Research On The Internal Control System Design Of Z Group Purchasing Process

With the basic norms of internal control of enterprises in China and its supporting issuance and implementation of the guidelines,Chinese enterprises due to regulatory compliance requirements faced the urgent need to establish and improve the internal control mechanism.At the same time,the situation of external competition in the market competition identifying the timing of the core technology and capital on the lead while reducing the cost of business management,and strengthen the procurement of internal control to reduce procurement risk,reduce business costs has become the industry trend.At the same time the establishment of a sound that internal control of the procurement business needs to be based on the internal and external environment in which the enterprise is located and to manage the change based on the actual operation of the procurement business process.However,both the COSO framework and the internal control system under the internal control of our internal control system,whether it is in the design or operation of the fundamental problem is the lack of effective control mechanism,which makes the establishment of the internal control cannot base on the actual business process with the enterprise.In this way,the internal control system established by the enterprise is difficult to combine with the business process.This makes it impossible for the control elements to be difficult to manifest in the business process,and the role of internal control is limited.Based on the above background,it is very important to establish the internal control mechanism to fit the business process and meet the business objectives.Therefore,this paper chooses the internal control of purchasing business process as the research object,hopes to use the internal control theory and the main viewpoints and achievements of the management and control system.Based on the research results of management control research,we can find effective internal control mechanism from the perspective of fiduciary responsibility control objectives,elements of control,and members of the various levels of the organization in the internal control are integrated to serve the internal control objectives.