存货作为一项重要的流动资产,直接影响着企业的利润。存货内部控制机制不完善,将会导致其存货管理存在缺陷。从短期来看,这将影响企业的获利能力,从长远来看,有危及企业生存发展的风险。因此,本文将从中小企业存货购进环节及存货内部会计控制出发,通过分析当前存货购进环节的现状及存在的问题,探索适用的内部会计控制方法。 As an important current asset, inventory directly affects the profit of the enterprise. Inadequate internal control of inventory will result in defects in inventory management. In the short term, this will affect the profitability of enterprises, in the long run, risks endangering the survival and development of enterprises. Therefore, this article will start from the aspects of the inventory purchase of SMEs and the internal accounting control of inventory. By analyzing the current situation and existing problems of the current inventory purchase, this paper will explore the applicable internal accounting control methods.