伴随着经济的发展和人们生活质量水平的提高，关注民生需求成为党和国家工 作的重点，乳制品企业属于食品制造类行业，是关于民生的企业。然而在经济全球 化背景下，国际上很多大型的乳制品类公司入住中国，和国内的企业展开激烈竞争， 国内乳制品类企业想在市场中生存下去并取得竞争优势，必须高度重视存货内部管 理，建立完善的存货内部控制体系，以此来降低生产成本、保障食品安全、提高市 场竞争力。 M公司是一家具有中等规模的乳制品生产公司，本文以M公司为研究对象，通 过实地调研和发放调查问卷等方法，对该公司存货内部控制情况进行了深入分析， 发现M公司存在内部控制环境薄弱、控制活动环节制度和流程不完善、存货内部控 制缺乏有效监督、存货信息交流与沟通不畅通和存货风险评估体系不完善等诸多问 题。作者在参阅学者们相关文献的基础上，结合存货内部控制相关理论，针对M公 司在存货内部控制方面存在的问题，从内部环境、控制活动、内部监督、信息与沟 通和风险评估五个方面提出切实可行的改进建议，重点针对控制活动方面完善了规 章制度，构建了各环节优化流程图，指出关键风险点及控制措施。 本文通过对M公司存货内部控制情况进行分析，从内部控制五要素的角度出 发，针对公司内部环境、控制活动、内部监督、信息与沟通和风险评估五个方面存 在的问题提出切实可行的优化策略，希望能够为该公司加强存货管理提供参考，同 时也希望为乳制品相关企业完善存货内部控制体系建设提供借鉴价值。 关键词：存货内部控制;控制活动;流程优化 中原工学院硕士学位论文 II Abstract With the development of economy and the improvement of people's quality of life, the focus of the party and the country is to pay attention to people's livelihood needs. However, in the context of economic globalization, many large-scale international dairy companies have moved into China and are in fierce competition with domestic companies. Domestic dairy companies want to survive in the market and gain competitive advantages, we must attach great importance to the internal inventory management and establish a perfect internal inventory control system to reduce production costs, ensure food safety and improve market competitiveness. M Company is a medium-sized dairy production company. This paper takes M Company as the research object, through the methods of on-the-spot investigation and issuing questionnaire, carries on the in-depth analysis to the internal control situation of the company's inventory, it is found that M company has many problems such as weak internal control environment, imperfect system and process of control activities, lack of effective supervision of inventory internal control, poor communication and communication of inventory information, and imperfect inventory risk assessment system. On the basis of consulting the relevant literature of scholars and combining the theory of inventory internal control, the author aims at the problems existing in m company's inventory internal control, from the internal environment, control activities, internal supervision, information and communication and risk assessment, the paper puts forward practical suggestions for improvement, especially for the control activities, improves the rules and regulations, and constructs the flow chart of each link optimization, point out key risk points and control measures. In this paper, the inventory internal control of M company is carefully analyzed, from the perspective of the five elements of internal control, in view of the company control activity, the internal environment, the risk appraisal, the information and the communication and the internal surveillance five aspects existence question proposed the practical feasible optimization strategy, hoped that can provide the reference for this company to strengthen the inventory management, at the same time, it also hopes to provide reference value for the construction of internal control system of dairy industry in China. Keywords:Inventory Internal Control;Control Activity;Process Optimization 中原工学院硕士学位论文 III 目 录 摘要...............................................................I Abstract............................................................II 目 录.............................................................III 1绪 论..............................................................1 1.1研究背景......................................................1 1.2研究目的和意义................................................1 1.2.1研究目的.................................................1 1.2.2研究意义.................................................2 1.3国内外研究现状................................................2 1.3.1国外研究现状.............................................2 1.3.2国内研究现状.............................................3 1.3.3国内外研究述评...........................................6 1.4研究内容和方法................................................6 1.4.1研究内容.................................................7 1.4.2研究方法.................................................7 1.5技术路线图....................................................7 1.6创新点........................................................8 1.7小结..........................................................8 2存货内部控制相关理论概述...........................................9 2.1存货..........................................................9 2.1.1存货的概念和分类.........................................9 2.1.2存货的特点...............................................9 2.2内部控制......................................................9 2.2.1内部控制的含义和原则.....................................9 2.2.2内部控制五要素...........................................9 2.3存货内部控制.................................................10 2.3.1存货内部控制的含义......................................10 2.3.2存货内部控制的目标......................................11 2.4小结.........................................................11 中原工学院硕士学位论文 IV 3 M公司存货内部控制现状............................................12 3.1 M公司概况...................................................12 3.1.1 M公司简介..............................................12 3.1.2 M公司组织结构..........................................12 3.1.3 M公司经营情况..........................................13 3.1.4 M公司存货相关数据分析..................................13 3.2存货采购环节内部控制现状.....................................14 3.3存货验收入库环节内部控制现状.................................14 3.4存货仓储保管环节内部控制现状.................................15 3.5存货出库环节内部控制现状.....................................16 3.6存货盘点清查环节内部控制现状.................................17 3.7问卷调查目的和设计情况.......................................18 3.8小结.........................................................18 4 M公司存货内部控制问题分析........................................19 4.1 M公司内部控制环境薄弱.......................................19 4.1.1缺乏良好的企业文化......................................19 4.1.2人力资源政策不完善......................................20 4.2 M公司存货控制活动问题分析...................................20 4.2.1存货采购环节问题分析....................................20 4.2.2存货验收入库环节问题分析................................21 4.2.3存货仓储保管环节问题分析................................22 4.2.4存货出库环节问题分析....................................23 4.2.5存货盘点清查环节问题分析................................24 4.3 M公司存货内部控制缺乏有效监督...............................25 4.3.1公司内部控制监督机制不完善..............................25 4.3.2公司员工考评机制存在缺陷................................25 4.4 M公司存货信息交流与沟通不畅通...............................26 4.4.1公司未充分利用信息化管理系统............................26 4.4.2公司各部门之间缺乏沟通..................................26 4.5 M公司存货风险评估体系不完善.................................27 4.5.1存货风险评估机制不健全..................................27 4.5.2存货风险评估意识薄弱....................................28 4.6小结.........................................................28 中原工学院硕士学位论文 V 5 M公司存货内部控制优化的系统策略......