Our Country Small And Medium-sized Enterprise Material Management Problem Of Internal Control Research

On June 28 2008, the Ministry of Finance, Securities Regulatory Commission, the National Audit Commission, the China Banking Regulatory Commission, Insurance Regulatory Commission jointly issued the "Enterprise internal control basic norms", marked the our country to further perfect the internal control system and put into practice. However, research on the establishment and implementation of the internal control system is unsatisfactory for SMEs, especially for materials management internal control system, which supplies control is often unconscious, non-selective.In this paper, starting from the concept of internal control, using the method of literature research, experience summary and case analysis, to NB electronic trading company as an example, this paper introduces the present situation of the company supplies management, including material procurement plan management present situation, the procurement management status, material storage management status.And through the analysis found that NB company material management problems of internal control, such as the material coding errors lead to materials information chaos; Material storage management is not science; Part of the process links too much, lowering materials value-added; Basic management is weak. The company material management is analyzed and the cause of the internal control is not perfect. In the last part of this article, the paper puts forward the measures to improve internal control condition: 1. Improve staff quality, strengthening internal control knowledge; 2. Perfect the relevant business process, including the flow scheme of procurement, warehousing processes; 3. Internal supervision and construction materials management; 4. Perfect control activities, to control execution effect should be brought into the performance evaluation system.In this paper, from general to specific, from the normative research to empirical analysis, through to the NB company internal control situation of in-depth and systematic analysis and research, aimed at applying related theory of internal control to solve the NB in developing all kinds of problems faced by the company believe that the NB company to improve the internal control, to resist risks, improve the efficiency of enterprise management has a certain reference value.