摘  要:在企業(yè)會(huì)計(jì)中內(nèi)部控制擁有一個(gè)相當(dāng)重要的地位，合理有效的內(nèi)部控制是企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)的有力保證，而落后的內(nèi)部控制將成為企業(yè)進(jìn)步的障礙。我們可以看出，企業(yè)要在激烈的市場(chǎng)競(jìng)爭(zhēng)中立于不敗之地，完善的內(nèi)部控制是必要條件之一。在現(xiàn)在激烈的市場(chǎng)競(jìng)爭(zhēng)環(huán)境下，許多大型公司的內(nèi)部控制問題非常突出，進(jìn)而影響了這些企業(yè)的經(jīng)濟(jì)效益，阻礙了企業(yè)的發(fā)展，甚至使企業(yè)落得被收購(gòu)的結(jié)局。因此做好企業(yè)內(nèi)部控制管理具有重要的意義，是企業(yè)實(shí)現(xiàn)可持續(xù)發(fā)展的有效途徑。

　　本文通過(guò)對(duì)內(nèi)部控制理論的介紹，分別對(duì)構(gòu)成沃爾瑪集團(tuán)內(nèi)部控制的五大要素方面的現(xiàn)狀進(jìn)行了詳細(xì)的剖析，指出了其存在的問題，并結(jié)合沃爾瑪集團(tuán)內(nèi)部控制的特點(diǎn)提出了解決的措施。

關(guān)鍵詞：內(nèi)部控制 沃爾瑪 零售業(yè)

ABSTRACT: Internal control has a very important position in the enterprise accounting, the reasonable and effective internal control is a powerful guarantee for enterprise production and business operation activities, and poor internal control will become an obstacle to the enterprise progress. we can see that if enterprises want to win in the fierce market competition, perfect the internal control is one of the necessary conditions. Now in the fierce market competition environment, many large company's internal control problem is very outstanding, thus affecting the economic benefits of the enterprise , hindered the development of enterprises, and even make the enterprise end of being acquired. Therefore do a good enterprise internal control management has the vital significance, is effective way to realize the sustainable development of enterprises.

      This article through introduction of the internal control theory to analysis present situation of Wal-mart’s internal control five elements. points out its existing problems, and combining the characteristics of the Wal-mart group internal control to put forward the measures . 

Keyword: Internal Control ；Wal-mart ；Retail