Internal Control Of X Mini Car Manufacturing’s Procurement

In recent years, more and more countries and regions are beginning to realize theimportance of internal controls for corporate survival and development. And China is alsostepping up the study on internal control.Procurement is the most important part of business activities, and also the beginningof the funding cycle, the production preparation phase, Involving goods and cash out andrelated to the production and sales plans directly.And it may Result in increasing fundingto pay or liability workload, running complex and multi-link, prone to fraud.Formanufacturing, enterprises procurement operations is the key to business operations, it isrelated to the level of corporate costs and profits. Strengthen internal control aspects of theprocurement is not only an important means to reduce operating costs and improveefficiency, but also an important way to enhance competitiveness.In this paper, theoretical analysis, case analysis and field survey are used to studythe procurement operations of X-corporate.The first chapter introduces the domestic andinternational aspects of the internal control research and a sense of purpose and status ofthis study.The second chapter describes the procurement of business-related procurementand supply chain management theory, the theory provides a theoretical basis for thefollowing; The third chapter describes the reasons for X corporate procurement status ofinternal control, and find the problems of its procurement operations and the currentproblems; Then the fourth chapter discusses how to establish the procurement operationsof Internal Control System Respectively of corporate X. And then make suggestions toimprove in terms of system design, system construction, so as to promote the company’sprocurement operations to further improve the internal control system and improveenterprise efficiency and core competitiveness. In this paper, I may study the procurementoptimization of corporate X under the theory of internal control and procurement andsupply chain management theory.