制造业企业存货内部控制常见问题及改进建议

On Common Problems and Suggestions for Improvement of Inventory Control in Manufacturing Enterprises

存货是企业的流动资产,是能够创造和提升价值的重要物资。针对一些制造业企业存货内部控制存在的常见问题,提出存货内部控制的改进建议,保证存货资产的安全完整,以有效降低存货成本和风险,确保会计信息真实可靠。

Inventories are an enterprise＇ s current assets and important materials which can create and enhance val- ue. Aiming at common problems of inventory internal control of many manufacturing industry enterprises, this paper puts forward corresponding recommendations for improvement, which can help ensure the safety and integrity of the inventory assets, effectively reduce the inventory cost and risk, and make sure that the accounting information is true and reliable.