Analysis On Internal Control Of Enterprise Inventory

With the rapid development of market economy,internal control is increasingly concerned by enterprises.whether internal control is perfect or not is directly related to the improvement of enterprise operating profit.Inventory is an important current asset in the process of production and operation of enterprises,but also an important part of enterprise assets,inventory control is regarded as the second source of profits of enterprises,so strengthening the internal control of enterprise inventory directly related to the enterprise's operating costs and operating profits.In December 2014,Wuxi metal material branch and its holding subsidiary Shanghai material trade charge co.,ltd.of Shanghai material trade co.,ltd.(hereinafter referred to as " Shanghai material trade")signed the warehouse lease and goods storage contract respectively with jiangxian mingmaite co.,ltd.(hereinafter referred to as " Shanxi mingmaite"),which agreed that Wuxi metal material branch and Shanghai material trade charge co.,ltd.respectively lease the warehouse storage inventory of Shanxi mingmaite,and Shanxi mingmaite shall assume the storage responsibility for the inventory.As of June30,2015,Wuxi branch and the material trade charge stored in Shanxi mingmaite warehouse chrome ore 572,500 tons.However,in November 2015,the inventory of chrome ore in the mingmaite warehouse in Shanxi province was only 27 tons,about30 tons of chrome ore disappeared,and mingmaite in Shanxi province said that the "lost" part of the chrome ore into their own production,which means that Shanghai's trade will lose about 500 million yuan.The case of los of stocks in Shanghai reflect that many problems existing in the internal control of stocks in Shanghai,and the standardize internal control of stocks has played a certain role in ensuring the development of enterprises,Based on the methods of literature review and case analysis,this paper takes Shanghai material trade inventory control case as the breakthrough point,analyzes the case in depth,and summarizes the problems existing in Shanghai material trade company in the aspects of inventory internal control from three aspects: inventory purchase and acceptance,inventory warehousing and issue,inventory inventory inventory count,involving inventory purchase,inventory revenue warehouse,inventory warehouse management,inventory issue audit,inventory count.the reasons for the problems are imperfect internal control environment,imperfect inventory internal control inspection system,poor communication of internal information,aiming at Shanghai material trade inventory internal control problems...