Research On Internal Control Improvement Of Purchasing Business In S Supermarket

At present,our country is in a new stage of deepening the overall reform.Social economy has made remarkable progress,and all walks of life have enjoyed considerable development.Under the influence of China's supply-side reform policy,consumption upgrade and improvement of people's living standards,retail enterprises are developing rapidly.But,the local retail enterprises in our country started relatively late,and there is still a gap with foreign retail enterprises in aspects of enterprise operation and management,human resources management and system construction,especially in the construction of internal control.Purchasing is a key part of a retail business,a direct impact on the retail business operating conditions and operating results.Retail enterprises should adhere to the principle of cost-effectiveness,to ensure that the purchase cost is reasonable,the quality of purchased materials,the effective management of funds and risks,and a sound scientific internal procurement system is essential.However,many retailers nowadays pay insufficient attention to the internal control of purchasing,and there are relatively few studies on the improvement.Based on the above background,supermarkets as a typical representative of retail enterprises,the procurement has its own uniqueness,but should also strengthen the internal control of the procurement,improve procurement efficiency and ensure stable development.Based on the relevant theories and methods of internal control and the development of internal control of the enterprise,this paper adopts the methods of literature research and case analysis.By reading and studying the research results of internal control both at home and abroad,Conducted extensive and in-depth research,fully collected the relevant information of the enterprise,introduced the internal control status of the S-supermarket procurement business,and took the internal control factors as the starting point to reveal and analyze the problems and their causes of the internal control of the supermarket procurement business,Through sorting out the whole procurement business process of S supermarket and identifying the key control points in every aspect of the purchasing business,the corresponding overall and specific improvement measures are put forward for the existing problems to ensure that the internal control of the purchasing business is more sound and effective.In this paper,we focus on the improvement of the internal control system of purchasing business,and put forward relevant suggestions for the purpose of controlling various risks in procurement business,improving the internal control of purchasing business and ensuring the sustainable development of enterprises under the new economic normal.