Research On Internal Control Of Retail Enterprise Purchasing

Under the policy of expanding domestic demand, consumption upgrade and work together to improve people’s living standards, the rapid development of the retail business, foreign retail companies such as Wal-Mart, Carrefour for its long history, rich management experience, our local enterprises to create a huge retail It challenges. China’s domestic retail enterprises rapid development in the second and third tier cities, but the late start, both in terms of business management, personnel management, system construction and other enterprises with foreign retail segment gap, especially in the internal control system construction.Retailing business procurement operations smoothly or not related to whether the normal operation of the retail business, operating performance is good. Retail enterprises to ensure good quality of goods, the effective use of funds, effective risk management, etc., are inseparable from a sound internal control system procurement operations. As a retail supermarket business representatives, should also strengthen internal control of procurement operations.By combing the relevant research literature, drawing on previous research results, based on the theories and methods of internal control, combining the development of internal control, extensive, in-depth research, the full collection of first-hand information on the basis of to QZY supermarkets, for example, the main use case study method, internal procurement operations of supermarkets controlled carding a study, summed up the experience of the internal control supermarket purchases, reveals and analyzes the existing problems. Finally supermarket purchases the internal control problems existing in the corresponding countermeasures:improve the internal control environment, risk management, strengthen preventive measures, improve supplier management system, a sound budget system, improve the internal control information communication.