浅谈中小企业库存商品的内部控制设计和执行

Design and Implementation of Internal Control over Middle and Small-Sized Business Inventories

库存商品作为企业流动资产的重要组成部分,具有变现能力强和流通性强的特点。本文从内部控制的角度出发,讨论库存商品的内部控制设计及执行以上控制程序需要注意和解决的事项。库存商品具有可变现价值大等特征,库存商品的流通复杂性决定了其内部控制的诸多难题。为了克服当前内部控制中存在的一些缺陷,必须改进措施以及执行这些内部控制所需要采取的保障方案。

As an important part of business liquid assets, merchandise inventory features good cashability and liquidity and its value is of great significance especially in commodity circulation industry. From the perspec-tive o{ internal control, this paper discusses its internal control design and the solutions to the problems in putting the design into practice.