企业存货风险识别及应对措施研究

Risk identification and response measures on the inventory management

存货是企业经营活动中的必需品,也是审计中的重要风险点。针对存货的特点,通过定量方法分析存货风险发生的可能性和潜在影响,从而确定存货在管理过程中的3个重大风险点,分别是存货内控风险、存货损耗性风险、存货流动性风险。在此研究基础上,对存货内控风险、存货损耗性风险、存货流动性风险给出了应对建议。

Inventory is a necessity in the enterprise operation, and also is an important risk points in audit. According to the characteristics of the inventory, the quantitative method is used to analyze the possibility and potential impact of inventory risks. By this method, three important risk points in the management process of inventory were confirmed. They are inventory control risk, inventory loss risk and inventory liquidity risk. Based on the research, some response measures of the above three important risk points were given.