The Case Study On Internal Control Of Centralized Purchasing Of GX Commercial Bank

With the continuous development of the global economy, foreign economic crisis, declining domestic economy, It is all commercial banks’test of how to maintain a high economic profit in the turbulent economic environment. Face a variety of challenges, it is important to widen the income effectively, strengthen the capital structure adjustment and control operation cost reasonably. It is an important means of enhancing the core competitiveness of banks, maintaining the sustainable development of the commercial banks.Centralized purchasing as an important management approach is the most commonly used and most effective methods in reducing cost and improving performance in enterprise group. It is an important part in the business activities of commercial banks. It can effectively use the scale benefit, to get a higher discount business. At the same time, it can reduce the frequency of purchase, to reduce procurement cost. More importantly, centralized purchasing can ensure supplier’s qualification from the source, ensure the purchasing of quality, and reduce the waste of manpower and material resources in the intermediate links. It can provide high quality and stable product for commercial banks. At the same time, it can reduce the bank operation cost effectively. It is more and more valued by commercial banks because of its outstanding performance in the cost control.As a large joint-stock bank, GX commercial banks have branches in all provinces so that there is huge spending in purchasing each year. GX commercial bank can use its advantages to excavating its superiority of centralized purchasing, strengthening its internal control of procurement management, controlling its purchase cost and greatly improving its enterprise economic benefit. Centralized purchasing in GX commercial bank has formed a set of work mode. Its design is precise and normative. Its measure is scientific and rational. Its operation is practical. Centralized purchasing has become an indispensable part of allocating financial resources, managing financial concentration in GX commercial bank. It is becoming more and more important in operation in GX commercial bank.This paper analyses purchasing system of GX commercial bank combining the modern commercial bank business development, environment and her characteristics in order to strengthen GX commercial bank internal control of procurement management, reduce purchase cost, improve the utilization rate of resources, increase the economic interests of the enterprise. This paper is mainly divided into three parts:The first part is the description. It is based on the management system, management mode and business process of centralized purchasing of GX commercial bank to understand the internal control of centralized purchasing of GX commercial bank. The second part is the analysis part. It combines with the related theory, analyzing internal control system of centralized purchasing of GX commercial bank business and the reason of out of control. The third part is the establishment and enlightenment. Through the analysis, we can put forward reasonable suggestions to improve the internal control system of centralized purchasing of GX commercial bank.