The Research On Internal Control Of Purchasing Business In SH Group

With the advent of the era of big data,many enterprises pay more and more attention to the construction of internal control.A good internal control system can prevent business risks,improve business efficiency and promote the strategic development of enterprises.Purchasing activity is a critical link of business activities,which is related to the production,sales and strategic development of enterprises.The establishment and implementation of effective internal control of purchasing activities can prevent potential external and internal risks,can regulate the business behavior of enterprises and establish a good corporate image.Purchasing business is closely related to the flow of funds.Procurement work is tedious,error rate is high and procurement loopholes are not easy to be found,which brings great trouble to management.Good internal control of purchasing business is an effective means to reduce purchasing risk and improve purchasing efficiency.Therefore,establishing a sound internal control system of purchasing business is crucial to achieve the strategic objectives of enterprises.After reading the domestic and foreign literatures,this thesis combines the questionnaire survey method and the field research method to study the internal control of SH group's purchasing business based on risk management theory,information asymmetry theory and system management theory.Through the understanding of the current situation and process of SH group's purchasing business,it is found that the internal control of the purchasing business has several issues: procurement personnel lack correct understanding of internal control,purchasing business risk assessment process is defective,supplier management exists risks,internal and external information communication is insufficient,internal supervision does not play a role and other issues.With the combination of relevant theories,this thesis analyzes the causes of the problems.Accordingly,the thesis put forward some suggestions about improving the internal control of the SH group purchasing business,including intensifying the publicity and training of SH group's internal control,perfecting the SH group purchasing business risk assessment mechanism,standardizing the purchasing supplier management system,strengthening the construction of its information communication system and improving internal supervision of purchasing business and so on.This thesis hopes that the study on the internal control of purchasing business of SH group can provide reference for other enterprises of the same type.In this meaning,the enterprises can improve the internal control system of purchasing business,and standardize the internal control management system,strengthen the risk management of purchasing business,and achieve the business strategic objectives.