Study On The Question Of Internal Control In Retail Enterprise

The perfect effective internal control is regards as one kind solves many latent question efficacious devices. In recent years, along with the global economic integration's unceasing development, has brought the opportunity for our country Retail enterprise, also has brought the challenge. The market competition is day by day intense, the customer demand is fast changing. The Retail enterprise must establish to external environment's good compatibility to the internal effective coordinated foundation, to optimize the operation flow, to reduce the cost, to obtain the competitive advantage, the Retail enterprise establishes and strengthens the internal control to become the enterprise management and the development guarantee.This article first carries on the review to the internal control theory in the domestic and foreign development's history and the achievement, then unifies the Retail enterprise to manage the characteristic as well as the management practice, proposes the COSO model according to the COSO committee and "Business risk Management -Overall Frame" (i.e. ERM), constructs one to conform to our country Retail enterprise actual situation internal control system omni-directionally. The hope can establish, the execution and the appraisal internal control system's practice for our country Retail enterprise provides some mentalities and the advisory opinion.This article is divided five chapters. The first chapter is the introductory remarks, proposed that the selected topic background and the significance, the domestic and foreign literature summarize, the research method and this article innovate and so on. The second chapter was the internal control theory summarizes, reviewed the internal control theory in the domestic and foreign development different historical stage, analyzed the internal control theory thoroughly the production, the development reason and to raises the business management level the important meaning and to the COSO overall frame goal, the essential factor, the function and the limitation has conducted the research. The third chapter is the Retail enterprise manages the characteristic and to the internal control influence, elaborated in detail retail trade's definition, the domestic and foreign Retail enterprise internal control's characteristic, take Wal-Mart as a case, carries on the analysis appraisal using the COSO model to its physical distribution internal control system. The fourth chapter take the Silver Plaza group co.,ltd as the object of study, has analyzed its internal control present situation, points out its internal control existence the question. Manages the characteristic and the experience according to the Retail enterprise, unifies the COSO model five essential factors, has carried on the system design to its internal control system, has constructed the Retail enterprise internal control two big systems: Monetary fund internal control system and commodity turnover internal control system. Elaborated the Retail enterprise essential service internal control system in detail. The fifth rules based on the above analytical study, put forward several proposals to the Silver Plaza group co.,ltd internal control's optimization.After reform and open policy, our country Retail enterprise undergoes near ten year development, had already made the remarkable progress. But along with overseas retail sales giant's entry, the domestic large-scale Retail enterprise 's unceasing expansion, retail trade's competition day by day is also intense. The management does not arrive, particularly the internal control confusion, already became restricts the stumbling obstacle which our country Retail enterprise develops. This article makes every effort the method which and actual unifies through the theory, unifies our country Retail enterprise 's characteristic, provides a set of practical and feasible internal control system for the business management level, the enterprise can obtain the considerable development unceasingly in order.