Based On Risk Management Of The Inventory Internal Control Research

For a very long time, the internal control has get wide attention at home and abroad.From the sarbanes-oxley act and the general framework of the enterprise riskmanagement, then to" the enterprise internal control basic norms "and" a complete set ofenterprise internal control guidelines "successively promulgated, a set of sound internalcontrol system is more and more important in the enterprises. Based on themanufacturing enterprise plays an irreplaceable role during the development of thenational economy, their structure, employment and revenue have great contribution to ourcountry’s economy, the internal control has been a hot topic. While manufacturingenterprise’s internal control system is not very perfect, there are many imperfections.Inventory is an important current asset of enterprises during the process, it takes upa lot of resources in the whole production, for manufacturing enterprises, inventory hasaccounted for nearly60%of the total assets. For the inventory internal control alsocovers the whole process of enterprise production and sales. But in recent years,according to the data from the total inventory of manufacturing enterprises, which hascomes to new peaks, the surge of inventory has brought about various aspects of risks forthe companies. Enterprise risk management is the extension of the internal control, howto improve risk consciousness should starts from the internal control. How to effectivelyimprove the internal control, improve the operation efficiency, and also speed up thecapital flow is a topic which worth deep discussion.Put the internal control theory as the breakthrough point, based on the study of theCOSO enterprise risk management-integrated framework, and also take themanufacturing enterprise inventory internal control system construction for clues, thispaper puts forward the basic concept of manufacturing enterprise inventory internalcontrol system, which aims to form the manufacturing inventory internal controlframework. This article is divided into the following several parts, which is based on themanufacturing inventory study of internal control:The first part is the introduction part, aims to introduce the research background andsignificance of this article, secondly introduce the related literature at home and abroad,then introduces the content of this paper, describe the research method, finally point out the innovation point of this paper.The second part is the inventory internal control and risk management related theory,this paper introduces the supply chain, stock inventory of risk management and internalcontrol related theory, and then focuses on the relationship between the inventory internalcontrol and risk management.The third part introduce the present situation of manufacturing inventory internalcontrol and causing analysis, first take Shenzhen a-share manufacturing data as anexample, to introduce the present situation from the construction and execution ofmanufacturing inventory internal control, then analysis problems of inventory internalcontrol.The fourth part is the construction of manufacturing inventory internal controlframework, introduce the inventory internal control framework and principles, and thencarry out the detailed design about the whole inventory internal control.The fifth part is the application research of manufacturing enterprise inventory riskcontrol, take the actual case as the example.The sixth part is the conclusion, summarize the whole article.This article starts from the perspective of risk management, relates the inventory ofthe risk management internal control, in order to get inventory internal control goal andidentify risks through the business process, then take corresponding measures to optimizethe inventory internal control. From the perspective of risk management research and theimplementation of the internal control, hope can perfect our enterprises internal controlsystem, and also provide some corresponding suggestions, which can improve theefficiency and effectiveness of the internal control.