Application Research On Internal Control Of Purchase And Sales Business Of S Steel Trading Company

In the 21st century,with the continuous development of the internet and e-commerce industries and the increasingly convenient transportation and logistics,there is no longer any"trade secrets" to speak of in all industries.The most direct impact of this external environment on enterprises is the increase of competitors and the compression of industry profits.Therefore,in order to adapt to the development of social economy and survive healthily,enterprises need to start from themselves,constantly improve the internal environment of enterprises,streamline the working process of enterprises,improve work efficiency,and improve product quality and service.In the past,most managers of small and medium-sized enterprises in China lacked the knowledge reserve of management,and focused more on reducing the cost of the enterprise to the minimum,instead of paying attention to whether the enterprise has a healthy corporate culture,internal management system and internal environment.Nowdays,internal control has not only been included in the scope of external audit units,but also is an essential guarantee for the normal operation and long-term operation of small and medium-sized enterprises.However,due to the lack of knowledge level of the management,and that internal control is not enough to have an important impact on the enterprise,so the construction of the internal control system of small and medium-sized enterprises in China has not caused enough attention.S steel trading enterprise procurement and sales link of the internal control research,hope that the research results of this paper to similar small and medium-sized steel trading enterprises to provide useful reference.This paper sorts out the status quo of the internal control in the procurement and sales links of S steel trading enterprise,evaluates the internal control of S enterprise with the analytic hierarchy process,and concludes that the internal control system of S enterprise is between general and reasonable.Further analysis,points out the S enterprise procurement link and sales link internal control problems:the management structure is not perfect,the contracts are not reviewed,the execution is low.In view of these problems,the internal control process of the two links is optimized and designed,the critical control points of the procurement and sales links are sorted out,and the corresponding control measures are put forward.