Research On Inventory Internal Control Of XY Pesticide Company

Pesticide industry is an important agricultural support industry.The application of pesticides plays an important role in ensuring agricultural production and solving the food crisis.China is a large population,per capita arable land is less than 40 % of the world's per capita level.Under this background,the rational use of pesticides plays a key role in ensuring food security and improving people's living standards in China.In recent years,the Environmental Protection supervision activities of the central and provincial environmental inspectors have been carried out closely,such as "looking back" and defending the blue sky.Pesticide manufacturers are under intense pressure to supervise environmental protection due to their production characteristics.Many small and medium-sized pesticide production enterprises have stopped production or closed down because they do not meet environmental protection requirements.Due to the toxicity and environmental pollution of most of the raw materials,intermediates and finished products produced by pesticide manufacturers,under the current environmental protection and high pressure,inventory risk has become an important risk factor that threatens the development of enterprises.On June 1,2017,China's newly revised Regulations on Pesticide Administration formally came into force,setting out stricter requirements for pesticide enterprises,such as strengthening the pesticide production licensing system and clarifying their procurement responsibilities.Pesticide manufacturers are facing unprecedented regulatory intensity and management pressure.Internal control is an effective way for enterprises to ensure that their business objectives and strategic objectives are achieved.Establishing good internal control of stocks is an important way for pesticide manufacturers to deal with self-height inventory risk level and improve inventory management level.Taking XY Pesticide Company as the research object,this paper first analyzes the internal control status of the company's inventory.It was found that the internal control of XY Pesticide Company's inventory lacks the risk management mechanism for suppliers,the inspection system for personal belongings of the personnel in the warehouse is not implemented,the inventory identification management in the raw materials warehouse area is not in place,the dangerous inventory is issued without special authorization system,and the layout system is not reasonable.Secondly,the paper analyzes the cause of the problem,andpoints out that the internal control consciousness of the company is not strong,the key risk points of inventory are not combed out comprehensively,and the internal control supervision and evaluation work is not in place.Finally,according to the problems existing in the company's inventory internal control,this paper puts forward some measures such as setting up the supplier number warning mechanism,strengthening the inspection of personal belongings,strengthening the inventory identification management in the raw materials warehouse area and optimizing the inventory point system.The research of this paper is helpful to improve the internal control of the stock of XY pesticide company,reduce the inventory risk of the company under the current high-intensity environmental protection supervision and supervision,ensure the normal development of the company,and improve the competitiveness of the company.At the same time,it can also provide reference for other pesticide production companies to improve their inventory internal control,and further improve the overall level of inventory internal control in the pesticide industry.