基于存货审计的学校存货管理思路

Education Institutions' Inventory Management Ideas Based on Inventory Audit

当前,学校对存货的管理不够重视,其表现是多头管理,存货明细分类不规范,核算不健全,价值仅占资产总价值较小的比例,存货盘点制度执行不严等方面,再加上随购随用部分可以直接列支,因而管理上容易出现问题。学校管理层必须对物品的订购、储存等做有计划的安排与管理,建立健全内部控制制度,避免因存货管理不当,给单位带来损失。在规范的操作体系下,应适时引进ERP等先进的信息化管理模式,这样将极大地实现学校人、财、物、购、用、存全方位科学高效集中管理,最大限度地堵塞漏洞,降低存货库存,使存货管理更上一个新台阶。

Education institutions now pay less attention on the inventory management in terms of repetitive management, irregular classifi- cation of inventory detail, incomplete accounting, and the small value proportion to the total asset value, slack enforcement of the stock taking system, in addition, worsened by the direct disbursement of daily expenditures, usually causing management problems. The adminis- trators of education institutions must plan the purchase and stock arrangement, establish a complete internal control system, and avoid the loss from poor inventory management. To improve the inventory management, the education institutions, under a normalized operating sys- tem, should introduce advanced information management modes such as ERP in time to realize aU-dimensional, effective and centralized management in terms of personnel, properties, objects, purchase, utilization and stock; stop the leak with maximum efforts; and reduce the inventory.