Research On The Optimization Of Inventory Internal Control In G Enterprise

With the development of modern enterprises,the business environment of enterprises requires enterprises to carry out fine management of internal inventory.They should not only ensure that inventory does not occupy too much liquidity,but also ensure that there is no shortage of inventory that leads to insufficient supply of products.Therefore,ABC method,JIT method,EOQ method,MRP method and other inventory management methods have been born in academia.With the increase of management methods,modern enterprise inventory internal control has also been improved.However,the management of Chinese enterprises has not formed a correct understanding of the internal control of inventory,and the internal control system of inventory has not been widely used among Chinese enterprises,which leads to the internal control of inventory still stays at the theoretical level,and the inventory management of enterprises is difficult to achieve the desired results.G coal industry is one of the large state-owned coal production enterprises in China.The particularity of its industry makes the inventory internal control of G coal industry more difficult than other enterprises,so the inventory internal control of G coal industry has its unique research value.This paper takes G coal industry as the object,and on the basis of consulting and sorting out relevant research at home and abroad,expounds the related concepts such as internal control,inventory internal control,inventory internal control risk point,and the related theories such as COSO internal control theory,principal-agent theory,risk management theory,and analyzes the problems existing in its inventory internal control combined with the actual situation of G enterprises.It is found that the internal control consciousness of G coal industry is weak,the risk assessment mechanism is not complete,the management system of control activities is flawed,the information communication mechanism is not perfect,and the internal supervision system is not perfect,which leads to the problems of unreasonable compilation of material inventory procurement plan,nonstandard operation of material inventory acceptance and warehousing,untimely verification of material inventory utilization and issuance,and emphasis on quantity and light quality of material inventory inventory.In order to solve the above problems,the article finally puts forward the G enterprise inventory internal control optimization scheme and scheme implementation safeguard measures,including:guarantee enterprise good internal control environment,establish and improve the risk assessment mechanism,establish good information communication mechanism between departments,improve the internal supervision system.