摘 要
本文聚焦于家具制造业存货跌价准备问题，首先概述了存货跌价准备的定义、目的及计量方法，随后分析了其对企业财务状况、经营决策及利益相关者产生的经济后果。针对家具制造业，文章指出存货跌价准备存在的问题，包括供应商管理松散、核算方法不规范、计提标准模糊以及信息披露不足等。这些问题不仅影响企业财务数据的准确性，还可能误导经营决策，损害利益相关者利益。为优化家具制造业存货跌价准备管理，本文提出了一系列对策，包括建立严格的供应商准入制度、统一核算方法、明确计提标准以及完善信息披露制度。这些对策旨在提升家具制造业存货跌价准备的规范性和透明度，为企业的稳健发展提供有力保障，同时也为行业监管和会计准则的完善提供参考。
关键词：家具制造业 存货跌价准备 计提标准
Abstract
This paper focuses on the problem of inventory depreciation preparation in furniture manufacturing industry. It first summarizes the definition, purpose and measurement method of inventory depreciation preparation, and then analyzes the economic consequences on the financial situation, business decisions and stakeholders. For the furniture manufacturing industry, the article points out the problems existing in the inventory depreciation preparation, including loose supplier management, non-standard accounting methods, vague provision standards and insufficient information disclosure. These problems not only affect the accuracy of corporate financial data, but also may mislead business decisions and damage the interests of stakeholders. In order to optimize the preparation management of inventory decline in furniture manufacturing industry, this paper puts forward a series of countermeasures, including the establishment of strict supplier access system, unified accounting method, clarifying the provision standard and improving the information disclosure system. These countermeasures aim to improve the standardization and transparency of inventory decline preparation in the furniture manufacturing industry, provide a strong guarantee for the steady development of enterprises, and also provide reference for the improvement of industry supervision and accounting standards.
Keywords: Furniture manufacturing industry inventory depreciation provision provision standard
目 录
一、引言 1
二、存货跌价准备相关概述 1
（一）存货跌价准备的定义 1
（二）存货跌价准备的目的 1
（三）存货跌价准备的计量方法 2
三、存货跌价准备的经济后果分析 2
（一）对企业财务状况的影响 2
（二）对企业经营决策的影响 2
（三）对利益相关者的影响 3
四、家具制造业存货跌价准备问题分析 3
（一）供应商管理松散 3
（二）核算方法不规范 3
（三）计提标准的模糊性 4
（四）信息披露不足 4
五、家具制造业存货跌价准备优化对策 5
（一）建立严格的供应商准入制度 5
（二）统一核算方法 5
（三）明确计提标准 5
（四）完善信息披露制度 6
六、结论 6
致 谢 7
参考文献 8
