1 摘要 食品行业作为我国传统民生产业，发展也越来越迅速，而随着大众对食品的需求的多样化和 对健康重视加深，保健食品行业也发展迅速。迅猛的发展也同样导致了保健品的乱象频发，2018 年出现了权健、无限极等事件，使国家对整个市场监管加强。企业要在严峻的环境中获得一席之 地，对存货的质量和安全关注尤其重要，所以企业需要加强存货的管理，避免出现食品安全问题 的同时，优化企业库存，提升企业竞争力。 本文主要采用文献研究法、实地调研法、案例分析法这三种研究方法。在阅读、分析和总结 大量相关文献的基础上，对比食品行业存货内部控制现状，对T保健食品公司进行了调查研究。 T公司是一家保健品生产制造的公司，在行业中有着良好的声誉，近年来保健品品种层出不穷， 产品更新换代的速度不断加快，T公司的生产规模也不断扩大，产品的种类和物料的需求也不断 增多。公司的存货数量和品种也剧烈增长，但是T公司对存货管理方面监管跟不上企业发展的 速度。存货管理方面混乱，造成了T公司的存货积压等一系列问题，需要加强和改进。结合COSO 内部控制框架体系，梳理了T保健食品公司的存货内部控制制度体系，分析其存在的具体问题。 发现T公司COSO五要素中的控制活动中的问题较为突出，所以针对其控制活动中的存货取得、 验收与入库方面的问题，存货仓储保管方面的问题，存货领用、发出和处置方面的问题这三大类 进行了具体分析，细化了内部控制流程，完善了相关内部控制制度，提出建立完整的供应商管理 制度、运用EOQ法科学制定采购量、引入ABC分类管理法提高存货管理水平、规范存货储存 环境及位置、规范存货的盘点制度、规范存货报废处置制度等一系列的建议措施。 本文着眼于T保健食品公司，根据T公司的具体情况进行了内部控制分析，建立并完善了T 公司的内部控制体系，针对其遇到的问题提出了行之有效的解决措施，为对T保健食品公司完 善存货内部控制措施提供参考建议。同时该内部控制案例分析研究框架可为其它同类型的保健食 品公司的存货内部控制研究提供参考。 关键词：T公司；存货；保健品食品行业；内部控制 T保健食品公司存货内部控制研究 I Abstract As a traditional livelihood industry in China, the food industry is developing more and more rapidly . With the diversification of people's demand for food and the deepening of their emphasis on health, the health food industry has encountered rapid development opportunities. Rapid development has led to frequent problems such as "Quanjian" and "Wuxianji", so the government has increased its focus. In order to gain a foothold in a tough environment, it is particularly important for enterprises to pay attention to the quality and safety of their stocks. Therefore, enterprises need to strengthen the management of their stocks to avoid food safety problems while optimizing their stocks, enhancing the competitiveness of enterprises. This paper mainly adopts three research methods: literature research, field research and case analysis. On the basis of reading, analyzing and summarizing a large number of relevant literature, the author compared the current situation of internal control of the inventory in the food industry and investigated T health food company. T company is a health care products manufacturing company, has a good reputation in the industry, in recent years, the variety of health care products emerge in an endless stream, the speed of product up grading is accelerating, the production scale of T company is also expanding, the types of products and material demand is also increasing. The company's inventory quantity and varieties also increased sharply, but T company's supervision on inventory management could not keep pace with the development of the company. The disordered inventory management has caused a series of problems such as overstock in T company, which need to be strengthened and improved. Combined with COSO internal control framework system, the inventory internal control system of T health food company was sorted out, and the specific problems were analyzed. Found problems in T company of the five elements of the COSO control activities are more outstanding, so its control activities in the inventory acquisition, acceptance and storage, inventory storage, inventory recipients, issued and disposal problems gives a detailed analysis of the three major categories, elaborated the internal control process, perfect the relevant internal control system, A series of Suggestions and measures are put forward, such as establishing a complete supplier management system, scientifically formulating the purchase quantity by using EOQ method, introducing ABC classified management method to improve the inventory management level, standardizing the inventory storage environment and location, standardizing the inventory inventory system, and standardizing the inventory scrap disposal system. Abstract II This paper focuses on T health food company, conducts internal control analysis according to the specific situation of T company, establishes and improves the internal control system of T company, proposes effective measures to solve the problems it meets, and provides reference suggestions for T health food company to improve the internal control measures of inventory. At the same time, the internal control case analysis and research framework can provide reference for other similar types of health food companies to study the internal control of inventory. Key words:：T company; Inventory; Health Care Industry; internal control T保健食品公司存货内部控制研究 1 目 录 导 论 ............................. 1 一、选题背景和研究意义... 1 二、 文献综述 ...................... 2 三、论文研究内容与研究方法 ......................... 5 第一章 相关概念及理论基础 ..................... 7 第一节 内部控制理论基础 ............ 7 一、控制论 ............................ 7 二、委托代理理论 ............... 7 三、权变理论 ........................ 8 第二节 内部控制框架 ................... 9 一、COSO内部控制框架... 9 二、我国内部控制理论框架 ............................. 9 三、其他内部控制理论框架 ............................. 9 第二章 T保健食品公司存货管理内部控制现状 ................... 11 第一节 T保健食品公司基本情况 ............................ 11 第二节 保健食品行业存货内部控制特点 .................. 12 一、保健食品行业特点 ..... 12 二、食品行业存货内部控制特点 ................... 12 第三节 T保健食品公司存货分析 .............................. 14 一、T保健食品公司存货财务指标分析....... 14 二、T保健食品公司存货构成........................ 15 第四节 基于COSO五要素的存货内部控制现状分析.............................. 18 一、存货内部控制环境现状 ........................... 18 二、存货风险评估 ............. 19 三、存货内部控制活动现状 ........................... 20 四、存货内部信息与沟通现状 ....................... 21 五、存货内部监督现状 ..... 22 第三章 T保健食品公司存货内部控制活动存在的问题.......... 23 目录 2 第一节 存货的取得、验收与入库环节问题............... 23 一、存货的取得环节 ......... 23 二、存货的验收、入库环节 ........................... 26 第二节 存货的仓储保管环节问题.............................. 27 一、存货的仓储环节问题. 27 二、存货的盘点环节问题. 29 第三节 存货的领用、发出和处置环节问题............... 30 一、存货的领用、发出环节问题 ................... 30 二、存货的处置环节问题. 32 第四章 T保健食品公司存货管理内部控制改进措施 ........... 33 第一节 存货的取得、验收与入库控制改进措施 ....... 33 一、细化存货的取得、验收与入库内部控制流程 .................... 33 二、建立完整的供应商管理制度 ................... 37 三、运用EOQ法科学制定采购量 ................ 38 第二节 存货的仓储保管控制改进措施 ...................... 41 一、细化存货仓储与保管内部控制流程 ...... 41 二、引入ABC分类管理法提高存货管理水平 .......................... 44 三、规范存货储存环境及位置 ....................... 46 四、规范存货的盘点制度. 48 第三节 存货的领用发出与处置控制改进措施 ........... 49 一、细化存货领用、发出与处置内部控制流程 ........................ 49 二、规范存货报废处置制度 ........................... 55 结 论 ........................... 56 一、本文研究结论 ............. 56 二、本文的贡献.................. 56 三、本文研究存在的不足. 56