Research On Internal Control Of Z Group’s Inventory Under The Integration Of Industry And Financial

With the advent of the era of Industry 4.0 and the rapid development of information technology,the energy technology revolution continues to develop in depth,and the national advocacy of "carbon neutral and carbon peak" is also accelerating the transformation of energy enterprises.For coal enterprises,it is necessary to optimize the inventory internal control of enterprises because of the huge quantity and variety of materials required for production.The application of the concept of industry-finance integration provides new ideas for the optimization of inventory internal control.This thesis studies the inventory internal control of case enterprises based on the industry-finance integration mode,with a view to improving the efficiency of inventory management,optimizing the internal control for other fields of coal enterprises using industry-finance integration,and enriching and improving the theory of industry-finance integration and internal control.Firstly,this thesis combs and analyzes the literature of the research results of industry-finance integration,internal control and inventory management,and organically combines the three.Then take the inventory internal control under the industry-finance integration mode of Group Z as the research object,identify the functional division of the whole process of the inventory related business based on the perspective of the inventory value chain,and go deep into the whole process of inventory management,sort out the internal control of inventory under the industry-finance integration mode of Group Z in terms of organizational structure,human resource management,information system,etc.,and elaborate the key optimization areas of internal control of inventory around the five elements of internal control,Pointing out the existing problems such as inadequate integration of industry and finance,extensive internal control settings,high error rate of information system,analyzing the optimization mechanism of inventory internal control,putting forward suggestions on optimizing department responsibilities,improving the cooperation between industry and finance,strengthening the internal supervision system related to inventory,improving the performance appraisal system of units and individuals,strengthening the system operation training of business personnel,and continuously updating the information systems,etc,Finally,achieve the inventory internal control objectives.