JM Chemical Inventory Internal Control Optimization Research

At present,in the field of new coal chemical industry,chemical enterprises are developing rapidly and have the trend of overcapacity,coupled with the double superposition effect of the epidemic and the decline of the world economic environment,the production and business environment facing enterprises is more full of uncertainty.This paper studies the internal control optimization of JM Chemical,a new coal chemical enterprise,especially the internal control research on the key point of inventory,trying to avoid the fraud in inventory management,reduce the inventory cost,improve the enterprise efficiency,and to deal with the safety and integrity of the current production and business risks.JM Chemical Industry is a private new coal chemical enterprise.As a new coal chemical enterprise,JM chemical inventory is special and dangerous,and also has the characteristics of large quantity,miscellaneous categories,significant raw material ratio,cumbersome accounting,difficult inventory,and high storage requirements.The main contents of this article are as follows :Chapter 1,the Introduction.The second chapter mainly summarizes the basic theory of internal control and the inventory internal control contents.It details the control process of inventory internal control.Chapter 3,through the investigation of JM chemical inventory internal control status,this paper first introduces the basic situation and operation status of the company,and then explains the internal control process in each link of the company inventory business.Chapter 4 summarizes the problems in the internal control of the JM chemical inventory and analyzes the five factors of the construction of the internal control and operation.Chapter 5,based on the reality of JM chemical inventory,the improvement ideas and optimization design for the internal control of the company's inventory.Chapter 6,it is suggested to perfect the cooperative guarantee mechanism of inventory internal control and optimize operation,introduce digital information platform,strengthen information and communication control by adjusting the organizational structure and human resource policy of the company,And improve internal control supervision and other measures to ensure the efficient operation of JM chemical inventory internal control.Based on the investigation of inventory status and internal control process of JM chemical industry,it is found that although the internal control standard of inventory is established,there are still many loopholes and defects in the actual management of the enterprise.Based on the theory of internal control construction,this paper deeply analyzes the root causes of defects,such as unreasonable construction of control environment,imperfect risk assessment system,imperfect control activities,incomplete information and communication platform,absence of internal supervision and so on.Further,this paper uses flow chart method to optimize the design of JM chemical industry in inventory business and internal control process,and to perfect the cooperative guarantee mechanism of inventory internal control and optimal operation.For the JM chemical industry in the industry to enhance the competitiveness of the help.