大型零售超市内部控制问题及对策研究——以家乐福为例.docx

PAGE 2 大型零售超市内部控制问题及对策研究——以家乐福为例 　　Research on internal control problems and Countermeasures of large retail supermarkets -- a case study of Carrefour 摘 要 　　随着社会经济的发展和进步，世界经济一体化趋势正在向大型零售超市行业发起挑战。如今，市场竞争越来越激烈，消费者的需求也在迅速变化，这对于企业来说可以是一种消极因素，也可以是促进其发展的宝贵契机。只有尽快适应新的竞争环境，大型零售超市才能持续生存，因此，优化内部控制系统是大型零售超市的当务之急，它可以规避可预见的风险，把握不确定性带来的机遇，提高价值创造能力。本文将会首先对内部控制的相关理论进行总结，并且以此为基础，以家乐福为研究案例，从家乐福内部控制的特点和缺陷出发，多层次、多角度地阐述家乐福内部控制的管理现状。通过对家乐福现有内部控制管理体系的研究，归纳总结出该企业在内控环境、风险评估、控制活动、信息沟通、内部监督等方面的缺陷以及相应的成因，从而为家乐福内部控制管理提供既具有理论依据又具有可行性的内控管理改进方案，继而提高家乐福的竞争力，降低经营风险。 关键字：零售超市；内部控制；家乐福 ABSTRACT 　　With the development and progress of social economy, the trend of economic globalization has brought challenges and opportunities to the large retail supermarket industry.Nowadays, market competition is becoming more and more fierce, and consumer demand is also changing rapidly, which can be a negative factor for enterprises, but also can be a precious opportunity to promote their development.Only by adapting to the new competitive environment as soon as possible can large retail supermarkets continue to survive. Therefore, it is imperative for large retail supermarkets to optimize the internal control system, which can avoid the foreseeable risks, grasp the opportunities brought by uncertainties and improve the ability of value creation.This paper will first summarize the relevant theories of internal control, and on this basis, with Carrefour as the case study, starting from the characteristics and defects of Carrefours internal control, the management status quo of Carrefours internal control will be elaborated at multiple levels and from multiple angles. In this paper, based on the research of the carrefour existing internal control management system, can be found in the enterprise internal control environment, risk assessment, control activities, information communication, point out the weaknesses in the internal supervision, and the corresponding causes, thus offer the theoretical foundation for c