Research On The Internal Control Of Supply,Production And Marketing Of L Company

China's attention to internal control began in the late 1980s.With the efforts of several generations of scholars and professionals,the industry internal control norms with different operation and control characteristics emerged one after another.However,although the current internal control emphasizes the objectives of financial reporting,operational efficiency and compliance,it does not reflect the essential needs of the company's business activities,leading to the deviation of internal control and corporate objectives.Therefore,through the combination of internal control and business activities of enterprises,through internal control to improve and optimize the main business activities of enterprises,help to improve and improve the value of enterprises.This paper refers to the existing literature,takes L company as the case study object,and optimizes the internal control of L company through the analysis of the internal control of L company's supply,production and marketing links.At the same time,this paper studies the problems of internal control in L company's purchasing,production and sales links,and promotes process optimization by optimizing the internal control problems in each link,so as to achieve the purpose of improving enterprise value.This paper mainly includes four parts.The first part is the theoretical analysis of the meaning of internal control and the goal of internal control,which provides the theoretical basis for this paper.The second part is a case study of the company,which evaluates the status quo of internal control of L company,summarizes the main risk factors,the status quo of internal control,the existing problems and the cause analysis of L company's supply,production and marketing links.The third part is to analyze the process of purchasing,production and sales in the company's business activities.In view of the existing deficiencies of internal control in these links,the improvement plan is put forward.The fourth part is the summary of the improvement effect of L company's internal control.It mainly analyses and evaluates the impact of the improvement on the company's value and the improvement effect on the company's internal control,and puts forward suggestions for its future internal control.Through the research,it is concluded that the improvement of L company's internal control of supply,production and marketing helps the enterprise to improve its profitability,improves L company's internal control,optimizes L company's internal control process and achieves relevant results:(1)Control automation for routine business activities.(2)Improve the function of internal control and strengthen the self-assessment of internal control risk.(3)Strengthen safe and environmental production and reduce legal risks.