A Case Study On The Internal Control Of SZ Company's Procurement Business

As we all know,in the background of economic globalization,having a sound internal control system is a necessary condition for a company to have a foothold in the survival of the fittest.If the internal control system is not perfect enough,it will be very difficult for enterprises to operate scientifically and effectively.At present,the internal control system of enterprises in our country has been gradually established,and many companies still need to improve the internal control system.We should not only make the enterprise executives realize the importance of internal control,but also improve the enthusiasm of the staff in the development and construction of internal control,the sound system and the improvement of the internal control mechanism.There are still some cases of internal control,that is,although there are internal control departments,and there is internal control management,but not strictly according to the specified internal control provisions to implement the plan,to solve practical problems,so it can not meet the needs of the actual management of enterprises.For example,many companies do not think about the Western internal control system,making it too extensive and untargeted,and lack of efficiency;there are still some companies lack of internal control enforcement,there are various levels of management and the allocation of responsibilities between employees is not clear,power is invalidate and so on.This is in sharp contrast with western enterprises.To this end,we must be aware that we should not only actively learn from the internal control mechanism of foreign outstanding enterprises,but also to improve and improve the management level of the company according to the current relevant system of our country,and to improve the internal control mechanism in accordance with the current relevant system and the situation of our own.This article aims to find out the existing problems through the research on the internal control of the SZ company's procurement business,and put forward the corresponding solutions to help improve the internal control system of the company,and provide reference for the construction of the internal control system of other enterprises.The full text mainly includes four parts.The first part introduces the research background and significance,the research content and the research method.The second part of the case describes the basic situation of SZ company and the status of the internal control of the procurement business,and enumerates three cases as a description.These cases reflect the existence of the internal control system of the enterprise procurement business.The purpose of some typical problems is to reveal the deficiencies in the internal control system of SZ company's procurement business through the summary and analysis of the problems in the case of the case in the next chapter.The third part of the case analysis mainly includes the theoretical basis and the analysis of the reasons for the internal control problems of the SZ company,and the theoretical basis introduces the concept and basic elements of internal control.The reason analysis is to analyze the problems of internal control from the angle of the five elements of internal control;the fourth part is the countermeasures and suggestions,and the corresponding solutions are put forward according to the reasons analyzed in the third part.