Research On Internal Control Of Sinograin X Affiliated Depot Inventory

Since ancient times,food has always been a vital topic of national lifeline and even the people's livelihood.In recent years,the media continue to burst on the implementation of the grain storage is not in place caused by the warehouse fire,food inventory loss,damage and other issues.It can be seen that the grain reserve enterprises should play their due role and ensure the national food inventory security and the good implementation of internal control is very important.Improve the internal control of effective inventory,for strengthening the internal control of enterprises,standardize the operation of enterprises,plug the management loopholes,improve the profitability of enterprises great benefit.Based on the above aspects,this paper first collects and collates the relevant documents and basic theories of inventory internal control.Through the questionnaire survey,field investigation and key interview,this paper learns the status of internal control of X affiliated depot inventory.Secondly,according to the five elements of internal control theory,that is,the internal environment,risk assessment,control activities,information and communication,internal supervision of the five elements,affiliated depot inventory of goods within the existing problems of detailed analysis;Finally,through the establishment of risk identification system and improve inventory internal control activities to optimize the X affiliated depot inventory internal control structure,so as to better carry out inventory management to make inventory internal control.