Research On Purchasing Internal Contral Of Group Company To Its Subsidiary

With the speeding up of world economic integration, China’s economic have developed rapidly,at the same time, the development of domestic enterprises are faced with great challenge. Political, economic, social factors, the influence of the external environment of enterprise is not controllable. Enterprises want to survive in the intense competition must pay attention to internal control. More and more enterprises choose the group company mode that is more competitive. For group companies, however, whether listed or planning companies, strengthen and perfect the internal control system construction are crucial. Perfect internal control system can improve the operational efficiency of enterprises.Perfect internal control system can guarantee the authenticity of accounting information. Perfect internal control system can find problems in the process of enterprise operation and correct them in time, so that enterprises can operate efficient and safe. Supplies purchasing is a key point in the process of enterprise operation, so that it is of great significance to set up perfect purchase internal control system.Based on Y group company’ internal control to its subsidiary M,this paper firstly introduced the theory of internal control and the operation of Group co., LTD systematically.Secondly, introduced the importance of strengthening the management of subsidiaries before the Group co., LTD become listed company. Thirdly, analyzed the current situation of purchase of Y group company’ internal control to its subsidiary M.Finally,pefected the Internal control system of Y group to its subsidiaries in Supplies purchasing. It is value to other industry group companies.