商品盘点是商业企业的一项重要制度,其基本要求是:零售企业每月必须全面盘点一次,批发企业必须每季盘点一次,在商品变价、移交时进行突出盘点。然而,近年来对商品盘点工作出现淡化现象:有的零售企业一个季度或半年才盘点一次;有的批发企业年终才盘点一次;有的盘点时走过场,差货短款不及时追查,库存商品结构不进行分析;还有些人利用企业不坚持商品盘点制度,乘机赊 The inventory of commodities is an important system for commercial enterprises. The basic requirement is that retail enterprises must conduct a full inventory every month. Wholesale enterprises must make inventory counts once a quarter, and conduct outstanding inventory during price changes and transfer of commodities. However, in recent years, there has been a downplay in the inventory of goods: Some retail companies have only counted inventory once in a quarter or six months; some wholesale companies have only counted once at the end of the year; some have gone through the market, and short goods are not tracked in a timely manner. No analysis; some people use companies that do not insist on commodity inventory system, take the opportunity