Study On Procurement Internal Control Of Internet Information Company

With the continuous development of market economy,internet information companies have gradually obtained good development.Yet,given the increase in main raw material costs and labors cost domestic and abroad,comprehensive pressure for the development of internet information companies are expanding.Statistics show that internet information companies have driven the daily package volume of Taobao.com to nearly 8 million.Procurement has become basic link for the production development of internet information companies,and is one of the most important factors affecting company product quality and cost.Hence,enhancing internal control on procurement is of significance to the comprehensive development of internet information companies,and demands attention.The paper follows the path of putting forward problems,analyzing problems,and resolving problems,combines the methods of literature analysis,case study,and regulation analysis,and conducts study upon the relevant issues concerning internal control of procurement for internet information companies.First,it introduces backgrounds,literature review,purpose,train of thoughts,and methods,to straighten the full context.Second,it describes the fundamental theories of internal control and procurement internal control,for paving a theoretical basis for the paper's study.Third,it analyzes the status quo and commonly seen problems that exist in procurement internal control of internet information companies,laying foundation for latter study.Fourth,with listed company M as an example,systematic case validation is conducted upon procurement internal control of internet information companies in China.The paper determines the existing defects and causes in the internal control of listed company M,designs specific solutions,in a hope to better facilitate procurement internal control optimization of listed company M.Take all things into consideration,the paper comes to the conclusion that internal control on procurement is of crucial importance to the development of internet information companies,and proposes that facilitation of internal control optimization on procurement for internet information companies demands attention on the optimization of environment,means,and execution force of procurement internal control,and that persistent improvement in system rigidness and cyclicity of procurement internal control can bring into play a more lasting internal control effects on procurement optimization for internet information companies and actualize better development.