我国服装行业库存商品内部控制问题研究摘要库存商品控制是企业内部控制的核心部分。在我国服装企业中，企业的资金现状变现方式往往体现在库存商品方面，因此良好的内部控制对企业经营管理有着重要意义。在当今我国服装行业竞争激烈的现状中，如何不断优化企业库存商品内部控制体系，是服装零售企业拥有持续健康稳定发展的关键问题。综上所述，本文首先通过整理和总结相关库存商品内部控制方面的文献及基础理论，并通过实地调查、重点访谈等相关服装企业库存商品内部控制现状，总结归纳我国服装企业在库存商品内部控制方面所面临的诸多问题；其次，按照库存商品内部控制五要素理论，对我国服装企业库存商品内部控制存在的问题做全面分析分析。最后，通过分析服装企业库存商品内部控制的现存问题，并在此基础上进一步探讨服装企业库存商品内部控制的对策，以回应现实需求，解决实践难题。从而为服装企业更好地进行库存商品内部控制做出贡献。关键词：服装企业，内部控制，库存商品，问题分析，对策建议AbstractInventorycommoditycontrolisacorepartofthecompany'sinternalcontrol.InChina'sgarmententerprises,thecurrentsituationofcapitalizationofenterprisesisoftenreflectedintheinventoryofgoods,sogoodinternalcontrolisofgreatsignificancetobusinessmanagement.Intoday'sfiercecompetitioninChina'sgarmentindustry,howtocontinuouslyoptimizetheinternalcontrolsystemofenterpriseinventorygoodsisakeyissueforgarmentretailenterprisestohavesustained,healthyandstabledevelopment.Insummary,thispaperfirstlysortsoutandsummarizestheliteratureandbasictheoriesrelatedtotheinternalcontrolofinventorygoods,andthroughthefieldinvestigation,keyinterviewsandotherrelatedinternalcontrolstatusofapparelenterprises,summarizesandsummarizestheinternalcontrolofChina'sgarmententerprisesininventorygoods.Manyproblemsfacedbytheparties;Secondly,accordingtothefive-elementtheoryofinternalcontrolofinventorygoods,acomprehensiveanalysisandanalysisoftheproblemsexistingintheinternalcontrolofinventorygoodsofChina'sgarmententerprises.Finally,throughanalyzingtheexistingproblemsoftheinternalcontroloftheinventoryofclothingenterprises,andonthisbasis,furtherexplorethecountermeasuresoftheinternalcontroloftheinventoryoftheclothingenterprises,inordertorespondtotheactualneedsandsolvethepracticalproblems.Therebycontributingtothegarmentcompany'sbetterinternalcontrolofinventorygoods.Keywords：Clothingenterprise，internalcontrol，inventorygoods，problemanalysis;，countermeasuressuggestions目录1引言...............................................................................................................................................11.1研究背景及意义................................................................................................................11.2文献综述.............................................................................................................................11.3研究内容与研究方法.......................................................................................................11.3.1研究内容....................................................................................................11.3.2研究方法....................................................................................................22库存商品内部控制基础理论综述............................................................22.1COSO内部控制框架概述...................................................................................22.3库存商品内部控制的一般要求..........................................................
