基于此,本文以JD公司为例,探讨基于财务管理视角的企业存货内控管理
首先,基于相关的存货内控理论和JD公司当前的存货管理现状,从财务管理的角
度研宄JD公司在存货内控管理方面存在的不足;再者,深入分析问题存在的根源;
最后,结合自身掌握的理论知识针对公司存在的不足提出改进建议。本文的研宄
一方面能够提升JD公司存货内控管理水平,规避一定的财务风险,另一方面对中
小电子型制造业企业存货内部控制能够起到一定的借鉴作用,具有较强的实践意
义
关键词:存货管理;内部控制;财务管理
I Abstract
Since China successfully joined the WTO, enterprises, especially private
enterprises in China, need to face fierce market competition in the process of
accelerating the development of capital market and the process of global economic
integration. Compared with the past, the market environment is becoming increasingly
complex. Enterprises should establish a set of the internal control system which is fit
with their strategic development, the reasonable and perfect corporate governance
structure and governance activities. Only in this way, can they success in the fierce
competition environment. Productive enterprises usually do some research, purchase
materials for production and processing of value-added activities and sale products for
profit As a physical asset,inventory is throughout the whole process. So inventory is
carrier of productive enterprise profit and an important economic source of the
enterprise. If there is something wrong with the inventory,the profit of enterprise will
be affected. Good companies will pay special attention to improve and perfect the
internal control system construction of inventory, especially a series of problems related
to inventory, such as safety problems, quality problems and inventory shortages, capital
occupation problems, cost problems, etc. in order to achieve optimization of inventory
management process^ ensure the safety of the inventory, and decrease the cost of
production and inventory purchase, enhance and highlight its products the advantage
position in the same industry competition in the market, especially very high product
homogeneity of manufacturing enterprises. So many domestic private enterprises
leaders begin to pay attention to the inventory internal control to promote the
competitiveness of the quality of the inventory, improve the accuracy of the financial
statements of the enterprise5 protect the maintenance enterprise property from losses,
complete the operating results and the anticipated target of the business activities,
promote the value of managers, employees and enterprise itself. If inventory has
problems, the enterprise internal control management will have problems that assets
may be lost and devalued, seriously serious confusion and triggering a financial crisis,
or even bankruptcy may happen. Obviously, strengthening the internal control of
inventory is a compulsory course for all productive enterprises.
Ill Based on this, this article takes JD as an example to discusses enterprise internal
control inventory management based on financial management perspective. First,
analyze the existing problems in inventory control from the perspective of financial
management based on the relevant internal control theory of inventory and the current
situation of internal inventory of JD. Second, further explore the reasons for the
existence of these problems. Finally, put forward relevant Suggestions for the problems
of company based on theory of knowledge. On one hand, the research in this paper can
enhance the level of JD company internal control inventory management and avoid
certain financial risk. On the other hand, the internal control of inventory can play a
certain reference function for small and medium-sized electronics manufacturing
enterprises, which has strong practical significance.
Key words: Inventory management; Internal control; Financial management
IV 目录
摘要 I
Abstract Ill
mimmtu研宄背景和意义1.1.1 研究背景1.1.2研宄意义1.2国内外研究现状1.2.1国外研宄现状1.2.2国内研宄现状1.2.3国内外文献评述1.3研究内容及技术路线1.3.1研宄A容1.3.2技术路线1.4创新点 7
第2章存货内部控制的相关理论2.1基于财务视角的存货内部控制目标2.1.1提高经营的效果和效率2.1.2遵守有关法律法规2.1.3防止错误和舞弊的发生2.1.4保证财务报表的可靠性2.2存货内部控制的基本框架2.2.1釆购环节内部控制2.2.2验收入库环节内部控制2.2.3仓储环节的内部控制2.2.4存货发出环节内部控制2.2.5存货预算环节内部控制2.3存货内部控制的局限性V 第3章JD公司存货内部控制现状及财务风险点分析3.1 JD公司介绍3.1.1JD公司基本情况3.1.2JD公司组织结构介绍3.1.3JD公司存货内部控制财务资产概况
.16
3.2 JD公司存货内部控制财务预算现状3.2.1存货销售预算3.2.2存货采购预算
21
3.2.3存货生产预算
22
3.2.4存货库存预算
25
3.3 JD公司存货内部控制财务问题及原因分析
26
3.3.1JD公司存货内部控制财务问题分析
26
3.3.2JD公司存货内部控制财务风险点存在的原因
32
第4章针对基于财务风险的JD公司存货内部控制的对策与建议....37
4.1 JD公司应重视存货内部控制环境建设
37
4.1.1构建合理的组织结构
37
4.1.2明确责权分配和责任
38
4.1.3建立合理的内部控制环境评价指标体系
38
4.2应提尚存货内部控制财务风险评估意识
38
4.3对JD公司全面财务预算管理进行改革
39
4.3.1建立科学的预算管理组织体系
39
4.3.2建立和完善预算评价激励机制
40
4.3.3引进和培养高级预算管理人才
41
4.4规范存货内部控制活动
41
4.4.1JD公司应加强仓库储存统一管理
41
4.4.2JD公司应加强车间多余物料退回管理
41
4.4.3JD公司应加强存货盘点业务
42
4.4.4JD公司应明确存货保管部门职责
42
4.4.5JD公司应加强存货内部财务稽核控制
43
4.5建立成功高效的存货管理信息系统
45
4.6提高对存货内部控制的监督职能
46
4.6.1加强存货采购的监督
46
VI 4.6.2加强存货出库的监督
47
4.6.3加强存货销售的监督
47
4.6.4重视内部审计工作
48
第5章结论 49
考文献
51
^ M 55
攻读硕士学位期间公开发表的论文
57
VII 第1章绪论
第1章绪论
1.1研究背景和意义
1.1.1研究背景
根据有关资料显示,在全部倒闭以及破产的企业之中,有七成以上的企业倒
闭原因是内部控制不当。所以,在企业的运营过程中内部控制发挥着至关重要的
作用。对此国际上颁布了诸多条款,比如coco委员会出台的内部控制的框架性
文件《控制指南》,我国也针对企业的内部控制出台了《企业内部控制基本规范》,
大部分企业开始将这些条款作为参考根据企业的实际状况制定内部控制制度,可
是内部控制制度在执行过程中遇到了诸多麻烦。企业持有存货的目的最终是为了
对外销售或提供服务,并从中赚取利润。从财务管理学的角度来看,生产制造型
企业的存货是资金价值链转移的实物形态,其贯穿企业经营活动的全过程,是企
业利润的载体。从经济学的立场出发,存货属于浪费行为,为企业造成沉没成本
企业的库存状况发生波动,企业存在的问题也会显现出来,会给公司
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