中小企业存货账实不符的成因危害与对策毕业.docVIP

毕 业 设 计（论 文） 中小企业存货账实不符的成因、 危害及对策 系　 别 人文与管理学院 专业名称 学生姓名 学　 号 指导教师姓名、职称 完成日期 2014 年 05 月 22日 中小企业存货账实不符的成因、危害及对策 摘要 在我国的经济发展中，中小企业做出了巨大的贡献，他们规模小，数量多，是国民经济的重要组成部分，将中小企业与大型企业比较，中小企业在技术创新方面具有数量多、效率高、周期短、成本低等优势，然而由于中小企业规模小，在财务管理方面存在着很大的漏洞，特别是在存货管理中，经常出现账实不符的现象，由于存货是资产负债表中的重要项目，同时在资产中占有较大的比重，所以存货数据是否真实准确关系到会计信息的质量，关系到广大债权人和投资者的切身利益，因此，应加强企业存货的管理，切实做到账实相符，账账相符。本文从中小企业存货管理的现状出发，深入分析了中小企业存货账实不符的成因，造成的危害，以及应对的方法。 关键词：中小企业存货，账实不符，成因，危害，对策 论文类型：应用型 The?cause,harm?and?counter?measure?of?the?small?and?medium-sized?enterprise?inventory?accounts?inconsistent。 Abstract In?the?development?of?our?countrys?economy,?small?and?medium-sized?enterprises?made?great?contributions.?Their?size?is?small?but?the?number?of?them?is?large,?playing?an?important?role?in?national?economy.Compared?with?large?enterprises,?small?and?medium-sized?enterprises?have?the?advantages?like??large?quantity,?high?efficiency,?short?cycle,?and?low?cost?in?technology?innovation.?However,?due?to?the?scale?of?small?and?medium-sized?enterprise?is?small,?there?are?a?lot?of?loopholes?in?financial?management,?especially?in?the?inventory?management,?often?appear?the?phenomenon?of?accounts?disagreeing?with?physical?inventory.?Because?the?inventory?is?an?important?project?in?the?balance?sheet,?and?occupies?a?large?proportion?in?the?assets,whether?the?inventory?data?is?truthful?and?accurate?related?to?the?quality?of?accounting?information,?related?to?the?vital?interests?of?creditors?and?investors.?Therefore,the?enterprise?inventory?management?should?be?strengthen,?cogent?accomplish?accounts?match?real,match?each?other?accounts.This?article?embarks?from?the?current?situation?of?small?enterprises?inventory?management,?in-depth?analysis?of?the?cause?of?the?small?and?medium-sized?enterprise?inventory?accounts?inconsistent,?the?damage,?as?well?as?the?method?to?deal?with. Keywords:?small?and?medium-sized?enterprise?inventory,?accounts?inconsistent,?cause,harm and countermeasu