The Internal Control Research Based On Jingshan Corporation Purchase Examination And Approval

Internal controls are put in place to keep the company on course toward profitability goals and achievement of its mission. In order to minimize the risk along the way. They enable management. to deal with changing demand and improve overall operating effectiveness and efficiency .so as to reduce the loss of funding and ensure the reliability of financial information and compliance with the business--related laws and regulations . Therefore, enterprises are willing to develop themselves orderly for a long time .it is necessary to enhance their internal controls.This dissertation focuses on enterprise internal control and takes it as the core clue of study. Firstly, it's the summary about international current theoretical research through the internal control of corporation. Secondly ,point out the general concept, and history of development about internal control systemically. In particular to introduce the current widespread adoption of entire framework and basic rules of internal control from COSO and our country' s corporation. Which forms the basic norms of this article. Then take the purchase examination and approval of Jinshan Corporation as the example to conduct the research. Combination of the above theoretical framework. Through the procurement of its approval of the control activities, Communication and information and supervision five analysis .optimization of proposed measures. The whole point, Make Purchase examination and approval processes, division of responsibilities, standards, as well as the structure of the personnel evaluation indicator system of measures optimize. The results of the paper can be used for corporate internal controls to manage play and learn from some reference.