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| 重庆涪陵榨菜公司内部控制存在的问题与对策 摘要 近年来，随着中国城市化、工业化进程的加快，人口进一步向城镇集中，在国家刺激消费的政策下，居民消费能力进一步释放，榨菜产业目前已形成了原材料粗加工商或个体、规模化生产企业并存的消费竞争形势。在这样的市场状况下，榨菜公司应当要懂得抓住发展的机遇并且面对激烈的竞争市场，我们应该不断发展自身优势，在竞争中脱颖而出。然而我们应该明白，一个企业可持续发展的关键在于是否拥有良好的内部控制制度。本文通过讲述内部控制的相关概念，以重庆涪陵榨菜公司为例，了解企业内部控制的制度，研究企业内部控制制度存在的问题并结合相关的知识理论进行分析，针对问题采取相应的解决方法和措施。本文的目的则是通过研究、分析并加强重庆涪陵榨菜公司对内部控制制度的管理，为其他榨菜公司提供参考。 ABSTRACT In recent years, with the acceleration of urbanization and industrialization in China, the population is further concentrated in cities and towns. Under the national policy of stimulating consumption,the consumption power of residents is further released. At present, the pickled mustard industry has formed a consumption competition situation in which raw material rough processors, individuals and large-scale production enterprises coexist. In such a market situation,Zhacai company should knowhow to seize the opportunity of development and face the fierce competition in the market, we should continue to develop their own advantages, stand out in the competition. However, we should understand that the key to the sustainable development of an enterprise lies in whether it has a good internal control system. In this paper, by describing the relevant concepts of internal control,taking Chongqing Fuling Zhacai Company as an example,to understand the enterprise internal control system,research the problems existing in the enterprise internal control system and combined with the relevant knowledge and theory for analysis, in view of the problem to take the corresponding solutions and measures. The purpose of this paper is to study,analyze and strengthen Chongqing Fuling Zhacai Company on the management of internal control system, for other Zhacai companies to provide reference. KEYWORDS internal controls；research；management earch；management 目 录 1前 言 1一、内部控制的基本理论 1（一）内部控制的定义 1（二）内部控制体系框架 11.内部环境 22.风险评估 23.控制活动 24.信息与沟通 25.内部监督 3二、重庆涪陵榨菜公司内部控制评价的现状 3（一）重庆涪陵榨菜公司的简介 3（二）重庆涪陵榨菜公司的内部控制制度 31.公司内部控制的要素 52.公司内部控制制度的执行情况 5三、重庆涪陵榨菜公司内部控制存在的问题 5（一）经营波动的内部控制问题 6（二）食品安全危机的内部控制问题 6（三）新建投资的内部控制问题 7（四）并购整合的内部控制问题 7四、完善重庆涪陵榨菜公司内部控制评价的应对策略 7（一）加强经营原料的管控 7（二）树立食品安全管理的标杆 8（三）加强销售力度并开拓海外市场 8（四）注重扬长避短并发挥协同作用 9五、总结 10参考文献 |
