A Research On Optimizing Internal Control Of Procurement And Payment Link For JL Company

Whether the enterprises can run smoothly depends on the good internal control system,and the good internal control system depends on the scientific system design and strict execution.At present,China's market economy has maintained rapid development,so to some extent,increase the intensity of competition among companies,and the company internal control system is also facing unprecedented challenges.The theory of internal control in China started late,and the basic standard of internal control of enterprises in 2008 was a measure to promote the internal control system of enterprises.However,the implementation of this document focuses on large enterprises,and the implementation and guidance of small and medium-sized enterprises are inadequate.As we all know,small and medium-sized enterprises are an important part of our national economy,so the impact of small and medium-sized enterprises on market operation can be huge.But small and medium-sized enterprises mainly family-owned business model more,plus staff less and the lack of scientific management consciousness and so on a variety of reasons,lead to small and medium enterprises are often prone to pluralism that do not conform to the scientific management of the phenomenon,visible small and medium enterprises in the lack of internal control level is far higher than large enterprises;In addition,the government has insufficient support and supervision for the internal control construction of small and medium-sized enterprises,so the author decides to select a small and medium-sized enterprise as the object of case analysis.The purchasing and payment cycle is an important part of the internal control system,which is directly linked to the cost of production.In addition,procurement and payment are the high incidence of corporate fraud,so the author chooses the purchasing and payment cycle as the research direction of this paper.Based on the investigation of combining theorywith practice,first of all,this paper expounds the basic theory of internal control,internal control,and then use the research achievements of predecessors about the present situation of our country small and medium-sized enterprises internal control is analyzed,finally,according to the author's own understanding of JL company purchasing and payment process,points out its existing problems,and put forward the improvement opinion,aims to provide a reference for our country small and medium-sized enterprises internal control system construction.