DK Husbandry Company Purchasing Business Internal Control Optimization Research

In recent years, the rapid development of China's animal husbandry to obtain, such as the quantity and quality of hogs have achieved greatly improved. But the face of fierce competition in the domestic and international markets for imported meat, Hunan aquaculture, especially the development of hog farming enterprises are still facing great challenges. Regulate the internal control and management of livestock enterprises, enhance their market competitiveness, to promote the overall development of China's aquaculture industry is important. Procurement as a corporate business activities as an important part of both the starting point for manufacturing enterprises, but also to connect an external supplier ties, and the procurement and payment process is also closely related to a certain extent, determines the production costs, and ultimately with the profit hook. Strengthen the management of procurement and establish effective internal controls to help companies effectively prevent and manage risk, improve overall operational efficiency. Based on this background, combined with comprehensive risk management framework of international and internal control standard system, drawing on research for general corporate procurement and payment of internal controls to specific animal husbandry company DK for the study, combined with industry and business characteristics by optimization of its procurement and payment of internal controls in order to provide reference for the other companies in the same industry to improve procurement and payment of internal control.Full accordance with the "ask questions, analyze and solve problems," the logic of the idea to start learning the basic theory and the major domestic and internal control relevant literature on internal control, DK husbandry company procurement operations analysis of internal control situation, presented an overview of the company, the basic process of procurement, procurement division of responsibilities and positions existing procurement management system. The company pointed out that DK internal control system in the procurement, governance structure and iob settings to be optimized to control the presence of activities, information and communication and overseas buyers risk control and other issues, and analyze its causes problems. The last part of internal control for the purchase of the issues raised from the establishment of a complete internal control system, improve the control environment, improve key control activities, information and communication mechanisms to improve and effectively respond to cross-border procurement optimization measures five areas of risk.