企业内部控制研究—以珀莱雅化妆品公司为例.docVIP

PAGE 12 企业内部控制研究 ——以珀莱雅化妆品股份有限公司为例 摘 要：近几年我国人民生活质量水平不断提升，对化妆品的认识也在不断深化，人们对化妆品的需求也在不断增加，相应的也提升了化妆品行业市场份额，但相应的也有很多竞争者加入，国内外化妆品竞争都非常激烈，国际竞争如像国际大牌资生堂、兰蔻、雅诗兰黛、巴黎欧莱雅，但随着我国经济近几年的发展，我国化妆品行业在民族品牌政策推动领导下也有很多本土化妆品牌，像珀莱雅、自然堂、百雀羚、佰草集等。民族本土化妆品牌也搭乘一带一路发展的快车，将走出国门、冲向世界，与众多国际大牌化妆品展开竞争。从国内竞争走向国际竞争，企业内部控制在企业发展中的意义也就更加重要了，内部控制是企业管理的一个环节，企业内部控制加强不仅有利于企业加强资产的安全管理，有利于促进企业会计信息真实，增强企业效益。本文以珀莱雅化妆品股份有限公司为研究对象，对珀莱雅的内部控制现状及存在问题进行分析，针对其在内部控制方面存在的问题提出有效的内部控制改善建议，以促进珀莱雅化妆品有限公司的发展，提升核心竞争力，更好的与世界大牌化妆品企业竞争。 关键词：内部控制；珀莱雅化妆品有限公司；内部审计 Study on the internal control of enterprises -- a case study of pereira cosmetics co., LTD Abstract: In improving level of peoples quality of life in recent years, the understanding of cosmetics are also continued to deepen, people demand for cosmetics is also increasing, the corresponding improved cosmetic industry market share, but also has a lot of competitors to join, cosmetics are very competitive both at home and abroad, the international competition, such as like the international big shiseido, lancome, estee lauder, l oreal Paris, but with the development of economy in our country in recent years, Chinas cosmetics industry under the leadership of the national policy to promote brand also has a lot of local cosmetics brand, like a pearl, natural hall, the finches antelope, hundred rough market, etc. The national local cosmetic brand also takes the express train of the development of One Belt And One Road, will go abroad, rush to the world, and many international big brands of cosmetics launched a competition. From domestic competition to international competition, the enterprise internal control in the enterprise development significance is more important, the internal control is a link in enterprise management, strengthen the enterprise internal control is not only beneficial to enterprises to strengthen safety management of the assets, is beneficial to promote the enterprise accounting information true, increase enterprise benefit. This paper takes peleya cosm