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企业内部存货管理制度不完善，未能与现代管理制度接轨

Internal inventory management system is imperfect , and fail to modern management system standards

长期以来企业内部都缺乏一整套有关存货管理的规章制度，或者就算是有了制度也未必能很好的执行。企业的内部控制制度非常重要，而企业的内部控制制度中很重要的一点就是要设立完善的内部牵制制度，但有些企业的存货管理中存货采购及管理过程中职责分工混乱，内部控制一旦薄弱，则会增加了营私舞弊的可能性。

For a long time the lack of a set of internal rules and regulations concerning inventory management , or even with the system may not be able to perform well . The company's internal control system is very important, and the company's internal control system is a very important point is to establish a sound internal containment system, but some companies purchasing and inventory management, inventory management responsibilities during the confusion , once the weak internal controls , will increase the likelihood of malpractice , such as: the material procurement, product sales , payment collection , and storage storehouse of the whole process , often by the same person , the procurement officer may not be based on the principle of affordable vendor selection , but tends to be acquaintances , kickbacks and other procurement methods , which provide opportunities for secret operations , resulting in low-cost high quality sourcing inventory , increase business costs, damage to business interests, and once appeared seek private gain fraud , namely to impose fines , demotion or dismissal and other means, does not fundamentally solve the problem.

企业毁损的待报废、超储挤压存货储备在每年一次的资产清理核算中，都要作为重点问题进行上报，但每年上报后都得不到上级主管部门的批示，没有处理结果，致使毁损待报废、超储积压存货储备量越来越大，导致流动资金占用额过高，给企业流动资金周转带来很大的困难。

Enterprises to be scrapped damage , inventory reserves in excess reserve squeeze yearly accounting of asset disposal , must be reported as a key issue , but after a year are not reported to the instructions of higher authorities , did not deal with the results , resulting in damage to be scrap, super storage capacity is growing backlog of inventory reserves , resulting in excessive amounts of liquidity occupied , the cash flow to the enterprise has brought great difficulties.

存货的出库、入库及资产清查不严格，缺乏真实的记录

Inventory of a library, storage and asset inventory is not strict , the lack of true record
In practice , the enterprises in the procurement process inventory , fill incomplete documents and procurement warehousing inspection procedures are not perfect, inventory carrying costs resulting from the actual cost to obtain , and even storage product quality problems exist , seriously affecting the enterprise production and business activities . In addition, some companies did not carry out a serious inventory of the physical inventory , making the inventory account does not , moot book inventory , the inventory system in the implementation part of the enterprise for the organization and implementation of inventory , inventory differences in treatment does not meet the requirements , making the inventory lose their supervisory role.

Inventory valuation should cost and net realizable value , each enterprise should redefine the net realizable value of inventories , but most companies do not do it, mainly due to: companies interested in operating results whitewash , unreal reflect the decline in value of inventories , the company's management did not give enough attention to the inventory impairment may mention from time to mention , there are some 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。