The Study On Internal Control Of Inventory In GHSD Power Plant

The electric power industry is one of the pillar industries in China,which is closely related to the national economy and the daily life of residents.From the perspective of power generation composition,thermal power generation is still the main power generation mode in China,accounting for 65.21% of the total power generation.China's thermal power enterprises are facing fierce competition,led by the five giants of the electric power industry of Guodian,Huaneng,Huadian,Datang and Zhongjian.Therefore,cost control is particularly important for thermal power enterprises,and inventory control is the most important.The paper is divided into five chapters.First,the introduction plays the role of leading to the following contents,introducing the purpose and significance,literature review,research methods and research content.What's more,it is the case description,which briefly introduces the basic situation,organizational structure and operation of GHSD company,and describes the inventory situation.This paper describes the operation of inventory internal control by entering enterprise practice and field research.Next in importance,it is a case study.It elaborates the problems existing in GHSD company's inventory internal control and combines the five elements of internal control to carry out a targeted analysis of the specific problems.The causes of the problems are:imperfect control environment,weak risk awareness,imperfect inventory internal control process,imperfect inventory internal control information system,lack of supervision and review system,etc.Next,it is the enlightenment and suggestions,GHSD company inventory internal control system optimization suggestions,GHSD company inventory internal control situation put forward targeted recommendations: improving internal control environment,improving management awareness,improving inventory management control process,strengthening information communication,improving internal supervision activities.These suggestions are helpful to improve the internal control of power generation inventory.Finally,it summarizes and draws the conclusion of this paper based on the analysis of the above four parts,and provides reference for other power generation enterprises.