Research On The Material Procurement Internal Control Optimization Of DH

Purchasing as an important link of enterprise operation,has attracted more attention to China's enterprises,in order to bring enormous challenge to better cope with the increasingly fierce market competition and industrial restructuring,enterprises need a more complete internal control system to identify and avoid the risks of the procurement activities of the.DH Group company's existing internal control system has some flaws in the system design and implementation of the system,the supplier management,procurement staff pocketed the ills of the original internal control can't meet the enterprise's normal operation and development.Facts have proved that enterprises want to be safe,fast and healthy to take the road of sustainable development,we need a set of internal control system which is suitable for the development of the enterprise.How to build and ensure a reasonable and perfect internal control system,especially how to effectively control and manage the procurement of goods and materials,is an important issue to be explored.This paper takes DH group as the research object,the current situation of internal control of DH Company material purchasing and the problems are studied,combined with the internal control theory,"basic norms of internal control" and its related guidelines related theories of DH group procurement internal control makes the analysis,and the main problems in this paper,including the procurement system is not perfect,the procurement process is not standardized,lack of material procurement information communication,lack of procurement internal supervision and risk management.This paper from the actual situation of DH group,the use of procurement related internal control theory,the internal control of material procurement is designed,aiming at the existing problems,put forward the optimization suggestions for improvement,in order to promote the DH procurement business internal control to improve.