企业存货检查的主要目标,就是确认、验证存货余额的真实性和正确性。按照惯例,检查人员对企业的存货检查,主要是通过盘点,运用抽查(抽查比例应占到全部存货的50%以上)、计算、分析性复核等检查方法,将实际盘存数与调整后的企业账面数相对照,从而得出盘盈、盘亏或账实相符的结论 The main objective of the enterprise inventory inspection is to confirm and verify the authenticity and correctness of the inventory balance. In accordance with the usual practice, the inspector checks the inventory of the enterprise mainly through the inventory, the use of spot checks (sampling ratio should account for more than 50% of the total inventory), calculation and analytical checkup methods. The actual inventory and the adjusted enterprise Book relative to the number of draws, resulting in profit, loss or account of the actual conclusion