Study On Internal Control Of Inventory In X Enterprise

China's economic development has entered a new normal state,and the development of various industries has slowed down,especially the manufacturing industry.The publication of relevant policies such as the state's restrictions on public consumption and alcohol restrictions has affected the development of the wine industry to a certain extent.The oversupply of alcoholic products makes the wine making enterprises enter the period of adjustment.It is necessary to carry out all-round innovation and perfect the management mechanism of the enterprises.The improvement of internal control can help enterprises to identify risks quickly,and can take certain measures when the internal and external complex environment changes,so as to provide a strong guarantee for the development of enterprises.As a traditional real economy industry,the key asset is inventory.Therefore,improving the internal control system of liquor enterprises is a necessary link to strengthen its internal control construction and a key factor to improve the management ability of enterprises.Based on the internal control theory of the enterprise inventory,this paper studies the internal control of the stock of the liquor company with X enterprise as the research object.Based on the actual situation of X enterprise's business management,this paper analyzes the current situation and related data of its internal control of inventory,and finds that it has problems in many aspects of inventory management.For example,the lack of procurement budget in the inventory procurement link leads to procurement irregularities,and the poor management of storage and storage chain causes inventory deterioration and damage.The reason is that the company lacks a good internal control environment and lacks risk management awareness,which causes the internal control of its inventory to fail to function effectively.The result shows that the company's inventory accounts for too high a proportion of current assets,low inventory turnover,and low inventory yield.Aiming at the problems existing in X enterprise,this paper optimizes the business flow of its inventory internal control and puts forward the guarantee measures for its effective operation.At present,the internal control system of many enterprises in China has not yet been fully implemented,and there is less research on the internal control of liquor enterprises.This paper hopes that through the study of internal control of X enterprise,it can provide a certain reference value for liquor enterprises and related departments to study the internal control construction of inventory.