摘 要:在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。存货作为一项重要的流动资产，它品种繁多，在流动资产中所占比重最大，受市场因素的影响也较大。在正常的生产经营活动下，存货能转换为货币资产或其他资产；若存货不能被销售或耗用，则会造成企业产品积压，从而给企业价值造成一定损失。本文通过对嘉欣丝绸进出口有限责任公司的调查与研究，了解了该企业存货内部控制的现状，并发现企业没有严格执行职责分离制度；原材料采购计划制定不合理；存货存储安全措施不完善；存货发出控制不严；缺乏健全的存货盘点制度；存货监督管理体系不健全的问题。面对这些问题，提出了相应的解决对策，目的是为了完善企业存货内部控制，使企业在未来有更好的发展。
关键词：经济 效益 内部控制 存货
ABSTRACT:In the modern economic globalization background, the competitive between enterprises is more and more strong. Pricing in the market has been under the influence of enterprise competition, enterprises to obtain the biggest economic benefits, in addition to the work in quality, service, etc, must think in terms of cost control, cost control, the proportion of the cost of materials in the modern high mechanization degree of enterprise is relatively high, so the internal control of inventory management is particularly important. Inventory as an important current assets, its variety, the largest proportion in the current assets, by market factors is bigger also. Under the normal production and business operation activities, inventory can be converted to monetary assets or other assets; If in stock cannot be sold or consumed, it will cause the product backlog, a certain loss to enterprise value. This article through to the investigation and research of the silk import and export of Jia Xin company,understand the present situation of the enterprise internal control of inventory, and found that the enterprise did not strictly implement the system of separation of duties; Raw material purchasing plan is not reasonable; Inventory storage security measures are not perfect; Inventory issue control lax; The lack of a sound inventory system; Inventory supervision and management system is not sound. In the face of these problems, and puts forward the corresponding solution countermeasures, the purpose is to improve the enterprise internal control inventory, make the enterprise have a better development in the future.
Keywords ： economy；benefit；internal control；inventory
