The Research Based On The Perspective Of Supply Chain Management To Build The Internal Control System

Internal control is an important part of modern corporate governance, which is the guarantee of enterprise production and operation. In recent years, internal control has been the concern of the theory field and practice field. At present, many domestic enterprises make the internal control management system become a mere formality, not take measures to implement, therefore, how to combine the enterprise characteristic, construction and enterprise management mode that matches the internal control system, has become the most crucial problem in current enterprise internal control is.With the development of our country’s economy, market demand has become increasingly diversified and personalized, custom manufacturing is becoming a more and more important branch of manufacturing. The target of custom manufacturing enterprise is accurate and timely access to the terminal customer demand, in order to achieve this goal, the manufacturing company need to rely on the supply chain, and carries on the effective management. Through the study of the integration of supply chain management, the company adjust the structure of supply chain, and coordinate the relationship between supply chain and improve supply chain efficiency, and improve enterprise core competitiveness. But because of the supply chain structure is relatively complex, and the external environment has certain uncertainty, in the event of supply chain structure risk will cause huge losses to enterprises and irreversible damage. Therefore, custom manufacturing enterprises based on supply chain management, should build a set of internal control system in conformity with the enterprise business model, which not only can promote the overall performance of the company’s operation, but also improve the overall effect of the internal control, and also can strengthen the anti-risk ability of a supply chain, effectively prevent and avoid the risk of supply chain management from internal and external.Combining with the case of M elevator company’s internal control system construction, which from the aspect of enterprise management and business process level, the M company has carried on the comprehensive analysis, internal control defects and six major driving factors, based on supply chain performance of M company’s core business process selection, this paper lock the core business process in the course of the construction of internal control. From the aspect of M company’s internal control management process and business process, and based on the theory of supply chain management, internal control integrated framework, we study the whole supply chain structure, reorganize the supply chain process, coordinate the relationship between the supply chain, ad to control the internal risk control key points, this paper expounds the M company internal control system construction scheme and process. At the same time, this article also explain the custom manufacturing enterprise production characteristics and management requirements in terms of the general analysis, combination of M company internal control system construction plan, which has been clear about the custom manufacturing enterprises based on supply chain management from the point of view to build the internal control system,we can draw lessons from the experience and the main points of thongs which need pay attention to.