Research On The Improvement Of Internal Control Of The Inventory Of Electric Power Enterprises

With the rapid development of socialist market economy,the role of state-owned enterprises in social and economic development is becoming more and more prominent.The asset management of state-owned enterprises,especially the management of inventory,is becoming more and more important.As a kind of liquidity assets with high flexibility,inventory's utilization and safekeeping and management efficiency have a great impact on the financial situation of enterprises.If the inventory enterprises want to realize the healthy and stable development and self breakthrough under the new situation,they should not only pay attention to the production and management,but also pay attention to the important value of inventory management,and improve the internal control of enterprises.As an important part of enterprise internal control,inventory internal control plays an important role in connecting procurement,production,sales and other links,and is an important part of enterprise internal control system.The establishment and effective implementation of inventory internal control system is conducive to enterprises to achieve business objectives,reduce operating costs,improve product quality,maintain the safety and integrity of current assets,improve the profit margin and enhance the competitiveness of enterprises.This paper takes the electric power multi business enterprise L company as an example,through the methods of literature analysis,case study,field investigation and experience summary,analyzes the current situation of internal control of inventory of L company,finds out the problems in the internal control of inventory of the company,and analyzes the causes of the problems in combination with the actual situation of the company,so as to realize the security and safety of enterprise assets Complete,improve the quality of enterprise financial accounting information,establish and improve the internal control of enterprise inventory.And then help L company to establish effective material inventory management and internal control mechanism,optimize L company management system,improve L company capital utilization efficiency,at the same time provide reference for other small and medium-sized state-owned enterprises inventory management,boost the reform and transformation of small and medium-sized state-owned enterprises.