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随着市场经济的快速发展,人们的生活方式有了很大的转变,人们的生活节奏、资讯、物流比以前更快。人们对生活的要求越来越高,加上现代经济全球化的背景下,企业之间的竞争性越来越强。在市场定价方面已受到了竞争企业的影响下,企业要取得最大的经济效益,除了在质量、服务等方面下功夫外,必须在成本控制方面想办法,而成本控制中,材料成本的比重在现代机械化程度高的企业中相对比较高,所以存货的内部控制管理就显得尤为重要。本文对企业存货的重要性与内部控制和管理的风险进行分析,提出财务在存货内部控管中的角色和存货内部控管的措施。
With the rapid development of market economy, people’s lifestyles have undergone great changes. People’s life rhythm, information and logistics are faster than before. People’s demands for life are getting higher and higher, and with the background of modern economic globalization, the competition among enterprises is getting stronger and stronger. In the market pricing has been under the influence of competitive enterprises, companies want to maximize economic benefits, in addition to quality, service and other efforts, we must find a way to cost control, and cost control, the material cost of the proportion of Modern high degree of mechanization is relatively high in the business, so the inventory of internal control management is particularly important. This article analyzes the importance of enterprise inventory and the risks of internal control and management, and puts forward the role of finance in the internal control of inventory and the measures of internal control of inventory.