Study On Internal Control Evaluation Of Purchase And Payment Business Of Xindong Instrument Company

At home and abroad in recent years,the enterprise fraud case occurred,shows that at present most of the company in the world there are significant defects in the internal control management,at the same time,makes the enterprise governance problems become the focus of internal control for the management of enterpr ise,to the enterprise internal control evaluation can not only effectively to ensure normal operation of the internal control of the enterprises,but also can make the company more healthy and long-term development.However,the effective internal control is inseparable from the perfect internal control evaluation system.In 2002,the Sarbanes-Oxley act formally by the us congress,it emphasized the importance of internal control,in 2008,our country enterprise internal control basic norms,the enterprise internal control evaluation guidelines have been released,and the listed company of our country has begun to translate these documents requirements into the daily business activities,visible,internal control also get attention and pay attention to our company.The effectiveness of internal control refers to the effective design and effective implementation of internal control.According to the relevant research at home and abroad,it is difficult to achieve effective design and effective implementatio n of the current governance of internal control in C hinese enterprises.When most scholars study the internal control evaluation of enterprises,they generally set up the evaluation index based on the five elements of COSO,without combining with the actua l situation of enterprises themselves,so this may bring some influence on the final overall evaluation result,and may even lead to the final evaluation result is not so accurate and reasonable.In view of this research status,the author takes a small-scale manufacturing company as the research object,analyzes the internal control status of its purchase and payment link,summarizes the analysis results,and proposes corresponding solutions to the problems found.The whole thesis writing process is mainly to make up for some deficiencies of internal control evaluation research.This paper mainly takes the purchase and payment business of Xindong instrument co.,LTD as the main research object.By reading domestic and foreign academic journals on internal control,the author lays a theoretical foundation for this study.This paper mainly USES the analytic hierarchy process and the fuzzy comprehensive evaluation method to study and analyze the effectiveness of the internal control of the purchase and payment business of xindong instrument co.,LTD.During the internship,the author conducted tests on the internal control of the case company,asked relevant personnel,conducted spot checks on relevant materials and issued questionnaires,which were the main data source of this study.The data is analyzed and sorted out by the author,which is true and accurate to a certain extent.However,as the whole process is easily affected by human subjective factors,it also brings a certain negative impact to the researc h of this paper.In the data analysis,the author adopts relevant measures to test the consistency of the data,so as to improve the reliability of the final research results.Firstly,the author selects and determines the evaluation indicators according to the actual situation of the case company.This paper mainly sets three levels of indicators: target layer,criterion layer and indicator layer.Then,according to the rating situation of the evaluation group,the analytic hierarchy process is used to determine the weight of the evaluation index.The process mainly includes: constructing pin-two judgment matrix,calculating the special root value of judgment matrix,calculating the consistency index,and checking the consistency index.Through the consiste ncy index test,it shows that the constructed pairwise judgment matrix is effective.Otherwise,the constructed pin-two judgment matrix is invalid and needs to be further adjusted until it passes the consistency test.Finally,the fuzzy comprehensive evaluation method is used to analyze and research the evaluation results,which mainly includes: determining the membership degree vector of each index level,establishing the membership degree vector matrix,establishing the evaluation set and fraction set,constructing the fuzzy matrix,and performing a series of operations to obtain the score results of each evaluation index.According to the final score,at all levels index can see very clear case company purchasing payment link internal control system of the formulation and implementation,this paper case company at all levels index score,according to the results of the case company purchasing payment business internal control system to make and execute the following problems,such as: purchasing planning a udit control does not reach the designated position,choice of supplier evaluation is not reasonable,lax,procurement contract control,procurement staff payment management does not reach the designated position,control is lax.Based on these internal co ntrol defects found in the study,the author puts forward relevant solutions.It is hoped that the actual problems existing in the purchase and payment process of Xindong instrument and Meter Company can be truly solved,and the internal control system of Xindong instrument and Meter Company can be improved to a certain extent,so as to improve the internal control execution of Xindong instrument and meter company.At the end of the paper,the author makes a summary of the writing of this paper,put forward the shortcomings of this paper,but also for the future of internal control research to make some prospects.