Research On The Internal Control Of The Purchasing Business Of G Media Group

Internal control is one of the important enterprise management approach,which is directly related to enterprise's prosperity,a large number of actual cases showed that lots of destruction is caused by the lack of internal management.Purchasing business is a key link in the production and operation of an enterprise,which is related to the quality of materials,the cost of products,the level of profits,the efficiency of enterprises,etc.Establish and improve the internal control system for purchasing business is not only an important means to reduce product costs and improve operating efficiency,but also an important way to expand market share and promote the development of enterprises.Based on this background and on the analysis of the researches at home and abroad as well as on the current situation,first of all,this thesis expounds the relevant theories of internal control and the internal control of purchasing business briefly.Secondly,it introduces the G Media Group as the research object and makes a detailed analysis of its basic situation and the status of the purchasing business.Then,it divides the internal control of its purchasing business status into seven stages,using flowchart method seeking out the important risk points,then finding out the existing deficiencies,and making a thorough discussing.Finally,put forward some constructive suggestions like redesigning of organizational structure and personnel structure,improving and perfecting the internal control system of purchasing business,regulating the control activities,introducing the information purchasing system,and establishing institutional system and supervision system.Through the research of the internal control of the Group's purchasing business,this article bring out the optimal design,hoping to establish a foundation for the improvement of the internal control system of the Group.