The Research Of Supply Chain Enterprise Finance Internal Control System

One of the significant links in the daily management activities,the effectiveness of financial management is directly related to the survival and development of enterprises.And the financial internal control is an important guarantee for it.At the same time,with the continuously popularity of supply chain management services in China,as well as the competition among enterprises is becoming increasingly fierce.It is very important to solve the problem of financial control in the process of the development of supply chain management service for improve the management level of the enterprise.The rapid development of EA brings a lot of issues in management,especially in the internal control of the financial sector,it's still in the exploratory stage.There are also exist deficiencies to be improved.This paper mainly studies the financial internal control of EA by using the literature research and the case analysis research method.It is based on COSO internal control theory,combined with the relevant domestic and foreign theories,as well as the actual situation of EA.Through the company's fundamental state,organizational structure,and the relevant concepts of internal control system,the paper analyze the current situation and existing problems of its financial internal control system.Furthermore,it analyze the causes of the problem by centering on the five elements of COSO theory.And then put forward effective solutions with the implementation of financial business integration,financial organizational structure and responsibilities,authorized approval management,the develop of overall budget,setting up financial internal audit team,the training of financial internal control personnel,improvement of the information system construction and other aspects of solutions to improve the existing financial internal control system.Finally,the paper formulates the corresponding safeguard measures to ensure that the improved financial internal control system can adapt to the development of EA.Through the analysis of EA's typical cases,which can provide reference for internal control of supply chain enterprises in China,so as to improve the management level of the internal financial control of the whole industry and the industry survival and competition capability.