存货指企业在日常生产经营过程中持有以备出售的产成品或商品,处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。煤炭产品是为销售或耗用而储备的固定资产之一。它作为企业生产经营的重要组成部分,贯穿于企业运作的各个环节。我们了解企业对存货的内部控制制度,这是确定企业存货真实存在和准确计价的基础,存货对于企业的重要性,存货问题的复杂性以及存货与其他项目密切的关联度。当前,随着我国市场经济的逐步深化,企业规模的逐步扩大和现代化企业管理的发展,企业存货管理问题逐步凸显。存货是企业的重要资产之一,存货盘点关系到公司资产的完整性和经营成果的真实性,尤其是对一些上市公司来讲,要按照上市监管要求,外部注册会计师要对公司存货盘点实施过程执行相关监盘程序。企业不仅自身要引起足够重视,而且要对存货盘点方法进行不断创新改进,用更准确更系统科学的方法进行。 Stock refers to the finished products or commodities held by the enterprise for sale in the daily production and operation process, the products in the production process, the materials and materials used in the production process or the service provision. Coal products are one of the fixed assets reserved for sale or consumption. It is an important part of the production and operation of an enterprise and runs through all aspects of the operation of an enterprise. We understand the enterprise’s internal control over inventories. This is the basis for determining the true existence and accurate pricing of inventories. The importance of inventories to firms, the complexity of inventory issues, and the close correlation between inventories and other items. At present, with the gradual deepening of China’s market economy, the gradual expansion of the scale of enterprises and the development of modern enterprise management, the issue of enterprise inventory management gradually becomes more prominent. Inventory is one of the important assets of an enterprise. Inventory inventory relates to the integrity of the assets of the company and the authenticity of the operating results. In particular, for some listed companies, in accordance with the requirements of listing and supervision, an external certified public accountant should carry out an inventory of the company inventory Implementation of the relevant monitoring procedures. Enterprises should not only pay enough attention to themselves, but also make continuous innovations and improvements in methods of stocktaking and use more accurate and systematic methods.