摘要:近些年来，随着中国市场经济的蓬勃发展，企业间的竞争日趋激烈，如何在激烈残酷的市场竞争中站稳脚跟，获取更多的经济利益正成为企业管理人员深入研究和思考的课题。而作为企业管理者和投资者进行决策的依据，企业会计信息正扮演着越来越重要的角色。会计信息的失真，不仅会危害企业的生存和发展，而且会误导投资者和债权人，破坏投资环境，严重的还会引起经济秩序混乱，影响社会经济的健康发展。

　　　本文以谨慎性原则和存货期末计价基本理论为基础，以无锡东宝机械制造有限公司为研究对象，分析了该企业存货期末计价的现状，重点研究了用于生产的原材料的期末计价，从发现的问题出发，提出了优化该企业存货期末计价的一些措施。本文认为企业在进行存货期末计价时，应从谨慎性原则出发，加强材料的管理，提高内部审计的力度，从而谨慎地确认存货的期末价值，为企业和投资者提供高质量的会计信息。

关键词 会计准则；会计信息质量；谨慎性原则；存货；成本与可变现净值

Abstract:In recent years, with the rapid development of Chinese market economy, the increasingly competition between enterprises, how to gain a firm foothold in the fierce competition in the market, gain more economic benefits is an in-depth study and thinking of enterprise management researchers. But as the enterprise managers and investors, decision-making, accounting information is playing a more and more important role. The distortion of accounting information, not only endanger the survival and development of enterprises, but also will mislead the investors and creditors, the investment environment, serious will also cause the confusion of economic order, affect the healthy development of the social economy.

　　　Based on the principle of prudence and final inventory theory as the basis, taking Wuxi Dongbao Machinery Manufacturing Co., Ltd as the research object, analyzes the current situation of the enterprise final inventory, focused on the raw materials for production of the final pricing, starting from the discovery of the problems, and puts forward some measures for optimizing the final inventory. This paper believes that enterprises in the final inventory, starting from the principle of prudence, strengthening material management, improve internal audit efforts, thus prudent to confirm the final inventory value, to provide high quality accounting information for enterprises and investors.

Keywords  accounting standard  accounting information quality  conservatism principle inventory Cost and net realizable value