Research On The Internal Control Of Inventory In S Company

Chemical industry occupies an important position in our country's national economy.With economic development,more and more chemical companies have set up an internal control system according to the policy requirements.However,many chemical companies in our country have a couple of problems in understanding internal control.Only taking internal control as a mechanism to prevent or control financial fraud or a mechanism to deal with peculiar risks does not pay great attention to the internal control of inventories at all.Based on the research of internal control,this dissertation studies the necessity and effectiveness of the internal control of the case enterprise stock based on the principal-agent theory,contingency management theory and system management theory.Based on the case study of Company S,the paper reviews the current situation of internal control of inventory of the company,analyzes the problems in inventory procurement,inventory storage,warehouse management,inventory collection and delivery,inventory inventory,And pointed out that the reasons for the problems of the internal control of inventory of the enterprise are:(1)the information system is not mature enough;(2)the restriction of the organizational structure of the company;(3)the management does not pay enough attention to the inventory internal control and risk management;(4)the Company lacks incentive mechanism for the internal control of inventories;(5)the stock management of the Company is very difficult.After finding out these reasons,the author put forward some suggestions on optimizing the internal control of inventories of Company S:attaching importance to human resources management,strengthening the inspection and supervision of internal control of inventory,strengthening the information communication related to inventory and emphasizing the risk management.Hope that through the study can help companies achieve the establishment of high-quality inventory management mode,enhance the effectiveness of internal control of inventory purpose.