Research On Inventory Internal Control Of Fushun Special Steel

In recent years,economic development and social progress have led to drastic changes in China's economic and market environment.Only by constantly optimizing management programs and improving internal control procedures can enterprises achieve sustainable development.As the core system of enterprise internal management,internal control is very important for enterprise internal management,performance improvement and enterprise development.In addition,enterprises also pay particular attention to the internal control management of inventory,inventory for China's leading iron and steel enterprises,is a crucial part.Therefore,to study the problems and causes of internal inventory control in iron and steel enterprises is of great theoretical and practical significance to improve the economic benefits of enterprises and promote the development of the industry and national economy.Taking Fushun Special Steel as an example,this paper makes a detailed analysis of the existing problems in the inventory management of Fushun Special Steel,and gives practical suggestions and suggestions for improvement.The full text mainly consists of seven parts.The first part is mainly to elaborates the research background and research meaning of the internal control,both at home and abroad related to the internal control management,summarized the paper,for the development of internal control and internal control inventory summary and with the aid of many experts and scholars view a research framework of this article and combing the research methods of this article;The second part is mainly to clarify the related theories and concepts of internal control;The third part summarizes the development of Fushun Special Steel Company,on the basis of reviewing the general situation of internal control detailed analysis of the enterprise internal control of each process;The fourth part mainly from the fushun Special Steel Company's control environment,control activities,information communication and internal control of the supervision of these four aspects to detailed analysis of fushun Special Steel Company this case,in order to find fushun Special steel Company in the internal control of inventory deficiencies;The fifth part analyzes the causes of the problems found in the four aspects of fushun Special Steel Company's control environment,control activities,information communication and internal control supervision;The sixth part puts forward improvement methods for internal control of Fushun Special Steel Company according to the above problems and causes.The seventh part summarizes the case of Fushun Special Steel Company and puts forward the shortcomings of this paper and the prospect of the future.Through the study,it is found that fushun Special Steel Company's control environment,control activities,information exchange and internal control supervision procedures have some deficiencies and defects.Therefore,this paper helps Fushun Special Steel Company to optimize and improve the internal control environment,improve the company's inventory internal control procedures,strengthen the smooth degree of information communication and help the company to establish a sound and effective internal control supervision procedures and evaluation system by providing advice.Thus to help the iron and steel enterprises like Fushun Special Steel Company to improve the efficiency and ability of inventory management.