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从上世纪90年代初超市业态进入我国至今,连锁超市业发展迅速,但与外资连锁超市相比,本土的连锁超市尚处在成长阶段,尤其是中小型连锁超市,在—个城市或几个城市有多个网点,但门店总体数量不多,销售规模不大。在超市管理经验及技术方面有所欠缺,处于学习、摸索阶段,管理上流程、制度不健全,风险管控能力不足,容易出现各方面经营管理问题。连锁超市内控管理,是影响中小型连锁企业由单体向连锁、单一向多元发展的重要因素,完善企业内控,有助于企业持续、稳定和快速的发展。本文通过对中小型连锁超市企业内控现状和存在的风险分析,对内部控制建设提出优化对策。
From the early 90s of last century into the form of supermarkets in China so far, the rapid development of the chain supermarket industry, but compared with foreign supermarket chains, local supermarket chains are still in the growth stage, especially small and medium-sized supermarket chains in a city or a few The city has multiple outlets, but the overall number of stores is small, the sales scale is not large. In the supermarket management experience and technology there is a lack of learning, exploration stage, the management process, the system is not perfect, lack of risk control capabilities, prone to all aspects of management issues. Chain supermarket internal control management is an important factor that affects small and medium-sized chain enterprises from single to chain and single direction to multiple development, and perfecting the internal control of the enterprise, contributing to the sustained, stable and rapid development of the enterprise. This article analyzes the current situation and existing risks of the internal control of small and medium-sized supermarket chains, and puts forward the optimized countermeasures to the internal control construction.