| Internal control has always been an important topic in the corporate world.The domestic and international business community has reached a consensus that effective internal control is the cornerstone of healthy and stable development of enterprises,and the most effective means to prevent and resist various risks.All management work of the enterprise should begin with the establishment and improvement of the internal system;all decisions of the enterprise should be made under the internal control system;all activities of the enterprise cannot be outside the internal control system.In recent years,the international political and economic environment has become increasingly complex,and the market competition situation has also changed rapidly.The risks faced by enterprises are more diversified and complex.Development of information technology is also revolutionary.Procurement is the starting point of daily business activities of the company.It is closely connected with other businesses such as production and sales.It connects real logistics,capital flow and information flow,and ensure that enterprises obtain products and services from the market.The procurement activities occur frequently,and the process is long,which is prone to management omissions.Therefore,perfect internal control of procurement business is an important way for enterprises to control costs,ensure smoothly operations,prevent risks and improve efficiency.It is especially important for the stable and healthy development of the company.Based on the above objective situation,this thesis takes the internal control of the procurement business as the core research area,study with the actual cases of internal control in procurement business pre and post IV multinational companies demerge and the related theories and literatures in the context of informationization.Analyze the main problems encountered by IV Company in the procurement business before demerge and its causes,and detailed introduction and analysis of the measures and effects of the internal control improvement of the procurement after demerge.The analysis of this thesis shows that the internal control of the procurement business should match with the external business environment and its product characteristics,company size,company tradition and culture.It must follow the principle of “cost-effectiveness” and over-simplification,there will be management vulnerability,and effective control of risks must be coordinated with the operating efficiency of the company.In the final analysis,as an important part of the business management,the procurement business should follow its business objectives to the highest strategic goals of the company.Therefore,the internal control system must obey the unified requirements of enterprise development,and maintain the inherent synergy of all aspects.The analysis and conclusion of this thesis plays a positive role in the further optimization of internal control in IV company.It has reference value for solving the problems related to internal control and improving the internal control level of procurement business in the similar enterprises in China. |
