连锁超市采购内部控制.doc

连锁超市采购内部控制 摘 要 随着商品经济的发展和生产规模的不断扩大，经济活动日趋复杂化，企业对改善经营管理、提高经济效益的要求越来越迫切。这时，企业需要加强内部控制来实现其经营目标，保护资产的安全完整，保证会计信息正确可靠，确保经营方针的贯彻执行，保证经营活动的经济、效率性和效果性。连锁超市对内部控制的要求相当严苛，内部控制管理尤为繁杂。本文通过广泛地搜集外文文献、报纸、期刊、网络资源等，认真整理分析资料，详细介绍了内部控制对于当代企业的积极意义，细致研究连锁超市其商品采购环节的内部控制，分析其内部控制过程中商品定位、供应商选择、价格谈判、合同签订、要货与订货五个关键点，并提出加强其内部控制的措施，以求保证连锁超市科学高效地管理。最后,作者提出了文章的不足之处与对于未来的展望。 关键词：内部控制；连锁超市；商品采购 ABSTRACT With the development of commodity economy and the expanding scale of production, economic activity has become increasingly complex, more and more urgent for enterprises to improve management, enhance economic efficiency. At this time, companies need to strengthen internal controls to achieve its business objectives, protect the security and integrity of assets, to ensure accurate and reliable accounting information, to ensure that the operating principle of the implementation, to ensure economy, efficiency and effectiveness of business activities. Supermarket chains are quite stringent internal control requirements, internal control and management is particularly complicated. In this paper, to collect foreign literature, newspapers, journals, and network resources, seriously and analyzed information, details of the internal control of positive significance for contemporary enterprises, detailed study of the supermarket chains commodity procurement aspects of the internal control, and analysis of its internal control process positioning of goods, vendor selection, price negotiation, contract signing, to goods and orders five key points, and propose measures to strengthen its internal controls in order to ensure a scientific and efficient management of the chain supermarkets. Finally, the authors propose that the inadequacies of the article and the outlook for the future.Keywords: Internal control; supermarket chains; procurement of goods; 目 录 摘 要 I ABSTRACT II 目 录 i 第1章 绪论 1 第2章 连锁超市与内部控制 3 2.1连锁超市含义与特点 3 2.2 内部控制含义与功能 3 2.3 内部控制对于连锁超市商品采购的意义 4 第3章 连锁超市采购环节的主要内部控制点 5 3.1商品定位 6 3.2 供应商选择 6 3.3 价格谈