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伴随着我国经济的飞速发展,内部控制在企业内部的关注度逐渐升温,已经成为现代企业管理的核心内容。随着企业经营规模的不断扩大,企业的经济活动频繁发生,内部控制制度的建设逐渐趋于完善。在制造业企业中,存货是保证其正常运转的基石。但是,存货的种类繁多、类型复杂,不仅增加了存货业务的工作量,更增加了企业对存货的管理难度。而企业的存货周转率又直接关系到企业的资产与效益。因此,研究企业存货内部控制问题,对于促进企业的发展有着积极的作用。本文将就我国企业存货内部控制中存在的问题进行研究,并找出有针对性的策略。
With the rapid development of economy in our country, the internal control of internal control is getting more and more attention in the enterprise, which has become the core of modern enterprise management. With the continuous expansion of the business scale, the frequent economic activities of enterprises and the gradual improvement of the internal control system. In manufacturing enterprises, inventory is the cornerstone of its normal operation. However, the variety of inventory, the type of complex, not only increased the workload of the inventory business, but also increased the difficulty of inventory management. The turnover of enterprises and inventory is directly related to the assets and benefits of enterprises. Therefore, studying the internal control of inventory of enterprises has a positive effect on promoting the development of enterprises. This article will study the problems existing in the internal control of the inventory of enterprises in our country and find the targeted strategies.