Research On Internal Control Optimization Of Purchasing Business In LS Company

If enterprises want to keep their own advantages in the market competition,they must implement the control of internal management.The construction of internal control coordination mechanism is closely related to the development of enterprises and the growth of economic income.In the specific production and operation process of the enterprise,the procurement link is essential,so the control of the procurement business is an important measure that the company must implement.The systematic internal control system of purchasing is helpful to improve the efficiency of purchasing materials,reduce the fixed cost of enterprises,improve the scientific management level of enterprises,and finally make enterprises in an invincible position in the market competition.Ls company is a planned listed company.With the rapid development of business and increasingly stringent listing requirements,LS company is aware of the urgency of purchasing internal control.In the early stage of development,the enterprise focused on how to expand the company’s business,but ignored the regulation of internal management.Although the company established a certain internal control mechanism,it did not really implement and play a role.The risk assessment was not carried out,and the supervision was insufficient,resulting in the inadequate operation of the company’s internal control process.Taking the purchasing business of LS company as an example,this thesis evaluates whether the operation of the internal control mechanism of the business is scientific and effective,finds out the crux of the problems,and takes corresponding measures to solve the problems,so as to ultimately promote the realization of the organizational goals.This thesis analyzes the current knowledge structure of internal control,investigates the current situation of LS company’s procurement business,internal control system related documents and the actual operation of the internal system of procurement business.First of all,according to the guidelines for the application of enterprise internal control,this thesis makes a normative evaluation on the design of internal control documents of LS company’s procurement business.Secondly,with the help of analytic hierarchy process and fuzzy comprehensive evaluation method,this thesis evaluates the actual operation of internal control of LS company’s procurement business.Then,according to the five elements of internal control,this thesis analyzes the crux of internal control problems.Finally,according to the evaluation results and the failure reasons of the five elements,through the integration of internal control and internal control of procurement,the optimization scheme of internal control of procurement of LS company is defined.The research results of this thesis will help to analyze the causes of the failure of internal control of enterprise procurement business,and then solve the problem symptomatically and seek the optimization path;It is helpful to deepen the research ideas of internal control of purchasing business,reduce the risk factors of enterprises,and improve the scientific management level of enterprises;At the same time,it also provides reference suggestions for other enterprises in internal control of purchasing business.