| Procurement project occupies an important position in enterprises,and is the link between production and sales.Appropriate reducing the cost of procurement can increase the profit of the enterprise to a certain extent and strengthen the operation and management of enterprises.At the same time,purchasing this link is easy to be used for fraud project,from recent statistics can be found that the procurement of bribery situation more and more,the enterprise executives for this link degree more and more high,its main is willing to purchase internal system imperfect,need to system improvement.Strengthening enterprise internal control for the improvement of great significance,for the whole economy also can strengthen the enterprise of various risk resistance and prevention ability,enterprise cost reduction at the same time can also and the market demand,and bring more benefits to the enterprise,so form a virtuous circle,make the enterprise healthy operation.Therefore,if enterprises want to make continuous progress and develop,and stand firm in the increasingly fierce market environment,they must strictly control the internal procurement,and strengthen the research in this aspect.The main research idea of this thesis for the current situation analysis,found the existing problems,the causes of the problems,solve the problem,first through the literature review method of domestic and foreign related research literature,find out the key elements of internal control construction and what are reality needs.After according to the enterprise internal control specification and COSO risk management framework elements,the research body of this thesis select representative KP company,through the status of supplier management,enterprise procurement process and corporate organization situation,rules and regulations,to explore the company in the procurement control has many problems need to solve,such as no perfect supplier management system for support,high inventory cost,rules and regulations,staff quality problems,etc.,detailed analysis,find out the causes.Finally,how to optimize the internal control of KP company.The corresponding optimization measures are put forward from the following five aspects,namely:the continuous strengthening of the internal control environment,the improvement of the relevant control points in the procurement link,the further improvement of the rules and regulations,the establishment of the dynamic evaluation system of the procurement process and the realization of the effectiveness of internal and external information.The research subject of this thesis is a solder manufacturing enterprise,which also has a very important reference value and practical significance for the solder industry. |
