A Study On The Relationship Between The Effectiveness Of Internal Control And The Performance Of Listed Companies

A Research on the Purchase Cost of enterprise internal control availability and performance relationSchool of Economic and management NORTHWEST UNIVERSITY meng xinlu shaanxi xi’an710069The enterprise is aimed at payoff. The target of enterprise is getting value maximitation. As a public information enterprise, quoted company is faced with fierce market competition. China enterprise have been cut-throat competition since China join World Trade Organization (WTO). By "Purchase cost control", enterprise can strengthen Internal management, realize value maximization of enterprise,advance enterprise performance.Purchase is the key link of enterprise management. It is related to enterprise cost and profit. Purchase is ignored by many enterprise. Purchase is accelerator in modern times. Strengthening purchase control is the way to reduce the cost, advance the enterprise revenue, moreover, is advance core competitive forces route.The text states the background and sense by internal control and entire cost management,introduce the research fruit and present situation of home and abroad. It confirm the research way and technology route,analysis that purchase cost is important to enterprise,state the leak in the enterprise and the purchase present situation. The text introduce the framework from control circumstance, risk assessment,control flow and scale,control information and commuinate,supervise link. It put forward to build purchase internal control system and perfect advice from system design,system build and operate flow to quoted company. By doing it,it put forward to enterprise to perfect internal control system and advance enterprise operational efficiency and core competition.By empirical research,the text make conclusion:(1) Purchase cost control advance enterprise operational efficiency to some extent;(2) it can bring into effect for enterprise by some time.(3) quoted company purchase cost control durative deficiency.(4) purchase cost control on enterprise have extent leak. By researching, the text put forward to advice to strengthen purchase cost control and advance coporate performance.The text research and extend visual angle of quoted company coporate performance.To some extent,it inherit and develop the theory production of purchase cost control and coporate performance. It can supply reasonable and operant reference and help for investor intermediary. It can bring into purchase cost control effect and accelerate perfect and development to market.