连锁超市存货内部控制问题研究摘要连锁超市的内部控制，指的是连锁超市中对于价值的操作程序，这样的操作办法是很综合的，并且使用的是多层性的手段，这样的运行的意义是让超市实现更多的价值。同时，我国现在连锁超市内部控制的管理手段使用的办法不是很到位，有很多地方需要完善，这样的方面体现在应用范围上。因此，想要实现连锁超市的发展，需要不断促进连锁超市内部制度，需要不断建立和健全环境，并且，要综合确定库存管理办法，很多内容需要不断注意和完善。文章就从连锁超市存货内部控制内部管理内容着手，综合的研究和分析了超市内部控制管理的意义，最后，提出了连锁超市存货内部管理需要解决的一些问题。关键词：连锁超市；存货；内部控制AbstractWhatissupermarketchaininternalcontrol,referstothesupermarketchainforthevalueoftheoperatingprocedures,thisapproachisverycomprehensive,andtheuseofmulti-layeredmeans,thesignificanceofthisoperationistomakethesupermarkettoachievemorethevalueof.Atthesametime,ourcountrynowsupermarketchaininternalcontrolmanagementmethodsarenotinplace,therearemanyplacesneedtobeimproved,suchaspectsarereflectedinthescopeofapplication.Therefore,inordertorealizethedevelopmentofsupermarketchains,weneedtocontinuouslypromotetheinternalsystemofsupermarketchains,andconstantlyestablishandimprovetheenvironment.Inaddition,wemustcomprehensivelydeterminetheinventorymanagementmethodsandmanycontentsneedconstantattentionandimprovement.Thearticlestartsfromthecontentoftheinternalcontroloftheinternalcontroloftheinventorysupermarketchain,comprehensivelystudiesandanalyzesthesignificanceoftheinternalcontrolandmanagementofthesupermarket,andputsforwardsomeproblemstobesolvedintheinternalmanagementoftheinventorysupermarketchain.Keywords：supermarketchain;stock;internalcontrol目录摘要.......................................................................................................................................IAbstract....................................................................................................................................II第1章绪论............................................................................................................................1第1节研究意义................................................................................................................1第2节国内外研究现状....................................................................................................1第3节研究内容................................................................................................................2第4节研究方法................................................................................................................2第2章连锁超市存货内部控制概述..................................................................................3第1节连锁超市的概念....................................................................................................3第2节存货内部控制的基本涵义....................................................................................3第3节连锁超市存货内部控制的重要性......................................................................3第4节连锁超市存货内部控制的作用............................................................................4第3章连锁超市存货内部控制存在的问题........................................................................5第1节存货内部控制制度不完善.........................................................................
