摘要
食用菌产品存货在食用菌企业资产总额中占比较高,合理控制食用菌产品存货将为食用菌企业带来巨大的经济效益。基于企业财务弹性和企业存货内部控制的研究,将从食用菌企业的会计系统、内部控制制度、存货稽核制度以及存货内部控制体系等方面研究财务弹性下食用菌产品存货内部控制存在的问题,并提出保证存货业务与其不相容的岗位分离、完善存货内部控制制度的相应对策,以期为食用菌企业的产品存货内部控制提供合理有效解决办法。
Edible fungi companies often have large stocks,edible fungi products inventory in edible fungi enterprises account for a relatively high total assets,edible fungi products inventory internal control as the focus of financial management of edible fungi enterprises,reasonable control of edible fungi products inventory would bring huge economic benefits to edible fungi enterprises.Based on the research of enterprise financial flexibility and internal control of enterprise inventory,the problems of internal control of edible fungi product inventory are studied from four aspects,accounting system,internal control system,inventory audit system and inventory internal control system of edible fungi enterprise.
作者
李炜
LI Wei(Audit division,North China Electric Power University(Baoding),Baoding 071000,China)
出处
《中国食用菌》
北大核心
2020年第5期148-150,共3页
Edible Fungi of China
基金
2017年河北省高校创新创业改革研究与实践项目(2017HBZS170)。
关键词
财务弹性
食用菌
产品存货
内部控制
financial flexibility
edible fungi
product inventory
internal control
