發(fā)布時間：2018-03-27 11:32

  本文選題：零售企業(yè)　切入點：全面預算　出處：《新疆大學》2015年碩士論文

【摘要】：零售百貨企業(yè)是市場經濟的重要組成部分,零售企業(yè)的生存與發(fā)展直接關系到國民經濟的增長與繁榮。加強零售百貨企業(yè)內部控制體系是其管理的基礎工作,是有效防范各類經營風險的關鍵因素,從而成為企業(yè)生存和發(fā)展的保證。本文以山百公司為例結合風險管理理論,對零售百貨企業(yè)內部控制體系有效利用全面預算管理進行深入探討。本文首先對內部控制的歷史研究成果和本文的創(chuàng)新點進行闡述,介紹了全面預算管理內部控制的基礎理論,包括全面預算管理內部控制涵義,全面預算與內部控制體系的關系,同時借鑒國內外同行業(yè)企業(yè)內部控制成功的案例,確定內部控制再設計的目的、原則、方法及利用全面預算管理構建內部控制體系的指導思想和預算考核指標保障新的內控體系運行。在此基礎上,對山百公司內部控制現狀進行剖析,指出其存在的不足之處。在明確山百公司內部控制設計思路的基礎上,對其整體層面和具體業(yè)務層面建立內部控制模型。針對整體層面執(zhí)行預算管理實際需要更新公司的組織架構;針對業(yè)務層面,對于資產管理主要設計了新的管理制度,對存貨、固定資產的管理流程進行重新梳理,執(zhí)行職責分離制度和授權審批制度;資金管理根據全面預算管理需要,重新設計了財務人員崗位設置、營運資金、銀行賬戶、現金管理授權審批及流程;對采購管理內部控制設計了預、支付款審批、購貨價格折讓、供應商管理、往來賬核對的業(yè)務管控流程和預算考核控制;對銷售業(yè)務內部控制,針對銷售折讓、定價、信用、收入等重要環(huán)節(jié)設計了崗位職責分離,預算考核措施等管控流程。本文指出新的內控體系實施的難點及對策,比如山百公司控制環(huán)境有待改善、用人制度還需改革等問題,針對這些問題解決方案且具有可行性。為零售百貨企業(yè)內部控制設計與實施提供案例研究和實務指導的素材,希望本文的研究能為零售百貨企業(yè)的發(fā)展提供啟示。
[Abstract]:Retail department store enterprise is an important part of market economy. The survival and development of retail enterprise is directly related to the growth and prosperity of national economy. Strengthening the internal control system of retail department store enterprise is the basic work of its management. It is the key factor to effectively prevent all kinds of business risks, thus becoming the guarantee of the survival and development of enterprises. This paper takes Shanbai Company as an example and combines the theory of risk management, This paper probes into the effective use of comprehensive budget management in the internal control system of retail department stores. Firstly, this paper expounds the historical research results of internal control and the innovation of this paper, and introduces the basic theory of internal control of overall budget management. Including the meaning of internal control of comprehensive budget management, the relationship between overall budget and internal control system, and at the same time drawing lessons from the successful cases of internal control of domestic and foreign enterprises in the same industry, to determine the purpose and principle of internal control redesign. Methods the guiding ideology of constructing internal control system by comprehensive budget management and budget assessment index are used to ensure the operation of new internal control system. On the basis of this, the present situation of internal control in Shanbai Company is analyzed. Pointing out its shortcomings. On the basis of clarifying the design idea of internal control of Shanbai Company, The internal control model is established for the whole level and the specific business level. It is necessary to update the organizational structure of the company for the implementation of budget management at the overall level; for the business level, a new management system is designed for asset management, and a new management system is designed for inventory. The management process of fixed assets has been rearranged, the system of separation of duties and duties and the system of authorization and approval have been implemented. According to the needs of comprehensive budget management, fund management has redesigned the post setting of financial personnel, working capital, bank accounts, Authorized approval and flow of cash management; design of business control flow and budget assessment control for internal control of purchasing management, including pre-payment approval, purchase price discount, supplier management, reconciliation of current account, internal control of sales business, Aiming at the important links of sales discount, pricing, credit, income and other important links, the paper designs the control flow such as job responsibility separation, budget assessment measures, etc. This paper points out the difficulties and countermeasures for the implementation of the new internal control system, such as the need to improve the control environment of Shanbai Company. The employment system still needs to be reformed, and it is feasible to solve these problems. It provides case study and practical guidance for the design and implementation of internal control in retail department stores. I hope this study can provide inspiration for the development of retail department stores.
【學位授予單位】：新疆大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F721;F715.5

【參考文獻】

相關期刊論文 前3條

1 陳曉舟;伍丹;;內部控制研究文獻的綜述及評價[J];湖南財經高等�？茖W校學報;2008年04期

2 白夏平;李世新;;我國企業(yè)預算管理現狀與創(chuàng)新[J];企業(yè)經濟;2011年09期

3 李建發(fā);;全面預算管理與內部控制的關系探討[J];時代金融;2013年11期

相關碩士學位論文 前1條

1 張雪;基于內部控制的零售業(yè)X公司財務管理流程優(yōu)化研究[D];山東大學;2013年

，

本文編號：1671334