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Inventory of internal control is an important part of internal control, a sound internal control system to detect billing errors, help prevent fraud. And many enterprises or without good internal controls, or when for various reasons but can not really play a role, in the event of fault, that is, to impose fines, demotion, dismissal, rather than to fundamentally solve the problem. (B) Failed to achieve the puterized inventory management 500 WalMart number one was one of the first retail spending huge sums to invest in information systems, such as the use of puters to track inventory (1969), the use of bar code technology (1980), the use of EDI (1985), the use of wireless scanning Gun (1988), which established a highperformance, improve puter systems to ensure that within one hour quickly grasp the global G store the inventory of goods, shelves, sales. and we in addition to a few large panies Most of puterized management of enterprises has not yet been achieved. as a result of a wide range of inventory, accounting for a greater workload, greatly reduced easily have the following disadvantages: First, the impact of inventory accounting timeliness and accuracy of data will cause the book does not match with the actual stock levels, resulting in a large number of potential losses, which can not be a true reflection of the financial statements of the financial situation of enterprises。 custody and inventory。 clearly the responsibilities of personnel managers and job requirements of ultra virus for the right to refuse to handle the business, Report to higher authorities。 stock ledger set up to strengthen the hosting, distribution, temporary storage and processing of inventory management mission. 3. Storage and custody of control. First of all, according to sales plans, production procurement, such as the development of warehouse financing plan, a reasonable inventory to determine the structure and quantity of stock. Secondly, to strengthen the daytoday 6 management, and strict restrictions on access to unauthorized personnel inventory. Third, establish a classification of inventory management system, all the stock of enterprises according to their importance, the value of the level of consumption, such as the size and ordering degree of difficulty as the standard, divided into ABC categories, and management。 stock acquisition, acceptance, custody, issued the recipients to dispose of the various sectors of the information required certificate safekeeping. 5. Oversight and inspection. Regular checking of stockrelated operations and personnel positions set up the situation。 regular inspection of the inventory accounting system implementation. (C) The establishment of their own developmental needs for puter inventory management system 7 we may not like WalMart as the size of a gym owner, can the Federal Space Agency and the United States parable to the puter center, but according to their own needs, the establishment of the applicable inventory management system to realtime, dynamic understanding of business inventory information, improve inventory efficiency. Unified accounting system in accordance with the provisions of accounting, inventory accounting should be timely, accurate and plete. (D) Inventory planning Inventory planning is to control inventory levels, lower occupancy funds to inventory and costeffective to achieve the best optimization of inventory control methods in advance. Inventory planning to do a good job, first of all orders should be the formulation of economic planning, economic order quantity, reorder point replenishment in time to avoid out of stock. Secondly, to identify the occupants of the amount of capital stock. Usually can be used in three ways: First, based on a variety of inventory average daily turnover of working capital funds and their number of days to determine the amount of inventory turnover period of c