Research On The Internal Control Of Company K’s Procurement And Payment

With China’s market economy continuous development,domestic and foreign economic competition environment increasingly fierce.In order to achieve good economic development advantages in the rapidly changing market economy environment,it’s necessary to optimize enterprise internal control system.Procurement and payment are two extremely important links in the business process of enterprises.Therefore,enterprises should focus on optimizing the internal control processes of these two links,so as to lay a solid foundation for the long-term and stable development of the enterprise.This paper takes K company,which produces packaging cartons and filling machines and occupies a certain advantage in the market in this field,as the research object.Analyze the problems and causes in the internal control of the company’s procurement and payment business.Some suggestions are put forward to optimize the internal control of K company’s purchase and payment business.The main research contents are as follows:Using literature research method,this paper carefully carding K company’s fundamental principles and key points of the procurement and payment two links,as for provide a solid theoretical foundation for the next search and analysis of the internal control system problems of K company.The case analysis method is adopted to explore the problems in the internal management of K enterprise’s procurement and payment business,and analyze the main factors of its formation,providing a rich theoretical basis for the later research.The questionnaire survey method is adopted,that is,the employees of various departments of K Company are sampled to summarize and analyze the risk points existing in the procurement and payment links of the enterprise.Mainly studies and analyzes the problems in the internal control of K company’s procurement and payment business,and formulates specific optimization schemes,so as to further improve the internal control system of K company,so as to improve the internal control concept of all employees of K company,so as to finally improve the internal control management level and market competitiveness of K company,Make it obtain a more stable market position in the market economic environment with intensified international competition.