物资管理是指企业对物资采购、使用、储备、处置等行为所进行的计划、组织和控制。作为企业管理的重要组成部分之一的内部控制是用来保障经营管理的合理性和合法性,同时提高安全性,为企业提供更为完整的财务信息等,从而提高企业的经营效果,为实现企业发展提供前提和基础。关于加强企业内部控制,应当从物资采购到报废处置全程监管,逐步调整和优化,使物资管理达到一个良性的发展。 Material management refers to the planning, organization and control of the purchasing, use, storage and disposal of goods by the enterprise. As one of the most important part of the enterprise management, the internal control is used to ensure the rationality and legitimacy of the operation and management, at the same time to improve the security and provide more complete financial information for the enterprise so as to improve the operation effect of the enterprise, Enterprise development to provide the premise and foundation. With regard to strengthening internal control of enterprises, supervision and control over the entire process of procurement of goods and disposal should be taken and gradual adjustments and optimization should be made to achieve a sound development of materials management.