Research On The Improvement Of Internal Control System Of Purchasing Business In SX Provincial Mobile Company

With the continuous development of internal control theory,domestic and international attention to internal control system,internal control management system,China mobile has strengthened t,he SX province mobile companies in the branch,belong to the top,procurement business,annual net profit growth of larger one branch.From the perspective of the enterprise,managers must develop advanced,complete and effective internal control systems to control the risks that companies may have.Internal control,however,by its own limitations in some flaw in the implementation process,makes the internal control effect is not 'very good,needs the enterprise to improve the internal control system in a timely manner.Outlined the main content and research methods and research ideas and frameworks,in-depth SX province mobile company to analyze the actuality of procurement,using methods such as interviews,questionnaires,execute the test to find out th.e problems and loopholes,respecti'vely expounds the purchasing b,udget are enforced,lax supervision,system of emergency,please purchase gap,part purchase order tracking system is not complete,warehousing inspection,supplier selection with a hole,and the problem of poor management pointed out the problems of the internal supervision link,discusses these problems will bring risks and losses,analyzes the frequency of the problems occurred on the risk assessment for SX province in accordance with the principle of improvement objectives and move the company internal control problems is improved and perfected.From the control environment,the procurement department has been improved to improve the structure of the purchasing department,and the purchasing department is divided according to the function.Identify subprocesses business critical risk points and detailed comb,in the form of flow chart including procurement budget management system,improve the emergency procurement procedures combing,strict management,accounts payable,and carding the return process,improve the enterprise internal supervision and internal control evaluation system.The internal monitoring mechanism is set up according to the target of the enterprise,and the internal control is evaluated and the Suggestions are put forward.