The Design Of The Internal Control System Of Procurement Operations Of Iisted Companies

The outbreak of the global financial crisis has seriously undermined investor confidence, affecting the overall development of listed companies. As the post-crisis era, increasingly fierce competition among enterprises, listed companies want to deal with the fierce market competition, you need to comprehensively improve the management level, to establish their own competitive advantage. Procurement and production, sales, inventory, are closely linked, is a listed company in the production process is extremely important aspects. However, the procurement business involves many links, contacts both inside and outside the company, management more difficult, especially in the implementation of diversified listed company after the increase in the variety procurement, procurement service more frequent, complex procurement chain fraud phenomenon also increase, and serious damage to the company's image, also affected the economic interests of the investors at large. Therefore, an urgent need to improve procurement operations listed company's internal control system, strengthening the management of procurement operations. In this paper, sourcing operations in China listed companies, as the research object, in analyzing the operating characteristics and development of listed companies on the basis of the status quo, revealing the listed companies in the procurement operations of internal control problems, analyze the causes of the problem, on this basis, the procurement operations of listed companies raised the internal control system designed for general ideas, to build the procurement operations of the general framework of internal control. Aimed at further improving the internal control system of listed companies, listed companies to maintain and improve competitive advantage.