摘 要

存貨，是指企業(yè)除固定資產(chǎn)以外，在日常生產(chǎn)經(jīng)營過程中的物資。它是企業(yè)在日常生產(chǎn)經(jīng)營過程中持有以備出售，或仍然處在生產(chǎn)過程，或者在生產(chǎn)或提供勞務(wù)過程中將耗用的材料或物品等。包括庫存商品、產(chǎn)成品、在產(chǎn)品及自制半成品、原材料、輔助材料、包裝物、低值易耗品等。存貨是保證企業(yè)生產(chǎn)經(jīng)營過程順利進(jìn)行的必要條件。為了保障生產(chǎn)經(jīng)營過程連續(xù)不斷地進(jìn)行，企業(yè)要不斷地購入、耗用或銷售存貨。
　　存貨的核算是企業(yè)會計核算的一項重要內(nèi)容，進(jìn)行存貨核算，應(yīng)正確計算存貨購入成本，促使企業(yè)努力降低存貨成本；反映和監(jiān)督存貨的收發(fā)、領(lǐng)退和保管情況；反映和監(jiān)督存貨資金的占用情況，促進(jìn)企業(yè)提高資金的使用效果。存貨內(nèi)部控制是指企業(yè)為了實現(xiàn)經(jīng)營目標(biāo),保護(hù)財產(chǎn)安全完整、確保存貨會計信息資料的真實可靠,所采取的一系列相互聯(lián)系和相互制約的方法、措施和程序。存貨是企事業(yè)單位從事正常經(jīng)營管理活動不可缺少的物資條件,通過建立健全內(nèi)部控制制度,加強(qiáng)對財產(chǎn)物資的驗收、保管、領(lǐng)用、清查、記錄等環(huán)節(jié)的內(nèi)部控制,對減少貪污、挪用、盜竊、毀損的不法行為,制止損失和浪費(fèi),提高財產(chǎn)物資的利用效率和效果,保證會計信息的真實可靠等方面都具有重要的意義。因此,如何加強(qiáng)對存貨的內(nèi)部控制,始終是企業(yè)管理活動中研究的一項重要課題。

關(guān)鍵詞： 存貨 會計核算 內(nèi)部控制

Abstract

the goods in stock, are refer to the enterprise besides the fixed asset, in daily production operation process commodity. It is the enterprise has in the daily production operation process prepares the sell, still or occupied the production process, or, in the production either provides the material which or the goods in the service process will consume and so on. Including commodity stocks, finished product, in product and self-made half-finished product, raw material, accessory material, packing material, low value expendable items and so on. The goods in stock are guaranteed the enterprise production operation process carries on smoothly essential condition. In order to safeguard the production operation process continuously to carry on, the enterprise must buy, consume or the sales goods in stock unceasingly. stores goods the calculation is an important content which business accounting calculates, carries on the goods in stock calculation, should calculate the goods in stock buying cost correctly, urges the enterprise to reduce the cost of inventory diligently; The reflection and the surveillance store goods receiving and dispatching, the collar draw back with the storage situation; Reflection and the surveillance goods in stock fund takes the situation, the promotion enterprise enhances the fund the use effect. The goods in stock internal control refers to the enterprise to achieve the operation objectives, protects the property safely complete, to guarantee that storing goods accounting information material real reliable, adopts a series of mutual connections and restrict mutually method, measure and procedure. The goods in stock are the Enterprises and institutions are engaged in the normal management and operation to move the essential commodity condition, through the establishment perfect internal control system, strengthens to the property commodity approval, the storage, the collar with, link's and so on check, record internal controls, to reduces the embezzlement, to divert the illegal act which, the burglary, damages, stops the loss and the waste, enhances the property commodity the use efficiency and the effect, guaranteed that the accounting information real reliable and so on aspects have the vital significance. Therefore, how to strengthen to the internal control which stores goods, is an important topic which throughout in the business management activity studies.

Key words Goods in stock Accounting Internal control