摘要:內部控制是由一個企業的董事會、管理層和其它人員實現的過程，旨在為財務報告的可靠性、經營的效果和效率以及符合適用的法律和法規等目標提供合理保證。企業的興衰成敗在很大程度上取決于企業管理，而內部控制又是企業管理的中心環節。目前，由于諸多因素的影響，連鎖超市的管理水平不容樂觀。本文從連鎖超市的現狀出發，涉及連鎖超市采購、存儲、銷售三大內控關鍵點，深刻理解其內部控制的內涵；重點對目前連鎖超市內部控制存在的主要問題進行總結，并提出相應的對策。

關鍵詞：  連鎖超市 采購 倉儲 銷售 內部控制

Abstract:Internal control is a corporate board of directors, management and other personnel to achieve the process.Aimed at the reliability of financial reporting and management's effectiveness and efficiency and in accordance with applicable laws and regulations to provide reasonable assurance that such goals.Business success or failure depends largely on the business management and internal control is the key link in enterprise management. At present, due to many factors, supermarket chain management is not optimistic. In this paper, the status quo of supermarket chains, supermarket chains involved in the procurement, storage, sale of three key points of internal control, a deep understanding of the meaning of its internal control; focus on the current internal control supermarket chains to summarize the main problems and proposed countermeasures.

Key Words：Supermarket Chains  Purchase  Warehousing  Sale   Internal Control