摘要

內(nèi)部控制作為企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)自我調(diào)節(jié)和自我約束的內(nèi)在機(jī)制，它的健全及實(shí)施是企業(yè)生產(chǎn)經(jīng)營(yíng)成敗的關(guān)鍵。xx集團(tuán)醫(yī)藥有限公司作為規(guī)模較大的商品流通企業(yè)，近幾年的會(huì)計(jì)報(bào)表顯示其存貨在流動(dòng)資產(chǎn)中所占比重較大。因此，存貨利用和保管情況的好壞、管理效率的高低對(duì)公司的盈利狀況影響很大。盡管公司也非常重視存貨內(nèi)部控制體系的建立，但實(shí)際工作當(dāng)中仍然存在許多規(guī)章、流程、治理等方面的弊端與不足，給公司帶來(lái)經(jīng)濟(jì)損失。本文主要以加強(qiáng)和完善企業(yè)存貨的內(nèi)部控制為研究對(duì)象，對(duì)存貨內(nèi)部控制進(jìn)行了系統(tǒng)的分析研究，界定其內(nèi)涵，并按照“提出問(wèn)題—分析問(wèn)題—解決問(wèn)題”的模式來(lái)深入研究存貨內(nèi)部控制問(wèn)題。從宏觀和微觀角度分析xx集團(tuán)醫(yī)藥公司存貨控制中存在的問(wèn)題，并提出了相應(yīng)的對(duì)策，給出了存貨采購(gòu)、入庫(kù)、出庫(kù)、盤點(diǎn)等幾個(gè)主要環(huán)節(jié)的工作程序,控制重點(diǎn)。從而為xx集團(tuán)醫(yī)藥有限公司內(nèi)部控制工作提供有益的參考。
關(guān)鍵詞 存貨 內(nèi)部控制 問(wèn)題 對(duì)策

Abstract

Inner part control Be a business enterprise produce management activity ego regulate with ego control of inside mechanism, it of sound and implement is a business enterprise produce management the key of success or failure.Admire the medicine group medicine limited company is the scale bigger merchandise to circulate a business enterprise, the accounting statement manifestation its stock for the last few years is in the current assets the specific weight have more big.Therefore, the stock make use of and the preservation quality of circumstance, management efficiency of Gao Di's earnings to the company condition influence very big.Though company also very value stock inner part control system of establishment, actual work in the middle still existence many regulation, process, manage the irregularity of etc. and shortage, bring company economy loss.This text main with strengthen with perfect business enterprise stock of inner part control for research object, to stock inner part control carried on system of analysis research, define its content, and according to"lift wrong- analysis problem- work°out a problem" of mode to thorough research stock inner part control problem.From the macro view and tiny view angle the analysis admire the medicine group inventory control of the medicine company existence of problem, and put forward correspond of counterplan, give stock purchase, store in warehouse, vital link with a few database, stocktaking...etc. of work procedure, control point.Thus for admire the medicine group medicine limited company inner part control work provide beneficial of reference.
Key words Inventory Internal Control question suggestion