摘  要:在現代經濟全球化的背景下，企業之間的競爭性越來越強。在市場定價方面已受到了競爭企業的影響下，企業要取得最大的經濟效益，除了在質量、服務等方面下功夫外，必須在成本控制方面想辦法，而成本控制中，材料成本的比重在現代機械化程度高的企業中相對比較高，所以存貨的內部控制管理就顯得尤為重要。存貨作為一項重要的流動資產，它品種繁多，在流動資產中所占比重最大，受市場因素的影響也較大。在正常的生產經營活動下，存貨能轉換為貨幣資產或其他資產；若存貨不能被銷售或耗用，則會造成企業產品積壓，從而給企業價值造成一定損失。本文通過對嘉欣絲綢進出口有限責任公司的調查與研究，了解了該企業存貨內部控制的現狀，并發現企業沒有嚴格執行職責分離制度；原材料采購計劃制定不合理；存貨存儲安全措施不完善；存貨發出控制不嚴；缺乏健全的存貨盤點制度；存貨監督管理體系不健全的問題。面對這些問題，提出了相應的解決對策，目的是為了完善企業存貨內部控制，使企業在未來有更好的發展。

關鍵詞：經濟 效益 內部控制 存貨

ABSTRACT:In the modern economic globalization background, the competitive between enterprises is more and more strong. Pricing in the market has been under the influence of enterprise competition, enterprises to obtain the biggest economic benefits, in addition to the work in quality, service, etc, must think in terms of cost control, cost control, the proportion of the cost of materials in the modern high mechanization degree of enterprise is relatively high, so the internal control of inventory management is particularly important. Inventory as an important current assets, its variety, the largest proportion in the current assets, by market factors is bigger also. Under the normal production and business operation activities, inventory can be converted to monetary assets or other assets; If in stock cannot be sold or consumed, it will cause the product backlog, a certain loss to enterprise value. This article through to the investigation and research of the silk import and export of Jia Xin company,understand the present situation of the enterprise internal control of inventory, and found that the enterprise did not strictly implement the system of separation of duties; Raw material purchasing plan is not reasonable; Inventory storage security measures are not perfect; Inventory issue control lax; The lack of a sound inventory system; Inventory supervision and management system is not sound. In the face of these problems, and puts forward the corresponding solution countermeasures, the purpose is to improve the enterprise internal control inventory, make the enterprise have a better development in the future.  

Keywords ： economy；benefit；internal control；inventory