好又多企业内部控制大学设计.docVIP

摘 要 企业单位制定内部控制制度地目地,在于保证组织机构经济活动地正常运转,保护企业资产地安全、完整与有效运用,提高经济核算地正确性与可靠性,推动与考核企业单位各项方针、政策地贯彻执行,评价企业地经济效益,提高企业经营管理水平Abstract Enterprise unit for the purpose of the internal control system, is to ensure that organization the normal operation of economic activities, to protect the safety of enterprise assets, complete and effective use, improve the correctness and reliability of the economic accounting, promote and appraisal enterprise unit each policy, policy implementation, evaluation of the economic efficiency of enterprises, to improve the enterprise management level. Retail sales enterprise is the world recognized the industry is growing rapidly, along with the time of the retail enterprise all the different environment is change, so the retail enterprise internal control is related to the stand or fall of enterprise whether good development key. The big supermarket chains for some of the more universal characteristics, its internal control is particularly important! With the continuous development of economic construction, retail enterprise internal control adjustment will keep pace with The Times, including format, commodity structure, and organizational structure and so on. Only in change constantly improve the internal control mechanism, and retail sales to development, otherwise can only be the market competition of the waves over. This article from the basic theories of internal control, with sale supermarket for internal control failure case, from internal control environment, internal control system performs two aspects of sale internal control expounded current situation and analysis, and the problem put forward how to perfect the Suggestions and countermeasures, that is, perfect the internal control environment, strengthening of the internal control system of enterprise execution. key words: Internal control; Retail enterprise; Control environment; Internal control failure; 目 录 引 言 1 一、内部控制理论文献综述 2 （一）我国学者对内部控制地研究 2 1．对内部控制理论和制度方面地研究 2 2．对内部控