The Research On The Improvement Of Inventory Internal Control In JY Supermarket

In October 2020,the Fifth Plenary Session of the 19 th Central Committee made important arrangements for my country to accelerate the development of a modern industrial system during the "14th Five-Year Plan" period.The meeting pointed out that the central government adheres to the policy of taking the real economy as the focus of my country’s economic development,and the meeting made a detailed plan for the development path of the real economy.The supermarket format,as the main force in the development of the real economy,after more than 30 years of rapid development,with the impact of e-commerce platforms and changes in consumption concepts,it is an indisputable fact that my country’s physical retail has entered a bottleneck period.The sudden outbreak of the new crown pneumonia epidemic in 2019 is undoubtedly worse for the already sluggish physical retail industry,and the supermarket format has ushered in an unprecedented crisis.In the post-epidemic era,how to optimize the internal control of the enterprise in combination with the adjustment and change of the market environment,so that the enterprise can achieve a longer-term development in a market environment full of crises and challenges,is a major problem for all supermarket companies.For supermarket companies,the importance of inventory internal control is self-evident.This paper takes JY supermarket as the case object,combines the characteristics of the post-epidemic era and the development trend of the epidemic,analyzes the defects in the internal control of JY supermarket inventory,and puts forward targeted optimization suggestions.Firstly,the domestic and foreign related literatures on inventory internal control are reviewed,the principal-agent theory,information asymmetry theory and COSO internal control theory are sorted out,and the knowledge framework of inventory management internal control is clarified,which lays a theoretical foundation for the research on JY supermarket inventory internal control.Secondly,through the analysis of the internal control system of the five key links of inventory procurement,inspection and receipt,warehousing and outbound and inventory,it is found that JY supermarket has an imperfect supplier management system in the internal control of inventory,and procurement personnel do not rotate for a long time,Unreasonable performance evaluation mechanism for acceptance personnel,failure to handle inventory delivery procedures as required,unscientific inventory storage classification,and lack of supervision in inventory inventory.Finally,optimization suggestions and safeguard measures are put forward for the defects of JY supermarket inventory internal control.The specific optimization suggestions include formulating a scientific and reasonable procurement plan,establishing a regular rotation system for procurement personnel,redefining the evaluation mechanism for acceptance personnel,and strengthening inventory partition management.And strengthen the supervision of the inventory delivery process.Safeguard measures include optimizing the internal control environment and strengthening the awareness of internal control;Strengthen risk control;Strengthen the construction of inventory information management;Unblock the internal and external information channels of the enterprise;Build internal control and risk supervision system.The optimization research not only has a profound impact on the internal control of JY supermarket inventory,but also is of great significance to other similar companies.