存货内部控制

第一章阐释了基于风险管理的存货内部控制的研究背景和意义。

The first chapter explains the inventory internal control research background and meaning based on risk management .

第五章总结与启示，总结了S省移动公司基于风险管理的存货内部控制优化项目实践对其他通信企业存货管理的参考价值。

Chapter fifth to summarize and outlook , summarizes it is very valuable for the other communication enterprises that internal control practice project of inventory management based on risk management .

之后，论文对MJ公司生产与存货循环内部控制体系按照COSO框架五要素理论有针对性地提出改进建议。

After that , the article put forward specific suggestions to improve the internal control of production and inventory cycle in MJ Company using the theory of five elements of COSO framework .

总体来说，生产与存货循环内部控制包括存货的内部控制和成本会计制度的内部控制两部分。

Generally speaking , internal control of production and inventory cycles includes both internal control of inventory and cost-accounting system .

目前在国内，生产与存货循环的内部控制问题无论是在理论层面，还是在实际操作方面均处于初级阶段。

In China , the internal control of production and inventory cycles is at the early stage , whether at the theoretical level or in the practical aspects .

第四章根据存货管理风险问题提出了存货内部控制的优化思路和解决方案，并按优化思路和方案进行了实践验证。

The fourth chapter according to the inventory management risk problem , proposes inventory internal control optimization ideas and solutions , and makes the optimized ideas and schemes proved .

基于以上存货管理的现状分析以及制度设计，最后提出三点具体的实施措施：建立存货管理制度体系；完善存货管理内部控制；实施科学化存货管理。

Based on the above inventory management of the status quo analysis and system design , and finally putting forward three measures : to establish inventory management system ; Perfect internal control inventory management ; Scientific inventory management .