随着经济的飞速发展以及市场开放程度的加大,人们的生活水平日益提高,为了满足人们越来越多的需求,顾客自我服务和出口处统一付款的超市应运而生。而超级市场近几年在中国的发展势头非常迅猛,已成为零售业的一个重要组成部分。某超市作为中小超市的典型代表,在满足人们日益增多的消费需求的同时暴露出的各种各样的问题也越来越多,越来越明显。而这些问题的根源在于某超市没有一套科学合理的内部控制制度去保证超市的各项工作,各个环节的正常合理的运行。 With the rapid economic development and opening up of the market, people’s living standards are increasing day by day. In order to meet the increasing demands of the people, supermarkets with customer self-service and unified payment at the exit point have emerged. However, the rapid development of supermarkets in China in recent years has become an important part of the retail industry. As a typical representative of small and medium-sized supermarkets, more and more obvious and various problems have been exposed while meeting the increasing consumer demand. The root of these problems lies in a supermarket does not have a scientific and reasonable system of internal control to ensure that the supermarkets work, all aspects of the normal and reasonable operation.