perfect. And as in the flow of stock enterprise occupies a large proportion of assets for its internal management, assets control itself is very important; Meanwhile inventory internal control need involving multiple departments, such as: procurement, requirements, quality inspection, financial departments; The departments involved in numerous, also prompted its need to control management place increase, so the establishing and perfecting internal control the inventory management system is particularly important. This paper is divided into four parts, from our country enterprise of inventory management in the current situation and save ?
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