Research On Internal Control Optimization Of ZW Retail Company

Of economy and technology manager in the 21 st century,China's retail industry in full swing,along with the continuous development of network technology,the logistics system is becoming more and more perfect,the current domestic retail line contains supermarkets,shopping malls and shopping plaza,has a mobile phone online shopping APP,a variety of forms such as online shopping,the online and offline retail jointly promote the vigorous development in today's market economy.With the entry of various market players,the competition becomes more and more fierce.Only by changing the development mode and upgrading the operation and management mode can China's retail industry better seize market resources and gain the initiative of competition.In the retail industry,purchasing business is the most critical link,which is directly linked with the interests of each retail subject.The external connection between procurement business and suppliers will affect product quality,corporate image and profit acquisition,so it is the focus of enterprise development.In today's domestic retail enterprises there are more problems in purchasing business internal control system and the insufficiency,such as procurement system is imperfect,authorization,approval process is not reasonable,the payment link,lax supervision problems,these will decrease the benefit of the enterprise,affect the enterprise brand image,is the crux of the fast and efficient development.Therefore,to improve the level of internal control is an important measure for the rapid development of retail enterprises.First the author in this paper in detail in this paper,the significance of the research background,research contents,research methods and possible innovation points,and then expounds the related literature about purchasing business internal control research at home and abroad,and on the basis of a large number of relevant literature review,discusses the related theory of internal control and purchasing business,as well as the procurement of business internal control key process points.This paper takes ZW retail company as an example to fully collect relevant information of ZW retail company and show the development status of ZW retail company.The author in-depth investigation to ZW retail company,an overall understanding of the situation of the company purchasing business internal control,for ZW retail company procurement to the examination and approval,such as procurement,acceptance and payment business process key point as thebreakthrough point,find out the problems existing in the current procurement procedures,such as the purchase order procedure is scientific,no emergency procurement method,the classification of the procurement division of fuzzy,procurement supervision and management mechanism is not sound,the inspection program is not rigorous,relevant program trival,cash payment lack of supervision,etc,and puts forward the corresponding improvement measures,So as to help ZW retail company's internal control system of procurement business more perfect and scientific.