Internal Control Optimization Of Purchasing And Payment Business

At present,the increasingly fierce market competition,enterprises overcapacity pressure increasing,the marketing means of tricks,corresponding to the procurement and payment business management is also facing more and more challenges,coupled with the current domestic economic environment is still not standardized and improved,making the enterprise procurement and payment business become fraud and fraud has become a high incidence area.To regulate the internal control of purchasing and payment has become an important issue,which is becoming more and more important.Firstly,the paper cited the theory of corporate fraud and internal control,then the risk of the enterprise in the procurement and payment and the countermeasures are described,finally,the author practical work of the ABC company as an example,linking theory with practice,on the difficulties and problems encountered in the actual business enterprise purchase and payment and how to effectively control the in-depth analysis,put forward ideas and solutions to solve effectively.Paper establish a more complete purchasing and payment internal control perspective,based on the related theory of internal control,combined with the actual situation of ABC company,improve the purchasing and payment business internal control Suggestions,establish suitable for ABC company characteristics,feasible purchasing and payment related to the internal control system.Through the improvement of the purchasing and payment internal control,strengthen enterprise's competition,improve the economic benefit.The conclusions of this paper are as follows,according to the typical cases in this paper,revealed by standard procurement and payment of the internal control of each link,can effectively prevent the procurement fraud risk,establish scientific procurement management processes,improve procurement efficiency and quality,reduce the cost of procurement as a whole.