Research On The Optimization Of Internal Control Of YZ Shopping Mall

With the rapid development of Internet economy,it has brought unprecedented impact to retail enterprises.Purchasing is the beginning of trade activities for retail enterprises.The quality of purchasing directly affects the sales of retail products,so the purchase of retail enterprises is more important.Now is the information technology era,procurement business is no longer just personnel activities,it is more need to combine with information technology to improve itself.Although many retail enterprises are constantly updating their management methods,there are still many problems in their internal management,the supervision system is not perfect or even extensive,and the purchase process of retail enterprises lacks effective norms and correct guidance.Due to the relationship of professional environment,the professional circles of Certified Public Accountants mostly focus on the impact of internal control on accounting audit.Therefore,it is necessary to study and analyze how to build a comprehensive and practical internal control management system suitable for Chinese retail enterprises.On the one hand,it can provide methods and standards for enterprises to evaluate and improve the level of internal control,on the other hand,it can also unify the recognition and communication of all sectors of society.This paper takes YZ shopping mall's internal control system ofprocurement business as the research object.Based on the detailed field investigation,it focuses on the research and analysis of the current situation of the internal control management system of procurement as well as the existing defects and deficiencies,and puts forward feasible optimization plans and countermeasures.Combined with COSO internal control framework,theoretical basis of internal control of procurement,analytic hierarchy process and fuzzy comprehensive evaluation method,in-depth enterprise research is carried out to sort out the procurement business process,analyze the risk,identify the risk,actively put forward the optimization scheme for improving its internal control defects,and strengthen the enterprise's internal control awareness.Due to the lack of research on internal control in China's retail enterprises,but there are many researches on internal control in some large listed companies in China,but the research process is aimed at the whole process rather than a key point.The innovation of this paper is to study the internal control in the purchase business of retail enterprises,which is more targeted.In addition,this paper uses the literature review method,combined with the analytic hierarchy process and fuzzy comprehensive evaluation quantitative analysis method,on the one hand,it can increase the persuasiveness of the article,on the other hand,it can make the suggestions put forward in this paper more practical,practical and effective,and truly realize the combination of theory and practice.