摘要:内部控制是由一个企业的董事会、管理层和其它人员实现的过程，旨在为财务报告的可靠性、经营的效果和效率以及符合适用的法律和法规等目标提供合理保证。企业的兴衰成败在很大程度上取决于企业管理，而内部控制又是企业管理的中心环节。目前，由于诸多因素的影响，连锁超市的管理水平不容乐观。本文从连锁超市的现状出发，涉及连锁超市采购、存储、销售三大内控关键点，深刻理解其内部控制的内涵；重点对目前连锁超市内部控制存在的主要问题进行总结，并提出相应的对策。

关键词：  连锁超市 采购 仓储 销售 内部控制

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