摘 要在我国，新型材料产业不断发展壮大，在体系建设、产业规模、技术进步等方面取得了明显的成就，但是我国新型材料产业与发达国家相比还存在较大的差距，其不仅是因为创新能力不强、产业模式不完善，企业的内部控制也是原因之一。存货是一项重要的流动资产，在企业资产中占有较大的比重。一方面，充足的存货会使企业生产经营活动正常进行。另一方面，大量的存货会造成企业成本偏高，因此对于一家企业来说，进行存货内部控制尤为重要，可以有效避免存货占用资金过多等问题。本文以东港澳镁新型材料科技有限公司的存货内部控制制度为例，通过实地调查与数据分析的方式，对该公司出现问题的原因进行分析。调查显示，该公司的存货采购计划不合理，部分部门的职责权限过大，且控制制度不健全、缺少定期存货清查制度。针对这些问题，建议该公司制定合理的采购计划，完善公司内部控制制度，定期进行存货清查，并要充分利用第三方物流。这不仅可以完善该公司的存货内部控制制度，浅析加强存货管理内部控制的意义，提高企业竞争力，同时也能为其他企业提供参考，结合实际情况制定合理有效的存货内部控制制度。关键词：存货管理；内部控制；存货AbstractIn our country, with the development of our country’s new material industry, significant achievements have been made in system construction, industrial scale and technological progress. However, there is still a big gap between China’s new material industry with the developed countries, it not only because of its week innovation ability and imperfect industrial model, but also because of the internal control of enterprises.This paper takes the internal control system of Donggang Aomei New Material Technology Co., Ltd. as an example, analyzes the causes of the company's problems through field investigation and data analysis. The survey shows that the company's inventory purchase plan is unreasonable, some departments have too much responsibility and authority, and the control system is not perfect, and the regular inventory inspection system is lacking. In view of these problems,...
