【正文】 ments are responsible for the development of fixed capital stock and the specific management practices. Then in charge of various departments at various levels of the indicators reached their deposition under the units and individuals at all levels, the implementation of inventory management at different levels. (B) To improve internal controls to ensure that it is effective 1. To do a good job controlling the division of labor positions. First of all, the establishment of business inventory system of personal 5 responsibility, a clear jobrelated responsibilities and authority to ensure that the inventory business separate inpatible positions, mutual restriction and supervision, such as procurement, acceptance and payment。 Second, in Reconciliation is not the case in time, such as the occurrence of theft, etc., it is not easy to detect, is not conducive to strengthening internal management, personnel or the quality of a certain situation, to varying degrees, also affect the quality of inventory accounting. 3 (C) The measurement of inventory accounting is not accurate enough Accounting Standard for Business Enterprises provides that at the end of inventory accounting should be in accordance with the cost and lower realizable value measurement. Enterprises in determining the realizable value of inventories should be to obtain reliable evidencebased and takes into consideration the purpose of holding inventory, balance sheet impact of the future and other factors matter. Enterprises should be reestablished in each of the realizable value of inventories. Here the realizable value is in the normal course of production and management to inventory to the estimated selling price less estimated pletion costs will be occurred, it is estimated that the cost of sales and related posttax amount. However, most enterprises have not done in accordance with the cost and realizable value to accurately reflect the lower end of the value of inventory. In addition to the abovementioned aspects of the staff, the main reasons are the following. First, enterprises interested in cosmetic results of operations, is not true decline reflected the loss of inventory。s healthy development. (A) Inventory management system is not perfect 2 At present, some panies in the management of the inventory system the following questions: First, the inventory management system has not established, although there are provisions in this regard, but only a mere formality, and not seriously enforced。 1 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