Improvement Research On Procurement And Payment Internal Control Of A Company

In the 21 st century,with the rapid economic development,the competitive situation between enterprises is becoming more and more intense.In the face of changing market environment and expanding business,how to form a strong internal control system to assess,avoid risks,improve management efficiency,make efficient use of resources,strengthen the competitive advantage to become the company’s most important focus.Procurement and payment business as the core of the company’s business activities,directly reflects the level of business activities,a direct impact on the company’s economic efficiency,so establish a sound procurement and payment internal control system,to reduce operating costs,ensure production and operation,improve the company Economic benefits play an important role.This paper takes the internal control of purchasing and payment of A company as research object,and participates in the investigation of the internal control situation of purchasing and payment,and makes a comprehensive analysis of the internal control of the internal procurement and payment cycle.Through in-depth study found that A company in the actual production and operation activities in the procurement and payment aspects of the problems in the procurement planning management,procurement contract management,procurement acceptance management,procurement payment management and other aspects of the lack of appropriate solutions to a series of optimization Suggest.The optimal planning of the internal control process is involved in the procurement,payment,purchase,purchase contract,acceptance and inventory,purchase payment and so on.Put forward the internal control of procurement and payment measures to implement the internal control management system to improve the company procurement and payment of internal control system to reduce the company in the procurement and payment business processes in the risk,strengthen the internal supervision departments to control and enhance the company’s internal control Environment,improve the efficiency of the company,enabling the company to achieve strategic objectives.Through the optimization proposal of the internal control of A company’s procurement and payment,it can not only provide the internal control optimization ideas for the management of Company A,but also learn from other companies within the group.It also can provide procurement and payment internal control implementation information for the same manufacture company.Finally,look at the era of large data,the company how to use the Internet to better achieve the procurement and payment of internal control,control the risk to expand the company’s economic efficiency.Through the effective implementation of internal control to reduce the company’s business risk,to achieve long-term development of the company to expand economic efficiency and better improve the company’s competitiveness.