Problems And Countermeasures Of Internal Control Of Inventory In M Company

In recent years,with the development of economy,the scale of the enterprise is more and more big.For every country in the world,it is an enduring topic to discuss enterprise management.Enterprises to improve the internal control system can ensure the safe operation of enterprises,but also can prevent the waste of resources,improve the efficiency of enterprises,to ensure the authenticity of the financial data,integrity.Some internal management of enterprises neglect,not only the economy's development,the most serious cases will make enterprises and the national economy is an irreparable loss.A series of financial scandals,such as the Enron Corp's financial fraud,Xerox Co audit failure,WorldCom bankruptcy,Societe Generale fraud,and the case not be too numerous to enumerate,confirms the serious lack of internal control will lead to the failure of the company,the companys board of directors and the audit committee does not play its proper functions,there are serious the defects in the internal control mechanism of enterprises,regardless of the interests of the company management fraud only consider individual stock option profits and so on every kind of problems led to the company.Inventory is an important economic source of enterprises,enterprises in order to guarantee the security of the inventory,reduce the cost of procurement,inventory cost,storage cost,optimization and improvement of inventory management process,we should attach great importance to mention to the inventory management.Enterprises should constantly improve the internal control system,strengthen the management of inventory,to achieve more efficient management.This paper through on-the-spot investigation and Study on inventory management of M company,M company's problems in many aspects such as the acceptance of inventory management,inventory of storage,warehousing,inventory,warehousing refunding,cost accounting and other sectors,the serious backlog of inventory purchase,acceptance method,inventory management,lax backward library unqualified audit etc..The lack of internal control of the enterprise makes the operating efficiency of enterprises reduce,can not ensure the safety of property,it is difficult to achieve business objectives.This paper studies the inventory internal control of M company,according to this question analysis ideas to solve the problem,written about internal control of inventory related literature and based on the basic theory,combined with the actual situation of M company management,the company is necessary to perfect the internal control system,subdivided according to all aspects of inventory management the reality,found all aspects of the problem of existence,put forward reasonable solution...