浅谈基于风险导向的存货内部控制  

Brief Analysis of Risk-Based Internal Control of Inventry

作　　者：潘纯[1] 

机构地区：[1]长江工程职业技术学院,武汉430212

出　　处：《长江工程职业技术学院学报》2012年第2期76-77,80,共3页Journal of Changjiang Institute of Technology

摘　　要：近年来,我国整体经济实力不断增强,我国在国际经济领域的影响力也逐步提升,但是会计舞弊案件频发。我国企业要想在国际舞台上生存,必须提高自身的风险管理水平,从企业内外部面临的风险出发,完善企业内部控制制度,从而降低企业面临风险时所遭受的损失。In recent years, China＇s overall economic strength has increased. The influence of our country in the international economic areas has also been promoted step by step. But cases of accounting fraud are frequent. If our enterprises want to live on the international stage, they mustimprove their risk management. On the basis of the risks enterprises are faced with inside and outside, the internal control system should be perfected so that losses enterprises suffer can be reduced when they are faced with risks.

关 键 词：存货 内部控制 风险管理 业务流程 

分 类 号：F253[经济管理—国民经济] F275