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dc.contributor.advisor薛祖云
dc.contributor.author俞婷
dc.date.accessioned2016-01-13T03:12:53Z
dc.date.available2016-01-13T03:12:53Z
dc.date.issued2013-09-30 16:56:36.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/75816
dc.description.abstract纵观全球,内部控制历来备受关注,COSO基本框架的提出使内部控制成为企业治理的核心内容。企业通过有效的内部整合去适应时代大潮的洗礼和历练,在危机中探寻机会,在转机中寻求发展。现金流管理理论萌芽于经济学大师的“货币需求的动机”。现金流管理的目的是对企业的现金流加以优化,企业的现金流量决定企业的价值创造、决定企业的流动性、反映企业的盈利质量、反映企业的风险状况。以往的研究基本以单纯分析存货内部控制或存货现金流管理,很少将两者结合探讨的。本文研究分析基于现金流的存货内部控制管理,将存货现金流管理融入内部控制中,通过现金流的视角全面分析存货内部控制管理。现金流管理是存货内部控制的基础,存货内部控制需要...
dc.description.abstractMost company pays more attention on internal control. With the proposition of COSO basic framework, the internal control becomes the core content of corporate governance. Through effective internal integration, company can adapt the changes of the times, find opportunities in crisis, and seek for development in turning point. The theory of cash flow management was generated at the economics master...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=38190&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=42086
dc.subject内部控制
dc.subject现金流
dc.subject存货
dc.subjectinternal control
dc.subjectcash flow
dc.subjectinventory
dc.title基于现金流的存货内部控制管理
dc.title.alternativeInternal Management Control Inventory Based on Cash Flow
dc.typethesis
dc.date.replied2013-05-25
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院会计系_会计硕士
dc.description.note学号:X2009157125


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