出版企业存货管理中存在的问题及对策研究

On Solution to Problems in Inventory Management of Publishing Enterprise

出版企业是我国实施文化大繁荣战略的重要主体.我国的出版企业从2009年转企改制以来,其外部经营环境和内部经营方式都发生了巨大的变化.通过对出版企业的重要资产——存货的现状进行研究,发现其存在核算方式欠妥、受政策影响较大、管理粗放以及部分销售脱离控制等问题.经过进一步的分析,依据效益经济理论提出了加强内部管理制度建设、优化存货核算方式、建立科学的预警机制和创新管理模式等对策建议,以期为出版企业加强存货管理提供有益的参考.

Publishing enterprise plays an important role in the process to enable socialist culture to flourish.In 2009,publishing enterprises in China began the process of transformation from public service units into modern enterprises.Hence,the external business environment and internal working mode of the publishing enterprises have greatly changed.This paper studied one of the important property,inventory of the publishing enterprise,and finds the problems as improper accounting mode,over dependency on state policy,rough management and uncontrolled sale.In order to supply useful references to strength the inventory management,suggestion has been given in this paper of strengthening the internal management and system construction,optimizing the accounting mode,building alarm system and innovating the internal management mode,by further analysis based on the theory of economic effect.