The Research On The Control Of The Internal HCJB Company Inventory

With the development of world economy, joint-stock company become themainstream of economic subject, the separation of ownership and control leads toenterprise information asymmetry phenomenon exists between the operator and owner, inorder to improve the company’s management, internal control is made. It is one of theimportant means of modern enterprise management, and at the same time,the enterpriseinternal management system is an important part to improve enterprise managementefficiency and to ensure that the assets security is very important. As an important part ofcurrent assets, inventory in the enterprise asset management have the weight.To position,strengthen the management of inventory, and establish the effective internal controlsystem is necessary. Take an examination of the COSO framework and the national basicnorms of internal control in this paper, the brilliance Jinbei company internal controlsystem Line analysis, found that the company is currently in inventory managementloophole: due to the current inventory internal control system.Defects, so the acceptance,storage, inventory, storage, calculation is more or less problems, unreasonable as rawmaterials acceptance inspection, warehousing department did not realize the separation ofincompatible duties, etc., to the enterprise, Management efficiency of the productionsafety, there are disadvantages, need to be addressed, so this research has importantpractical significance.In this paper, the research object is the company’s inventory internal control system,the article roughly according to the Suggestions to solve problems, analyzing problems,the logic of thinking of, in the system to study the inventory internal control on the basisof related literature, combined with the research field of information, the inventoryinternal control related theory with corporate governance leads to the necessity ofestablishing a sound system of internal control, according to the five elements of internalcontrol company current inventory internal control system is analyzed, and according tothe segmentation of the business process, find the problems in the reality of each process,puts forward the Suggestions to solve these problems. Finally combining the improvedbusiness process diagrams pointed out the key control points, has been clear about thekey in operation, attach a redesigned inventory internal control system, increase the maneuverability.The full text writing is divided into six partsThe first part is the introduction. Mainly introduced the research background,research purpose and significance of this article, on the literature, this paper expounds theresearch train of thought as well as the full text of the basic framework of this article.The second part is theory expounded, in this part introduces the inventory internalcontrol concepts and objectivesThe third part mainly introduces the HCJB company’s basic situation, thecurrentinternal control of inventory and HCJB company.The fourth part to HCJB company inventory problems of internal control aredescribed, through four aspects, including stock purchase inbound links, stock keepinginventory links, the outbound sales link of inventory and inventory accounting link thoseproblems respectivelyThe fifth part of HCJB company inventory is the cause of the problems existing inthe internal control is analyzed, find out the cause of the problem.The sixth part. According to HCJB company inventory internal control problemsand the causes of problems, using the theory of the COSO framework and improvementSuggestions are put forward in view of the situation of the company, make enterprise inthe management of inventory can further improve its internal control.