中小企业货币资金及存货的内部控制研究——以百盛食品有限公司为例
近几年来，随着市场竞争的日趋激烈，中小企业破产倒闭的现象屡见不鲜。企业的发展，其外部环境的适应性是建立在内部协调性的基础之上，因此，加强企业内部控制，是企业最基础性的工作，也是企业能够生存和发展的保证。然而，目前我国许多中小企业的内部控制还相当脆弱，没有形成成熟的内部控制设计模式与方法，控制方法往往以“人治”为主，这逐渐不能适应现代化企业管理的需求。
作为企业的血液，货币资金的循环运动是企业生存的基本前提和资本增值实现的关键环节。同时，在一家工业制造企业中，存货的循环是企业经营的核心业务，反映着企业生产经营、流动资金运作。然而，这两项至关重要的内控循环往往未在广大的中小企业中得到相应的重视，本文通过研究百盛食品有限公司的货币资金及存货内部控制设计理论和实践，对于建立并改善百盛公司的这两项内控现状做出积极的尝试，为提高企业核心竞争力具有较强的理论指导和现实意义。
关键词：中小企业；货币资金；存货；内部控制；制度设计
Research on the internal control of small and middle enterprises' monetary capital and inventory
Abstract
In recent years, with the fierce competition on market, it becomes a common phenomenon of corporate bankruptcy for small and middle enterprises. Enterprises development , and it’s adaptability to the external environment are built on the basis of internal coordination. Therefore, strengthening internal control System is the most basic work, but also companies can ensure the survival and development. However, in many Small business in our country, internal control is still quite weak, and with no mature internal control design model and method. Control method is the "rule of man" which gradually can not adapt the needs of modern enterprise management.
As the blood of a business, the cycle of monetary capital movement is the basic premise of business survival and the relationship to achieve capital appreciation key links. Meanwhile, in an industrial manufacturing company, the inventory cycle is the core business of business, reflecting the enterprise Industry production, management and the liquidity operations. However, these two critical internal control loop have not been given enough attention in the majority of enterprises. This paper studies the monetary Parkson Food Co., Ltd. internal funds and inventory control design theory and practice, and it is a good attempt to build and improve the company's internal control status, also, it can provide a strong core competitiveness theoretical guidance and practical significance to Improve enterprise’s Core Competence.
Key words: small and middle enterprises; monetary capital; inventory; internal control; system design
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