Research On The Internal Control Of Purchasing Business In JR Company

Under the background of rapid economic development and globalization,internal control,as an important management tool for modern enterprises,has become the core force of enterprise development and competition.The United States in 2002 and 2004 promulgated the "Sarbanes-Oxley act" and "Enterprise Risk Management-integrated framework",which indicates that the western developed countries pay close attention to study on enterprise internal control has reached a new height.In 2008,the Ministry of finance,China Securities Regulatory Commission and other five jointly issued the "The basic norms of internal control",marking the construction of internal control of China's enterprises have a unified regulatory standards.Nowadays,there are more and more enterprises in the internal control process,risk identification and assessment and the construction of the internal control system has spent a lot of manpower,material and financial resources,the purpose is to improve the management efficiency,fully and effectively integrate various resources.Internal control of procurement operations is an important part of enterprise internal control,establish and improve the internal control of procurement operations helps to reduce the cost of enterprise,prevent enterprises procurement risk,ensure the normal operation of production and operation.How to build and ensure a reasonable and perfect internal management system,especially how to effectively control and manage the procurement business,risk prevention to procurement,improve the efficiency of the enterprise,it is a very important task to explore earnestly.This paper takes JR company as the research object,and studies the present situation of the internal control of JR company's purchasing business.In the course of the study,the COSO risk management framework,using case study method,literature analysis method,observation method,questionnaire and questionnaire survey method and other research methods,from the internal environment,risk assessment,control activities,information and communication and supervision of these five aspects in the research.The main contents of this paper are as follows:Chapter One: introduction.This part mainly introduces the background and significance of the topic,the literature review at home and abroad,as well as the research methods and the main content of this paper.The second chapter,theoretical basis.This paper reviews the development of internal control theory,and introduces the related concepts of internal control of procurement.The third chapter is about the internal control of purchasing business in JRcompany.This paper introduces the basic situation of JR company's business scope,industry characteristics,and describes the current situation of JR company's procurement business.The fourth chapter is the investigation and analysis of the internal control problems of JR company.On the basis of theoretical research,this paper makes a detailed analysis of the problems existing in the internal control of purchasing business of JR company by questionnaire,inquiry and observation.The fifth chapter is about the countermeasures to improve the internal control of JR company's purchasing business.From the control environment,risk assessment,control activities,information and communication,internal oversight of the five,on the basis of the above analysis,aiming at the existent problems of JR company purchasing business,put forward the corresponding improvement countermeasures.The sixth chapter is the conclusion.This paper summarizes the research ideas and conclusions,hoping to provide a useful reference for JR company and other enterprises in the procurement management control.