浅议中小企业存货内部控制制度_精品.doc

中 文 摘 要 现阶段我国中小企业经济发展迅速，成为中国经济发展不可忽视的主要支柱之一。存货在资产占用比重过大一直是中小企业管理工作中一项十分重大的问题，为了保证存货的安全完整,提高存货运营效率,防止存货业务中的各种差错,及时发现并纠正存货业务中的各种问题,加强企业成本控制，实施低成本战略，促进企业生产经营持续稳步发展，对存货进行科学合理的内部控制显得尤为重要。对存货进行控制，首先要建立健全企业存货的内部控制制度，其次是加强存货各个环节的内部会计控制，另外还应加强企业文化建设，增强全员存货内部控制意识，从根本上和思想上强化存货等资产的内部控制。合信木制品Abstract The present stage our country small and medium-sized enterprise economy development is rapid, become China's economic development can not be ignored one of main pillar. Inventory assets take in too large a proportion is small and medium enterprise management work in a very major problem, in order to ensure the safety stock inventory integrity, improve operational efficiency, prevent all kinds of errors in inventory business inventory business, discover in time and correct all kinds of problems, strengthen enterprise cost control, the implementation of low cost strategy, promote enterpriseproduction continued to develop steadily, the inventory of scientific and reasonable internal control is particularly important. On the inventory control, we must first establish a sound internal control system of enterprise inventory, followed by strengthening the inventory in all aspects of the internalaccounting control, also should strengthen the enterprise culture construction, increase complete a consciousness of internal control inventory,fundamentally and thought on strengthening internal control of inventoryassets. ln this paper a letter wood products company as an example, try to current our country small and medium enterprises in the internal control of inventorysystem research, analyzed the existing problems, and gives thecorresponding solution measures. Key words：small and medium-sized enterprise; inventory; internal control 目录 中 文 摘 要 I 英 文 摘 要 II 1. 存货内部控制概述 1 1.1. 存货的功能及存货控制 1 1.1.1.存货功能 1 1.1.2.存货控制 2 1.2. 存货内部控制相关理论 3 1.2.1存货内部控制的含义 3 1.2.2.存货内部控制的内容 3 2. 中小企业存货内部控制的问题分析-合信木制品公司为例 4 2.1. 存货内部控制现状- 4 2.1.1.公司概括 4 2.1.2存货内部控制状况 4 2.2 合信木制品公司内部存在问题和分析 5 2.2.1存货内部控制环境方面 5 2.2.2存货流转方