肯德基内部控制中存在的问题及对策研究摘要:如今，企业的发展越来越离不开企业的内部控制。由于企业内部控制制度的不完善，企业破产和破产的例子很多。管理者要把握时代脉搏，深入思考肯德基内部控制存在的问题，使企业与时俱进，不被时代潮流淹没。由于肯德基内部控制概念的引入较晚，其管理上仍存在许多不足。本文简要阐述了肯德基内部控制的概念，并对肯德基内部控制管理中出现的一系列问题提出了解决办法。希望加强和改进肯德基内部控制，促进肯德基健康可持续发展。本文以肯德基的内部控制为研究对象，采用了一系列方法，并参考国内外有关内部控制的研究文献，对肯德基的内部控制进行了分析。首先阐述了内部控制的含义、内部控制的作用、内部控制的主要内容以及肯德基实施内部控制的意义、目标和原则。在介绍肯德基基本情况的基础上，指出了肯德基内部控制存在的不规范问题，并分析了其形成的原因。主要原因是治理结构不完善，员工对内部控制重视不够，组织机构和人员配备不合理，内部信息沟通不畅，未建立有效的绩效考核体系，内部审计未发挥应有的作用等等。关键词:肯德基内部控制问题对策管理ResearchonProblemsandCountermeasuresinKFCInternalControlAbstract:Nowadays,thedevelopmentofenterprisesismoreandmoreinseparablefromtheinternalcontrolofenterprises.Becauseoftheimperfectinternalcontrolsystemofenterprises,therearemanyexamplesofenterprisebankruptcyandbankruptcy.Managersshouldgraspthepulseofthetimes,thinkdeeplyabouttheproblemsofKFCinternalcontrol,sothatenterprisescankeeppacewiththetimesandnotbesubmergedbythetrendofthetimes.DuetothelateintroductionoftheconceptofKFCinternalcontrol,therearestillmanyshortcomingsinitsmanagement.ThispaperbrieflyexpoundstheconceptofKFCinternalcontrol,andputsforwardsolutionstoaseriesofproblemsinKFCinternalcontrolmanagement.ItishopedthatKFCinternalcontrolwillbestrengthenedandimprovedtopromotethehealthyandsustainabledevelopmentofKFC.ThispapertakesKFC'sinternalcontrolastheresearchobject,adoptsaseriesofmethods,andreferstothedomesticandforeignresearchliteratureoninternalcontrol,carriesontheanalysistoKFC'sinternalcontrol.Firstly,themeaningofinternalcontrol,theroleofinternalcontrol,themaincontentofinternalcontrolandthesignificance,objectivesandprinciplesofKFC'simplementationofinternalcontrolareelaborated.OnthebasisofintroducingthebasicsituationofKFC,thispaperpointsoutthenon-standardproblemsexistingintheinternalcontrolofKFC,andanalysesthereasonsforitsformation.Themainreasonsareimperfectgovernancestructure,insufficientattentionpaidbyemployeestointernalcontrol,unreasonableorganizationalstructureandstaffing,poorinternalinformationcommunication,failuretoestablishaneffectiveperformanceappraisalsystem,failureofinternalaudittoplayitsdueroleandsoon.keyword:KFCInternalControlProblemCountermeasureManagementI目录目录.........................................................................................1........................................................................................1........................................................................................1.....................................................................2........................................................................2....................................................................3.........................3.....................................................3.................3.........................................................4.....................................................4.........................................5..........
