Research On The Internal Control Of DZ Publishing Company's Purchasing Business

Purchasing business is a key part of the company's operations.It is related to the cost and profit of the company.It is one of the business activities in which the company is most prone to fraudulent and fraudulent activities.It is closely related to the production and sales plan,and the frequentence and heavy workload of bussiness directly lead to an increase in monetary capital expenditures or external liabilities,and are prone to management loopholes.The cost of purchasing directly affects the profitability of the company.The success or failure of purchasing control directly affects the success or failure of the business.Strengthening the internal control of the procurement process is an important means of reducing operating costs and improving the efficiency of enterprises,and it is also an important way to increase competitiveness.Perfecting and systematically controlling the degree of internal procurement is an inevitable requirement for establishing a modern enterprise system,which has far-reaching significance for the realization of corporate goals.Although DZ Publishing Media Co.,Ltd.has always attached importance to the construction of internal control system,it still has certain defects in some aspects,especially procurement business,which hinders the healthy and sustainable development of the company.Therefore,it is necessary for the sustainable development of the company.Aiming at the issues related to the internal control of the procurement business of DZ Media,it analyzes the causes of its problems,solves the problems from the root,and proposes relevant solutions and suggestions,so as to establish effective control at each major risk point and realize the mutuality of each link.Supervision,and promote the company to further improve the internal control system,enhance business performance and core competitiveness.This article is mainly divided into six parts: The first part is the introduction.It mainly includes the writing background,the significance and the purpose of the research.It introduces the research ideas in six parts and establishes the research methods.The second part is an overview of relevant theories.First introduced the related theory of internal control,including the definition and content of internal control,and then elaborated the relevant theories of the internal control of the procurement business,including the definition and content of the internal control of the procurement business,and focused on the importance of the internal control of the procurement business.Risk points,clarify the theoretical basis to provide guidance for follow-up papers.The third part is the current status of internal control of the company's procurement business.First of all,it briefly introduced the basic situation of the company,and then introduced the internal control status of the company's procurement business with representatives of four major aspects and provided a realistic basis for the analysis of internal control issues.The fourth part focuses on analyzing the problems existing in the internal control of the company's procurement business from five aspects.The fifth part is the reason analysis.This section starts from the perspective of the five elements of internal control,uses theoretical knowledge to conduct special research,and focuses on the analysis of the reasons for the internal control problems of the procurement business from the control environment,control activities,and supervision of several key control points.The sixth part is suggestions,based on the direction of the analysis of the reasons from the three perspectives of targeted improvement measures.