摘要
中小企业尤其是生产性中小企业存货占流动资产的比重较高，是中小企业开
展生产、经营活动的重要物质基础。一件产品从进行制造、加工到完成出厂需经
过多个环节，一旦企业存货水平过高，就会占用大量流动资金，加大企业流动性
链条断裂的危险。内部控制制度作为企业管理的重要组成部分，通过专门的管理
工作和手段、动员全员共同参与，从而实现保证企业资产安全、提高经营效率和
效果，推动企业实现发展目标。高度重视存货内部控制管理工作，保障存货的安
全、使库存水平保持在合理范围，并不断完善与提升存货管理水平，对中小型制
造企业具有重要意义。
本文以零部件制造企业 YS公司为例，阐述了 YS公司的基本情况，包括YS
公司所在行业背景及分析，公司存货内控现状以及相关的流程制度，并采用问卷
调查等方式，找出存货内控的问题并详细分析其原因。通过对存货的采购、入库、
发出、盘点等环节的一系列剖析，更深入地了解公司存货管理的现状。通过理论
和实践方法，分析了 YS公司在存货内部控制管理中的不足，造成这些问题的原因
是多方面的：如供应商准入、评价、淘汰机制不健全，存货验收入库及审核不及
时，保管力度不足，销售退回及报废处置混乱，盘点流程不规范等。最后，论文
通过前述理论研究和调研分析的基础上提出了优化 YS公司存货内部控制的建议，
以期为该公司的存货管理及存货内部控制实践提供参考和指导。
论文通过对 YS公司存货内控现状的调查和分析，总结了 YS公司存货内部控
制存在的问题并结合内部控制理论提供了可操作的解决方案。该研究不但有利于
提高案例公司的存货内控管理水平，同时对中小零部件制造业企业存货内部控制
也能够起到一定的借鉴作用。
关键词：存货；内部控制；制造业
I
Abstract
The inventory of small-scale and medium-scale enterprises (SMEs), especially
productive SMEs, accounts for a high proportion of current assets and is an important
material basis for SMEs to carry out production and business activities. A product needs
to go through multiple links from manufacturing, processing to completion of delivery.
Once the inventory level of the enterprise is too high, it will occupy a large amount of
working capital and increase the risk of breaking the liquidity chain of the enterprise. As
an important part of enterprise management, the internal control system, through special
management work and means, mobilizes all employees to participate in it, so as to
ensure the safety of enterprise assets, improve operation efficiency and effect, and
promote the enterprise to achieve its development goals. It is of great significance for
small andmedium-sizedindustry toattach importanceto theinternal control
management of inventory, ensure the safety of inventory, keep the inventory level
within areasonable range,and constantly improveand improvethe inventory
management level.
Through the caseof YS company, acomponents and parts manufacturing
enterprise, the article briefly introduces the basic situation of YS Company, including
the industry background and analysis of YS company, the overview and characteristics
of YS company's inventory, the current situation of the company's inventory internal
control and related process systems, and uses questionnaires to find out the problems of
inventory internal control and analyze the reasons in detail. This paper analyzes the
deficiencies of YS company in inventory management by theoretical and practical
methods. The reasons for these problems arevarious: imperfect supplier access,
evaluation and elimination mechanism, untimely inventory acceptance, warehousing
and audit, insufficient custody, chaotic sales return and scrap disposal, and nonstandard
inventory counting process. Finally, based on the above-mentioned theoretical research
and analysis, this paper puts forward suggestions to optimize YS company's inventory
internal control, in order to provide reference and guidance for the company's inventory
management and inventory internal control practice.
II
By investigation and analysis of YS company's inventory management, this paper
summarizes the problems existingin YS company's inventory management, and
provides an operable solution combined with internal control theory. This study not
only helps to improve the inventory management level of the case company, but also
can play a certain reference role for the inventory internal control of small-scale and
medium-scale parts manufacturing enterprises.
Key words：Inventory；Internal controls；Manufacturing industry
III