摘要:內部控制制度自產生以來，就倍受理論界和實務界的關注。存貨是企業流動性較強的資產之一，不斷完善存貨內部控制制度對于企業實現經營目標、貫徹經營方針和決策、保證財務收支合法、提高企業資本的獲利能力、維護流動資產安全與完整具有積極的意義。

　　　基于這種背景，本文試圖梳理國內外最新研究成果，并結合大眾一汽發動機（大連）有限公司存貨內部控制的實踐，對企業存貨內部控制的理論及其應用做較為系統、深入的研究。

　　　本文首先綜述內部控制及存貨內部控制的相關理論，然后結合調研取得的資料系統的分析存貨內部控制的流程，筆者發現該公司的存貨內部控制在風險管理方面存在問題。最后對大眾一汽發動機（大連）有限公司存貨內部控制提出改進建議。

關鍵詞：存貨；內部控制；風險管理

Abstract:Since the internal control mode comes into being, it has attracted the attention of people. Inventories are one of the assets which are high mobility of business, it has positive significance that constantly improve the internal control system for companies to achieve operational objectives, and implementing the management policy and decision-making to ensure that legitimate financial income and expenditure, improving the profitability of corporate capital, maintaining security and integrity of current assets.

　　　Based on above background, the thesis tries to introduce the recent foreign production with the information of Volkswagen FAW Engine (dalian) Co., Ltd , and make a systemic and signification research on the inventory internal control from the aspect of the risk-oriented.

　　　Firstly, the thesis talks about the present theory of research on internal control of inventory. Then, the author discusses the design of the inventory internal control with the information of the company, including the inventory business process. The author found that there has risk-management issues on this company. Finally, the author makes recommendations to improve the internal control of inventories.

Key words: Internal Control ；Inventory ；Risk management