From 2004 to 2012, it is a golden period for the development of China's liquor industry. However, in 2018, the government promoted the clean governance of the party, the restrictions of "three public consumption" and the implementation of the prohibition order reduced the growth rate of the liquor industry to a negative number and severely hit the high-end liquor market. As a manufacturing enterprise, inventory is an important part of the current assets of the enterprise. A good internal control system of inventory is a necessary prerequisite for the stable development of the enterprise. As a listed liquor company, Huangtai liquor industry lost money year after year in the course of industry reform, and many times of restructuring ended in failure. Even at the beginning of 2018, a huge amount of finished liquor was lost due to the failure of inventory internal control. Therefore, this paper studies the inventory internal control of Huangtai liquor industry.
First of all, this paper expounds the theoretical knowledge of inventory internal control, then introduces the inventory and its internal control status of Huangtai liquor industry, and finally puts forward suggestions for improving the inventory internal control system and operation process, introducing more advanced scientific management system, and establishing the internal control supervision and eva luation mechanism.