摘 要一些中型以及小型的企业大部分对于价值以及实物的运作程序控制就叫做内部控制，这个控制的手段是比较综合性、多层次性的，他的运行目的就是为了让企业获得更大的利益。不过现在我们国家对于这一方面的管理模式还不是非常的到位，还有很多不完善的地方，就比如说应用范围小、内控制度不完善、没有既定的内部控制标准评价体系等等，所以说，要想使中、小型的企业不断加强自身的发展，就必须要尽快的完善内控制度，还要健全内控制度的评价体系以及环境改善，并且建立科学化的库存标准等方面，这些都是需要注意的。本文首先从与中小企业存货内部控制相关的基本概念入手，系统分析了中小企业存货管理的特点和作用，并进一步提出中小企业存货内部控制存在的问题及相应的解决对策。除此之外，我们这篇文章还针对于东莞市的服装行业一直以来的内控制度做出了详细的分析。关键词：存货；内部控制制度；服装制造业ABSTRACTInternal inventory control in small and media-sized enterprises (SMES) is a control of entity and value circulation process, and it is also a control that is multi-level and comprehensive. It aims directly at maximizing SMES’s profitability. Presently, problems of inventory control remain in SMES in our country, such as lack of evaluation criterion, imperfection in internal control system, and narrowness in application range. To further strengthen the internal inventory control system, SMES should constantly perfect its system by make effort in improving it, establishing scientific evaluation criterion, and ceaselessly providing a better environment for operating internal inventory control system. This article firstly introduces basic conception of any knowledge related to internal inventory control in SMES, and then comprehensively analyzes its characteristics and functions. To further discuss this issue, this paper puts forward problems and its corresponding countermeasures. Meanwhile, we gain experience by analyzing the internal inventory control of garment manufactur...
