沃尔玛中国公司内部控制问题研究.doc

沃尔玛中国公司内部控制问题研究 摘 要：不断加快的全球化进程，使越来越多的企业重视跨国经营。国民物质生活质量的提高，让超市、百货商店等零售业迅速发展起来。激烈的市场竞争里，企业不仅要随时应对突发的经营漏洞，还要面对很多不确定的风险因素。因此，高效的内部控制管理成了所有企业不可缺少的环节。 本文在内控理论和五要素基础上，以沃尔玛中国公司为例，通过它存在的问题和现象，对其内部控制管理做了分析。首先是为什么沃尔玛作为跨国零售企业在中国发展可以如此稳健？沃尔玛公司制定的综合工时制受到大量基层员工的不满引起罢工，其背后的原因又是什么；严重的短期导向问题导致员工人心惶惶，归一性不足；频繁地调换中国区管理者，怎样才可以更好管理中国市场等问题。通过研究得出以下结论：沃尔玛内部环境良好，人员本土化和迎合中国消费习惯的经营是沃尔玛发展顺利的关键；然而企业信息传递和内部监督存在缺陷导致了管理者与员工之间在工时安排上的矛盾；其次企业内部控制活动政策不完善，没有全面的员工绩效考评等是员工短期导向问题产生的主要原因；最后一点沃尔玛风险意识比较淡薄，很多方面考虑不足，需要管理者提高管理能力。对此本文提出了以下五点对策建议：一是加大企业文化对基层的影响，保持良好的内部环境；二是制定并实施全面的绩效考核；三要建立一种合适的雇佣关系；四管理者应当理解文化差异并相互学习；五要拓宽企业内部信息沟通的渠道。 关键词：内部控制；沃尔玛；内控五要素 Research on Wal-Marts Internal Control in China Abstract: With the accelerating process of globalization, more and more enterprises attach importance to transnational operation. With the improvement of the national material life quality, retail businesses such as supermarkets and department stores have developed rapidly. In the fierce market competition, enterprises not only have to deal with unexpected operating loopholes at any time, but also face many uncertain risk factors. Therefore, efficient internal control management has become an indispensable part of all enterprises On the basis of internal control theory and five elements, this paper takes Wal-Mart China Company as an example to analyze its internal control management through its existing problems and phenomena. First of all, why can Wal-Mart develop so steadily in China as a multinational retail enterprise? What are the reasons behind the strike caused by the dissatisfaction of a large number of grass-roots employees in Wal-Marts comprehensive working hours system? Severe short-term orientation problems lead to staff panic and lack of standardization. How can we better manage the Chinese market by frequently changing the CEO of China? Through the research, the following conclusions are drawn: Wal-Marts internal environment is good, the localization of personnel and the operation of catering to Chine