Research On Internal Control Optimization Of BG Procurement And Sales Business

In the modern enterprise management system,internal control is an important part of the effective management system of the enterprise,which restricts the proportional relationship between the enterprise’s gross production value and the production cost.In recent years,as the external environment has become more and more complex,the enterprise is in production and operation.There are more and more uncertainties and risks in activities,and the most effective mechanism to reduce risks is internal control.The procurement and sales business has a direct impact on the profit level of the enterprise.Therefore,the establishment of a sound,orderly,scientific and effective internal control system for the procurement and sales business has become a key factor in determining the survival and sustainable development of the enterprise,and is important for improving the economic efficiency of the enterprise.Has extremely important meaning and function.This paper mainly USES literature research method,case study method,field survey method and questionnaire survey method to make a concrete analysis of BG company’s procurement and sales business process and existing problems and optimize the design.First of all,it introduces the development stage of internal control,the five elements of internal control,the role of internal control and the basic concepts and objectives of procurement and sales business.Secondly,based on the basic situation of BG company and the business process of procurement and sales,from the perspective of the five elements of internal control,the existing problems of each business process are analyzed in detail.Then,according to the business flow chart and the key control points with high risk,the feasible optimization scheme is proposed,which is mainly presented in the form of risk control matrix.Finally,the paper summarizes the whole paper and puts forward some problems that need to be improved and further studied.The main purpose of this paper is to summarize the internal control theory and experience at home and abroad,and to study a set of internal control system suitable for BG company based on the current situation of BG company’s internal control of procurement and sales.It not only can solve the problems existing in the internal control of BG company,but also serve as a reference for similar enterprises in the industry about the optimization of internal control.