商品盘点,是《拨货计价实物负责制》的一个重要环节.只有通过盘点,才能保证会计核算资料真实正确;才能准确地掌握商品库存,保护商品的完整安全.实践证明,凡坚持定期盘点的企业,大都做到了制度健全,分工明确,帐目清楚,库存合理,差错事故和贪污案件很少发生.即使发生也能很快查实,得到及时处理. 但是,有些基层供销社不重视商品盘点.其原因是:有的领导认为盘点要占用营业时间,分散营业员精力,减少销售额;有的营业员写算水平低,怕写表算帐,怕整理点数;供销社储货条件差,屋 Commodity inventory is an important part of the “physical valuation responsibility system.” Only by counting, can we ensure that the accounting information is true and correct; to accurately grasp the inventory of goods, to protect the integrity of the goods. Practice has proved that who insisted on a regular inventory Most enterprises do a sound system, a clear division of labor, a clear account, a reasonable inventory, error incidents and corruption rarely occur, even if it happened can be quickly verified and dealt with promptly. However, some grass-roots supply and marketing cooperatives do not attach importance to commodity inventory. The reason is that: Some leaders think inventory to take up business hours, decentralized sales staff effort to reduce sales; some sales writers low level, afraid to write down accounts, afraid of finishing points; supply and marketing cooperatives poor storage conditions, housing