A Case Study Of Internal Control Of Purchasing Process Of YNW Biological Company

With the rapid development of economy, more and more attention has been paid to the internal control in the world. As an effective management theory and measure,internal control has a long history of exploration and development in the developed countries. At present, China is in the process of further opening up, the foreign companies due to the lack of internal control brought about by a series of problems are also common in China's enterprises.The purpose of this paper is to improve the purchasing process of YNW biological company, so as to enhance the company's ability to resist risks. The method employed in this study is as follows: firstly, the domestic and foreign research status and basic theory of internal control are summarized,which laid a theoretical foundation for the analysis and optimization measures of follow-up; then,in the five elements of internal control as the starting point, select the YNW biotechnology company's procurement business process as the research object,analyzes the existing problems in the internal control of the company, and puts forward the optimization suggestions and solutions, promote the improvement of the internal control system of the company.This case study, both theory and practice, both on the theoretical groundwork for internal control, and selects a small business process but the specific aspects of internal control are studied, combined with the YNW biotechnology company's case analysis, and lists the internal control problems, and from the five elements of internal control and put forward specific optimization recommendations. It can provide a reference for the detailed study of the internal control of small and medium enterprises, to ensure the safe operation of YNW biological companies and the effectiveness of the procurement business processes.