The Reseach On Internal Control Of Purchase And Payment In TH Company

As an important part of the national economic system,small and medium-sized enterprises in China play an irreplaceable role in the history of social development.Small and medium-sized enterprises in China play an important role in taxation and labor employment.However,the enterprise management of small and medium-sized enterprises in China is not optimistic,especially in the corporate governance structure,internal control and other aspects of a series of problems.As a small and medium-sized enterprise,TH company,with the increasing market competition,how to exist and develop has been faced with many problems.In addition to continuous innovation and honest management,TH company must also establish a set of feasible internal control management system,especially in how to reduce costs,improve competitiveness,expand market share and so on,it is more necessary to establish a standardized internal control system of procurement and payment.Under the above background,this paper takes the internal control of procurement and payment of TH Company as the research object.On the basis of referring to the relevant literature of internal control at home and abroad,according to the relevant theories of internal control,this paper analyzes the present situation of procurement and payment business of TH company around the five elements of internal control.At the same time,through questionnaire survey,it finds that there are many problems in procurement and payment business of TH company,including that the corporate governance environment does not meet the requirements of internal control,the lack of risk assessment system,and the imperfect procurement and payment activities.The internal supervision is weak,the lack of information and communication mechanism,and the causes of the problems are analyzed.finally,combined with the relevant theories and the actual situation of TH company,a series of guarantee means,such as improving the internal control environment of the enterprise,raising the awareness of risk prevention,strengthening information and communication,strengthening internal supervision,perfecting procurement and payment business activities,and implementing an independent accounting system,are formulated.To ensure that TH's procurement and payment business improvement measures can be effectively implemented.Through the research of this subject,it is shown that the establishment of internal control system plays a certain role in the long-term development of small and medium-sized enterprises.For TH company,the main problem in the internal control of procurement and payment is that the internal environment needs to be improved,especially in the aspect of corporate governance structure,it is necessary to reduce the traces of family style,and the management should move from the rule of man to the rule of law.In addition,it is necessary to strengthen the construction of procurement and payment related systems and processes on the basis of identifying risks.At the same time,it is hoped that TH will do a good job in information and communication and internal supervision,including the construction of ERP system and the establishment and operation of internal audit institutions,and so on.The research results of this paper can also provide reference for other enterprises in the internal control construction of procurement and payment business.