Research On Internal Control Of Purchase And Payment Of H Electronics Manufacturing Company

After entering the new century,a large number of corporate financial fraud cases have been exposed at home and abroad,it has not only sounded the alarm for Chinese enterprises,but also gave people a deeper understanding of internal control.Since the beginning of the 20 th century,the practice of the West has continuously strengthened the research and regulation of internal control of enterprises.Compared with the Chinese manufacturing industry,there is a big gap in theory and practice.Over the past 30 years of reform and opening up,China's private manufacturing enterprises have significantly enhanced their role in the national economy and have developed into an important supporting force for social and economic development.The private economy is the most energetic,most potential and most creative force in the market economy.It is a strong support for the prosperity of the urban and rural economy and an important force for promoting China's economic development.Private manufacturing enterprises have played an important role in absorbing employment,creating taxes,and promoting economic development.With the development and growth of manufacturing enterprises,the understanding of internal control is breaking through accounting control,and gradually involves deep-rooted problems in the internal control of manufacturing enterprises,in order to meet the requirements and expectations of corporate stakeholders,and to corporate governance and The direction of risk management is developing.This paper takes H Electronics Manufacturing Company as an example to study the procurement and payment process in the internal control process of the main business of automotive electronics manufacturing enterprises.According to the procurement and payment problems of H Electronics Manufacturing Company at present,the internal control of procurement and payment of electronic manufacturing companies is proposed.Improvement measures.This paper attempts to use the internal control theory as the starting point,taking the H-electronic manufacturing company as a case,combined with the latest research results of the theoretical and practical circles at home and abroad,to reveal the reasons for the procurement and payment problems of the H company,and propose the inside of the manufacturing enterprise.Control improvement measures.