【正文】 肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄 螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈 衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇?mèng)缕P蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿 螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄莈螀袁 芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇?mèng)缕P蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄 莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇?mèng)缕P蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿 蚈肈莄莈螀袁 芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇?mèng)缕P蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄 莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇?mèng)缕P蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿 蚈肈莄莈螀袁 芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇?mèng)缕P蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀 螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇?mèng)缕P蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀 羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄莈螀袁 芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇?mèng)缕P蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄 莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇?mèng)缕P蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂 附錄 原文 Inventory Management Inventory is an important asset, it39。 of valuables, critical spare parts production, precision instruments , and other important inventory of dangerous goods to take special control measures. Fourth, establish and improve the inventory of fire prevention, moistureproof, antitheft measures and mold changes. Finally, the establishment of inventory system, it should clearly define the responsibilities, the report of the relevant departments to tackle them promptly. 4. Encoded control and disposal issue. The establishment of examination and approval system encoded。存貨的內(nèi)部控制是企業(yè)內(nèi)控的重要環(huán)節(jié)，完善的內(nèi)控制度可 及時(shí)發(fā)現(xiàn)記賬錯(cuò)誤，有利于防止舞弊。為了降低企業(yè)的存貨成本，提升核心競爭力，企業(yè)必須將加強(qiáng)存貨管理提到日程上來。 定期檢查存貨業(yè)務(wù)的相關(guān)崗位和人員的設(shè)置情況；定期檢查存貨業(yè)務(wù)授權(quán)批準(zhǔn)制度的執(zhí)行情況；定期檢查存貨收發(fā)、保管制度的執(zhí)行情況；定期 12 檢查存貨處置制度的執(zhí)行情況；定期檢查存貨會(huì)計(jì)制度的執(zhí)行情況。最后，建立清查盤點(diǎn)制度，如有盤虧和盤盈，應(yīng)分清責(zé)任，報(bào)告有關(guān)部門及時(shí)處理。 二、加強(qiáng)企業(yè)存貨管理的對(duì)策 利用企業(yè)物流的先進(jìn)的管理理論和管理方法，對(duì)企業(yè)存貨管理的全過程進(jìn)行優(yōu)化組合和合理配置，使存貨管理活動(dòng)中的訂單流、物流和資金流處 10 于最佳狀態(tài)，以最少的投入獲得最大的產(chǎn)出，這是現(xiàn)代企業(yè)存貨管理的趨勢(shì)和重點(diǎn)。從目前情況來看，許多企業(yè)甚至是上市公司在存貨管理方面仍然存在很多問題，這些問題不但影響企業(yè)資產(chǎn)的流動(dòng)能力，資產(chǎn)管理的效率和盈利能力，從長遠(yuǎn)來看，也不同程度地制約著公司的健康發(fā)展。 strict inspection system, the focus of inventory is made of the varieties, quantities, specifications, quality and acceptance of other relevant content。s good or bad management, is directly related to the occupation of the level of corporate funds and assets of the operation of enterprise management is a part should not be overlooked. However, the current situation, many businesses and even survival of the management of listed panies there are still many problems. Should be from the management system, internal controls, information systems, the use of thirdparty logistics panies to enhance inventory management. First, enterprise inventory management problems In an enterprise inventory is in the normal course of business to hold the production for sale of finished goods or modities, or to the sale of the production process is still in the product, or process in the production or the provision of services material inputs consumed in the process, materials, etc., is an important asset. The quality of its management, is directly related to the occupation of the level of corporate funds and assets of the operation of the enterprise management occupies an important position. Judging from the current situation, many panies and even inventory management in listed panies there are still many problems not only affect the mobility of corporate assets, Asset management efficiency and profitability i