摘 要食品企业存货内部控制探讨—以龙绿食品有限公司为例摘 要我国作为人口大国，食品行业关乎国计民生。近几年常常发生的食品安全问题，引起了所有食品企业高度重视。企业要想生存和发展，降低企业风险，实现经营目标，必须重视存货质量。存货的管理直接关系到企业能否做大做强，所以企业建立存货的内部控制，加强对存货的规划管理变得迫在眉睫。龙绿食品公司是一家主要对农作物进行二次加工和保鲜的中型企业，对存货内部控制有着一定程度的重视，但随着企业壮大发展，逐渐出现了许多需要解决的问题。本文首先简述了食品企业存货内部控制的概念和流程，其次以龙绿食品有限公司为研究背景，介绍了龙绿公司存货管理现状和问题，并针对存在的问题进一步分析，建立存货内控优化体系，不但完善了龙绿公司的存货内控，也对同类型食品企业起到了借鉴作用。关键词：食品公司；内部控制；存货Discussion on The Internal Control of Food Enterprises’ Inventory – Taking LongLv Food LTD as an ExampleAs a populous country, China's food industry is related to the national economy and people's livelihood. However, in recent years, food quality problems frequently occur, the country gives high attention, also worth all food enterprises pay high attention. The raw material of food enterprise is crop or cash crop mostly, want to pay special attention to stock quality and stock safety. Once the occurrence of food safety problems, equivalent to damage the brand and image of their own enterprises. Therefore, in order to survive and develop, we must pay attention to the quality of inventory, while ensuring the quality of inventory, we must reduce the cost, obtain higher profits, avoid unnecessary losses of inventory, and achieve business objectives. Inventory management is directly related to whether the enterprise can become bigger and stronger, so it is urgent for the enterprise to establish the internal control of inventory and strengthen the planning and management of inventory....
