摘要
改革開放20多年來，內(nèi)部審計(jì)得到廣泛認(rèn)同。隨著社會經(jīng)濟(jì)發(fā)展的不斷深入，企業(yè)內(nèi)部審計(jì)在現(xiàn)代民營企業(yè)管理中，顯得越來越重要，也是現(xiàn)代企業(yè)科學(xué)管理的重要手段。所以加強(qiáng)和完善民營企業(yè)內(nèi)部經(jīng)濟(jì)監(jiān)督機(jī)制和控制制度，有利于提高企業(yè)的經(jīng)濟(jì)效益。
對瓊海金芙蓉度假村來說，近幾年周邊新興度假村較多，形成了比較大的競爭壓力，而近幾年因中煙集團(tuán)內(nèi)部各部門協(xié)調(diào)的關(guān)系，所以沒有及時(shí)的對瓊海金芙蓉度假村進(jìn)行審計(jì)，所以積壓了一些問題，比如存貨方面的庫存管理不到位，庫存管理混亂和固定資產(chǎn)核算中的設(shè)備購置問題等，本文針對這些問題進(jìn)行了分析，并提出解決方案，在審計(jì)底稿中形成明確的審計(jì)意見幫助企業(yè)改進(jìn)自身的問題。使企業(yè)更好的運(yùn)營。

關(guān)鍵詞 內(nèi)部審計(jì) 存貨控制 預(yù)算控制 審計(jì)底稿

Abstract

Since reform and opening-up over the past 20 years, the internal audit are widely accepted. With the deepening of China's social and economic development, the internal audit of enterprise in modern private enterprise management is becoming more and more important and also the leading means of scientific management in modern enterprise management. So strengthening and perfecting private enterprise internal control and supervision mechanism of economic system result in improving the economic efficiency of enterprises.
As for qionghai gold lotus resort, in recent years, many emerging resorts around reforms the big pressure of competition, and because of ZhongYan internal departments coordinate relationship, stuffs have no time to audit qionghai gold lotus resort, and some problems backlog, such as less attention to inventory management,inventory management being out of order and accounting problems in the purchase of fixed assets, these problems are analyzed in this paper, and some solutions were put forward in auditing, the manuscript of clear audit opinion are formed to help enterprises to improve their problems and to operare the enterprise better.
Key words: Internal audit Inventory control
Budget control Audit manuscript