Research On Optimization Of Purchasing And Payment Control System Of BR Company

Procurement and payment are important elements of the company's daily operation and,because they involve the spending of funds,may be subject to fraud caused by human or other factors,so the company also pays great attention to the control of procurement and payment in its internal control.In the actual operation of procurement and payment,it is easy to have no procurement plan or unreasonable plan preparation,unclear procurement method or multiple procurement,lax price control,lax quality acceptance,collusion with suppliers to receive kickbacks,lax payment approval,collusion in bidding,etc.Therefore,if an enterprise wants to guarantee the quality of procurement and payment,it must strengthen the internal control of procurement and payment,improve the company's internal control system foundation,and regulate the procurement and payment flow to avoid fraudulent behaviors.Safe,fast,sustainable and healthy development is guaranteed.With the improvement and soundness of modern enterprise management system,the basic theories of internal control are also very comprehensive in the theoretical world.Guided by these theories,this paper selects BR Company as a specific research example,which can not only integrate the theories into the cases of procurement and payment internal control of specific companies and enrich the previous related theories,but also provide effective reference for BR Company to focus on improving the internal control system in procurement and payment It has rich research implications.The article focuses on the status quo of the internal control system established by BR in purchasing and payment,combined with the discussion of the practice of its purchasing and payment work,and analyzes its current areas that still need to be further improved in these two aspects.The article specifically puts forward the following problems that BR company currently has in procurement and payment: there is no good environment and system support for the internal control activities of procurement and payment,the company lacks awareness of risk management in these two aspects,and the company is negligent in establishing suppliers.Evaluation system.On this basis,this article finally puts forward effective measures to assist BR's internal control system to further standardize and improve these issues.