Research On Internal Control Of Purchasing Business Of Qinhuangdao Port Limited By Share LTD

Enterprise internal control gets more and more attention and discussion with the deepening of reform and opening-up in China since entering the new century.Especially for procurement business,the key link of enterprise management activity,if lack fair internal control management,it is likely to bring about management loopholes,thereby adversely affecting the business performance of companies.Procurement business of port logistics enterprises having its particularity and uncertainty faces the fact of large capital demand,sensitive reaction of the external environment,and the trivial turnover link.The standard of port logistics enterprise procurement business internal control directly influences how to use the enterprise assets effectively,and avoids the risks which exist in the process of operation and management at the same time.Strengthening internal control of port logistics enterprise procurement business is of great practical significance to promote comprehensive management of port logistics enterprise and the sustainable development.Firstly,this thesis introduces the research background and research significance,and summarizes the performance of internal control from both home and abroad.It makes a conclusion on the practical experience of enterprise procurement business internal control,makes a systematic introduction to the basic principles such as elements and implement of internal control,analyzes process and characteristics of purchasing business internal control,and introduces the basic approaches of purchasing business internal control,which provide substantial theoretical preparation for the following study.Secondly,it makes analysis of the current situation of Qinhuangdao Port Co.LTD including company's internal control environment,classification of the procurement,status of the procurement management process,etc.Then it specifically explains the existing problems purchasing business internal control through investigation.Last but not least,according to the requirements of the procurement internal control target,it puts forward the corresponding improvement scheme and security implementation,and provides promotion countermeasure for enterprise procurement budget management,supplier management,consulting the price management,contract management,and acceptance payment of outstanding problems.This thesis is expected to help solve practical problems of Qinhuangdao Port Co.LTD,to make the enterprise management to achieve the optimal effect,and try to provide inspiration and guidance for internal control management of port listed companies.