中小企业存货账实不符的成因、危害与对策论文.doc

中小企业存货账实不符的成因、危害与对策 学生：黄XX 指导老师：周XX 摘 要 库存根据其在生产作业的不同阶段可分为三类，一是原材料库存，二是在制品库即半成品库存，三是制成品库存。从存货管理的变革上看，首先削减的是原材料库存，紧接着是在制品库存，最后是制成品库存。也许这只是一个巧合，我们发现这个库存变革的过程是严格符合生产链从上游向下游的变迁，如果忽略技术促进的因素，这似乎是一个生产链的生态演变过程。Small and medium-sized enterprise inventory accounts inconsistent reason, hazards and countermeasures Student: HuangXiaoHui guiding teacher: zhouYong Abstract Stocks according to their different stages in the production operation can be divided into three categories, namely raw materials inventory, the second is in the library that is semi-finished products, inventory, third, finished goods inventory. Changes in inventory management from the point of view, the first cut is the raw material inventory, followed by in-process inventory, and finally finished goods inventory. Perhaps it is just a coincidence, we found that the inventory process of change is in strict compliance with the production chain from upstream to downstream changes in technology for the factors, if ignored, it seems to be a production chain of ecological evolution. Now with accurate data to see the quality of accounting personnel shortcomings, Knowledge structure, including the imbalance of accounting personnel, business quality is relatively low, the ideological and moral quality is not high, a sense of law and so on. The quality of accounting personnel now need to further continuous improvement and continuous improvement in order to keep the financial system to promote social improvement and progress incomplete. Key words：Classification of Stock；Financial Accounting；Quality；Stocks of reform。 目录 摘 要 1 前 言 4 1、存货的概述 5 1.1 存货的含义 4 1.2 存货的种类和含义 4 1.1.1 材料 4 1.1.2 包装物 4 1.2.3 低值易耗品 4 1.1.4 自制半成品 5 1.1.5 产成品 5 1.3 存货价值形态种类和含义 5 1.3.1 储备资金 5 1.3.2 生产资金 5 1.3.3 产成品资金 6 2、企业存货账实不符的成因 5 2.1 粗放式的管理理念和管理体制所导致。 6 2.2 会计工作职责未到位，会计人员核算水平仍处在初级阶段。 7 3、企业存货账实不符带来的后果 8 3.1 企业盈利或亏损无法准确核算 8 3.2 企业真实的生产能力无法确知 8 3.3 国家税收大量流失 8 3.4 让企业失去了诚信的无形资产 8 3.5 企业内部监督制约机制缺陷 8 4、企业账实不符的解决对策 9 4.1 各级党委、政府强化对中小企业的服务与管理 9 4.2 税务的决策