Research On Internal Control Of Procurement And Payment Cycle Of H Company

Since the 21 st century,with the comprehensive deepening of national reform,the military industry sounded the clarion call for a new round of reform,and the number of military enterprises listed gradually increased.Military industrial enterprises as an important part in national economy,have a certain particularity,in the company's equity structure,organization structure,qualification requirements and the company daily management,etc are different from general enterprise,on the one hand,the company to undertake the national defense scientific research task and weapons and equipment production requirements,priority to ensure that the scientific research tasks are completed on schedule,and product quality are safe and reliable,on the other hand also need to guarantee company profit level,to create shareholder value in return.Because of military industrial enterprises,especially listed companies due to its history,with the development of the company,the legacy of part management malpractice has restricted the company's long-term development,in order to effectively solve the above problems,the military industry listed companies should attach importance to the company internal control,using the modern enterprise management methods and tools to improve,especially the purchase and payment cycle internal control,because it is directly related to the enterprise product cost and the profit ability.Military industry listed companies based on the research of internal control issues,the need to consider the war industry enterprise has its own different from general the particularity of the listed company,based on the basic theory of internal control at home and abroad,combined with the characteristics of H company,balance the national defense security and company's interests at the same time,to achieve company's strategy to optimize enterprise purchase and payment cycle internal control.This article through the actual interview method and proof test system and business data,the analysis found in every business link purchasing and payment cycle internal control defects and problems,combining with the actual business situation,the paper summarizes the problems cause,from two aspects of management process optimization and system construction to perfect the optimization Suggestions,to solve problems,improve the level of H company purchase and payment cycle of internal control,reduce the purchase cost,to ensure the safety of funds and purchase quality,raise the level of corporate profits.At the same time for other military enterprises in this important link of internal control to provide some reference.