Research On Purchasing Internal Control Process Of H Manufacturing Enterprise Under ERP Environment

In recent years,financial fraud cases take places more and more frequently:On August 2018,Changsheng Pharmaceutical Public Company was delisted due to a false vaccine incident,On May 2002,Yinguangxia Company was found increasing its profits over 700 million yuan illegally,and there are other cases like Oriental Electronics and Lantian Shares...It is found that the lack of internal control process is one of the key factors behind those fraud cases.Therefore,it is a very important issue to create an efficient and compliant internal control environment to correct errors and prevent power-abusing in the current market economy environment.The internal control of procurement is directly related to the huge profits of the procurement link,and has a far-reaching impact on the cost control,efficiency and procurement period of the current manufacturing enterprises.Therefore,as for the current manufacturing enterprises,it is of great significance to standardize the internal control of the procurement link in a variety of ways for the establishment of the internal control system of the whole enterprise.ERP theories provide certain convenience for internal control of enterprise procurement,strengthens the connection between different functional departments in the procurement process,improve the efficiency of the whole procurement process,and reduce the possibility of manipulating procurement profits.However,the procurement links of manufacturing enterprises involve domestic and foreign suppliers,finance,warehousing and so on.The relationship is complex.The perfection of internal control is facing a series of practical challenges.Moreover,the combination of internal control and ERP system is not complete.How to use ERP system to strengthen internal control of procurement has become a"key issue"for enterprises to break through urgently.This paper mainly uses COSO theory to analyze the problems of procurement internal control of H manufacturing enterprises under ERP environment and put forward corresponding solutions,so as to provide some reference for the long-term development of H manufacturing enterprises.The first chapter is the introduction.Chapter 2 is an overview of the theory,it summarizes the theory of internal control,and provides theoretical guidance for the research of procurement internal control under ERP environment.The third chapter mainly introduces the general situation of H manufacturing enterprises,the procurement internal control process and the existing problems.Chapter IV puts forward targeted optimization suggestions,and relevant safeguards.The fifth chapter mainly puts forward the research conclusions and prospects.This paper mainly uses the five elements theory of COSO internal control framework and combines with the current situation of internal control of H manufacturing enterprises,offering some advice and reference for other manufacturing enterprises.