A Company Business Process Reengineering Of Purchasing In《Sarbanes-Oxley》

After The United States Enron events, In order to safeguard the interests of investor,The United States government have promulgated the Sarbanes-Oxley. As a Solar company, A have designed the troublesome control process to be achieved. Nevertheless it is also bring the Hidden trouble on company efficiency. Therefore, simplify the Process, Improve efficiency were become the focus for the A company. As a manufacturing, purchasing process is important in the business process, It can affect the cost and profit directly. Follow the SOX, Improvement the purchasing management process, restructuring and cancel the cumbersome control process to improve the efficiency of the purchase.This article expounds two basic theory of the Business process reengineering this time which is the internal control theory and process reengineering. For the internal control theory, it emphasis on introducing the COSO control system and the centre clause of<SOX>, this is the rule of this BPR, and also the base to control the risk, The process reengineering theory introduces the definition, general principle and method of BPR, the process chart and ASME are used in the follow-up process reengineering. As the material purchase and capital assets purchase is relatively independent and has different operation method in A company, we can analysis the purchase business divided into two parts: material purchase and capital assets purchase. Analysis and diagnose the organization structure and business process of the two parts by using the ASME and other analysis methods. Point out the problem of the two business parts and design the reengineering scheme. The design of the organization structure shall stand out the duty clearly, delete the overlay duty and prevent the appearance of manage or not manage. The design of business process reengineering shall stand out the function of budget and plan by using the information system technology. Stand out the customer guide, and put away the class doctrine, The end of this article has do a planning for carry out the reengineering,.The method which analysis in this article can solved the problem of A company. The conclusion and method can also for the companies which met the same problem reference.