Research On Optimization Of Internal Control Of Purchase And Payment Cycle Of ZJ Company

Purchasing business as the starting point of the company's production activities,related to the "physical chain" and "capital chain" of the enterprise,to a large extent determine the survival and sustainable development of the enterprise.In military industrial enterprises,the procurement business not only affects the cost and quality of the final product,but is also related to the national defense industry.Therefore,for military industrial enterprises,internal control of the procurement business is very necessary.This article combines the relevant theories of internal control of procurement and payment cycles.First,on the basis of understanding the current status of internal control of procurement and payment cycles of ZJ Company,it borrows a flowchart to compare and analyze its existing systems and business processes with the "Basic Standards for Internal Control of Enterprises",And use questionnaire survey and observation,inspection,and inquiry methods to investigate and study the internal control implementation of ZJ's procurement business.From the perspective of the five elements of the "Basic Standards for Internal Control of Enterprises",it is found that there are the following areas for improvement in the internal control of the procurement and payment cycle,including the weak internal environment,the establishment of a risk assessment system,and the business process of the procurement and payment cycle is not yet Norms,information communication mechanisms are not in place and internal supervision is formal.Secondly,it analyzes the reasons for the problems in the internal control of the procurement and payment cycle of ZJ Company,and finds that its management does not pay attention to the internal control of the procurement and payment cycle,the imperfect system construction and the insufficient implementation of employees,making it difficult for the internal control of ZJ Company to be effective.Finally,in order to solve the weak links in the internal control of the procurement and payment cycle of the ZJ company,combining the "Basic Standards for Internal Control of the Enterprise" and the nature of the company,it is proposed that the ZJ company should build a good internal environment and establish dynamic risks of the procurement and payment cycle.The five aspects of the evaluation system,the improvement of internal control activities and business processes,the improvement of the procurement and payment cycle information communication mechanism,and the strengthening of internal audit supervision are optimized for design,and the internal protection is strengthened by enhancing the overall internal control awareness,improving employee competence,and establishing a reporting system to protect the internal The effective operation of the control strengthens the internal control of ZJ Company,and also enables the optimized internal control system to be better implemented and implemented.