从笔者近年来对小型中外合资工业企业的审计情况看，相当部分企业在材料管理及核算上存在着诸多问题。一是大部分企业未建立材料内部管理制度，一些企业虽然建立，也未能严格执行，出现了大量的材料采购无计划，采购发票未经审核就给予报销，材料入库未验质、验量、验价，长期 From the author’s audit of small-scale Sino-foreign joint ventures in recent years, a considerable number of companies have problems in material management and accounting. First, most companies have not established an internal material management system. Although some enterprises have not been established, they have not been strictly enforced. There has been a large number of material purchases and no plans. Purchase invoices have been reimbursed without auditing, and materials have not been inspected and tested. , price verification, long-term