会计专业毕业论文43313601.doc

哈尔滨工业大学工学硕士学位论文 哈尔滨理工大学学士学位论文 - PAGE II - - PAGE I - 佳木斯东方纸业存货内部控制分析 摘要 企业内部控制是企业进行正常的经营活动的基础，一个企业如果没有良好的内部控制那么企业的发展和成长都会收到约束。企业为了生产经营的不断进步，更为了巩固自身的基础，从而重视内部控制的制定与实施。存货对一个企业来说就是它成长道路上的血液。一个公司如果对存货的监管控制不利，就像人的身体得不到应有的血液供应，那么公司的运营就会出现问题。存货的流通涉及到企业的多个部门，并贯穿经营活动的始终。它是企业内部控制的重要组成部分，是企业的生存、发展的基础条件。由此我们可以看出存货内部控制在企业经营活动中的重要性，存货内部控制对企业的影响也是我们应该重点研究的问题之一。 通过对佳木斯东方纸业有限公司存货内部控制制度的研究，发现了其存货内部控制方面存在内部控制环境不足、存货内部控制制度不完善、存货内控缺少定期稽核制度、存货控制应用范围较窄、存货内控力度弱等问题。如何解决这些存货内部控制不足的问题直接关系到东方纸业的经营活动能否正常进行和企业能否进行二次的发展。为了妥善解决这些问题，本人提出了完善内部控制环境、建立健全的企业存货内控制度、增强员工职业素质、有效执行企业存货内控制度、用现代管理方法增强存货内控等五种解决途径。通过以上途径旨在建立一个功能完善、有效协调的存货内部控制体系，最终达到使企业壮大、发展，提高企业竞争力的目标。 关键词　存货；内部控制；稽核；职业素质 Analysis on Inventory Internal Control of Jiamusi East Paper Stock Abstract The internal control is the foundation of normal business activities of the enterprise, the implementation of which is highly valued for the purpose of production, management and continuous improvement of the enterprise. Inventory control is an important part of the internal control. Stock circulation involves the participation of various departments of the enterprise, and serves a key line through the process of the whole business activity. From the aspects above, we can make a conclusion that the enterprise should attach great importance to the internal control of the inventory. Based on the research of the internal control system of the inventory of Jiamusi Oriental Paper Corporation Limited, we can draw such a conclusion that it is confronted with several problems related to the internal control system of the inventory, including the insufficiency of internal control environment, the inadequacy of the internal inventory control system, the lack of regular auditing system, the fact that the application range of inventory control is relatively narrow, and weakness of internal control. All these problems are closely related to the normal and smooth proceeding of the business activities of Jiamusi Oriental Paper Corporation Limited, and they also i