摘  要：存货是企业获得利益和创造价值的有效基础，是构成企业流动资产不可缺少的部分。根据调查显示，在绝大多数企业中存货成本几乎占了企业总资产的60%，因此存货的内部控制对于企业来说至关重要。存货内部控制作为企业内部管理的关键节点，能够确保存货信息的真实准确和企业的财产安全。另一方面，在国民经济飞速发展的今天，棉纺织行业在经济发展的过程中所起的作用越来越重要，它涵盖了工业和农业这两大生产领域，逐步进化为我国国民经济的支柱产业之一。然而，在发展过程中，许多棉纺织企业暴露出各种问题，严重影响了企业的进一步发展。本文主要以常熟市棉麻公司存货内部控制各个流程中存在的问题为例，对其进行具体分析，提出相关对策，从而促进企业的发展。58348

毕业论文关键词：存货，内部控制，棉纺织企业，解决对策

Abstract: As an important part of enterprise’s current assets, inventory is the material basis to create value and obtain benefits. According to the survey, in many enterprises, inventory costs accounted for almost 60% of the total assets of the enterprise. Therefore, it is very important to strengthen the internal control of enterprise inventory. Inventory control is the key nodes of the enterprise internal management, it can ensure the safety of the enterprise property and the real of the inventory information. On the other hand, with the rapid development of national economy, the cotton textile industry plays more and more important role in economic, it crosses two production areas, including the agricultural and industrial production field. It has become one of the pillar industries of national economy. However, in the process of the development, some enterprises expose many defects and problems about the internal control, which will seriously affect the development of the enterprise. This article analyzes the existing problems of the changshu textile company in each process of the inventory’s internal control, then put forward the corresponding countermeasures, so as to promote the development of enterprise.

Key words: inventory, internal control, the textile enterprises, solutions

目  录

1  引言 4

2  企业存货内部控制的阐述 4

2.1  企业存货的概念 4

2.2  企业存货的特征 4

2.3  存货内部控制的含义 5

2.4  企业存货内部控制的内容 5

2.5  企业存货内部控制中不相容的岗位 6

3  常熟市棉麻公司概况 6

3.1  常熟市棉麻公司简介 6

3.2  棉纺织行业介绍 6

3.3  常熟市棉麻公司存货内部控制现状分析 7

4  常熟市棉麻公司存货内部控制中存在的问题 8

4.1  没有合理的采购预算计划 8

4.2  各部门之间职权不明导致控制职能弱化  9

4.3  部门之间缺乏沟通与交流 10

4.4  缺乏有效的监督机制 10

4.5  会计基础工作不规范 10

4.6  对存货的盘点不够重视 10

5  常熟市棉麻公司存货内部控制优化改进的对策