The Research On Internal Control Of Purchasing And Payment Of OL Corporation

China's small and medium-sized enterprise business model is relatively simple,in the face of complex market changes often inadequate.The fundamental reason lies in its management problems,and the internal control is an important part of enterprise management,enterprises in order to become bigger and stronger must be based on a sound internal control.Although some enterprises have also developed in order to strengthen the management of internal control system,but the system basically nominal,the relevant personnel in the processing of subjectivity and randomness is strong,the basic internal control is in an invalid state.In addition to the small and medium-sized enterprise core power is founded,they tend to be directly involved in the management of the enterprise,the ultimate decision-making power of enterprises,if the design of internal control and the lack of scientific and rational,will lead to internal control and ultimately become a "rule of man",lost the true meaning of internal control.This paper takes the OL company purchasing and payment of internal control as the research object,in the understanding of OL company purchasing and payment on the basis of the internal control present situation,has carried on the validity of the test,found the supplier management and selection improper way,procurement pricing methods are too simple,the purchase contract is not clearly stipulated,payment link risk problem in the design of operation;some incompatible positions separated,not in place,approval procedures are not standardized examination and approval procedures.Finally,standardize the management and selection of suppliers,improve the procurement pricing,improve the signing of procurement contracts,optimize the payment methods,improve the organization,the implementation of reporting programs,the establishment of reward and punishment mechanism are put forward.