Research On Internal Control Of Inventory Management Of JD Company Based On Financial Management Perspective

Since China successfully joined the WTO,enterprises,especially private enterprises in China,need to face fierce market competition in the process of accelerating the development of capital market and the process of global economic integration.Compared with the past,the market environment is becoming increasingly complex.Enterprises should establish a set of the internal control system which is fit with their strategic development,the reasonable and perfect corporate governance structure and governance activities.Only in this way,can they success in the fierce competition environment.Productive enterprises usually do some research,purchase materials for production and processing of value-added activities and sale products for profit.As a physical asset,inventory is throughout the whole process.So inventory is carrier of productive enterprise profit and an important economic source of the enterprise.If there is something wrong with the inventory,the profit of enterprise will be affected.Good companies will pay special attention to improve and perfect the internal control system construction of inventory,especially a series of problems related to inventory,such as safety problems,quality problems and inventory shortages,capital occupation problems,cost problems,etc.,in order to achieve optimization of inventory management process,ensure the safety of the inventory,and decrease the cost of production and inventory purchase,enhance and highlight its products the advantage position in the same industry competition in the market,especially very high product homogeneity of manufacturing enterprises.So many domestic private enterprises leaders begin to pay attention to the inventory internal control to promote the competitiveness of the quality of the inventory,improve the accuracy of the financial statements of the enterprise,protect the maintenance enterprise property from losses,complete the operating results and the anticipated target of the business activities,promote the value of managers,employees and enterprise itself.If inventory has problems,the enterprise internal control management will have problems that assets may be lost and devalued,seriously serious confusion and triggering a financial crisis,or even bankruptcy may happen.Obviously,strengthening the internal control of inventory is a compulsory course for all productive enterprises.Based on this,this article takes JD as an example to discusses enterprise internal control inventory management based on financial management perspective.First,analyze the existing problems in inventory control from the perspective of financial management based on the relevant internal control theory of inventory and the current situation of internal inventory of JD.Second,further explore the reasons for the existence of these problems.Finally,put forward relevant Suggestions for the problems of company based on theory of knowledge.On one hand,the research in this paper can enhance the level of JD company internal control inventory management and avoid certain financial risk.On the other hand,the internal control of inventory can play a certain reference function for small and medium-sized electronics manufacturing enterprises,which has strong practical significance.