浅析内部控制的问题及其措施——以永辉超市为例

摘要

零售企业是世界上公认增长较快的行业，随着时代环境的不同零售企业无时无刻不在变化中，因此零售企业内部控制的好坏是关系到企业能否良好发展关键。大型连锁超市因点多面广的特点，其内部控制显得尤为重要！随着经济建设的不断发展，零售企业内部控制的调整也要“与时俱进”，包括业态，商品结构，组织架构等等。只有在变化中不断完善内部控制机制，零售业才能不断发展，否则只能被市场竞争的巨浪掀翻。

企业单位制定内部控制制度的目的，在于保证组织机构经济活动的正常运转，保护企业资产的安全、完整与有效运用，提高经济核算的正确性与可靠性，推动与考核企业单位各项方针、政策的贯彻执行，评价企业的经济效益，提高企业经营管理水平。

本文从内部控制基本理论入手，以“永辉超市”超市内控失效为案例，从内部控制环境、内部控制制度执行两个方面对“永辉超市”内部控制现状进行了阐述与分析，并针对出现的问题提出如何完善的建议和对策，即完善内部控制环境、加强企业内部控制制度的执行。

【关键词】内部控制零售企业控制环境内控失效

ABSTRACT

Retail sales enterprise is the world recognized the industry is growing rapidly, along with the time of the retail enterprise all the different environment is change, so the retail enterprise internal control is related to the stand or fall of enterprise whether good development key. The big supermarket chains for some of the more universal characteristics, its internal control is particularly important! With the continuous development of economic construction, retail enterprise internal control adjustment will "keep pace with The Times," including format, commodity structure, and organizational structure and so on. Only in change constantly improve the internal control mechanism, and retail sales to development, otherwise can only be the market competition of the waves over.

Enterprise unit for the purpose of the internal control system, is to ensure that organization the normal operation of economic activities, to protect the safety of enterprise assets, complete and effective use, improve the correctness and reliability of the economic accounting, promote and appraisal enterprise unit each policy, policy implementation, evaluation of the economic efficiency of enterprises, to improve the enterprise management level.

This article from the basic theories of internal control, with "sale" supermarket for internal control failure case, from internal control environment, internal control system performs two aspects of "sale" internal control expounded current situation and analysis, and the problem put forward how to perfect the Suggestions and countermeasures, that is, perfect the internal control environment, strengthening of the internal control system of enterprise execution.

【Key words】Internal control Retail enterprise Control environment Internal control failure

目录

引言 (1)

一、内部控制理论基本原理 (2)

（一）我国学者对内部控制的研究 (2)

1、对内部控制理论和制度方面的研究 (2)

2、对内部控制规范建设方面的研究 (3)

3、对内部控制构建方面的研究 (3)

（二）国外内部控制理论 (3)

1、美国的COSO理论 (3)

2、加拿大的COCO理论 (5)

3、内部控制结构论 (5)

4、内部控制框架论 (5)

二、零售业的背景 (6)

（一）零售企业内部控制基本概况 (6)

1、企业内部控制定义 (6)

2、内部控制要素及相互关系 (7)

三、“永辉超市”内部控制失效案例分析 (8)

（一）“永辉超市”内部控制案例 (8)

（二）“永辉超市”内部控制方面问题分析 (9)

1、内部控制环境不好 (9)

2、风险评估体制机制存在缺陷 (10)

3、内部控制制度不完善 (11)