Study On Internal Control Improvement Of Purchasing Business Of WR Company

With the rapid development of our country’s economy,the competition among enterprises is becoming more and more fierce.At the same time,the organizational structure of enterprises is becoming more and more complex.If enterprises only pursue economic benefits and ignore the construction of internal control,it will lead to failure of internal control management.Major economies in the world attach great importance to the construction of internal control of enterprises.In 2008,China’s Ministry of Finance and the Securities Regulatory Commission jointly promulgated the "Basic Standards for Internal Control of Enterprises ",followed by the " Guidelines for Supporting Internal Control of Enterprises " and "Explanation of Internal Control Standards for Enterprises ",which marked a unified standard for the construction of internal control of enterprises in China.As the starting point of the enterprise’s production and management activities and the focus of the company’s cost control,the purchasing business is the beginning link to ensure the minimization of the enterprise’s cost and the maximization of the profit,which plays a vital role in the development of the enterprise.However,most of the internal control mechanisms established by enterprises in China have not played their real role,and there is still a big gap between the formulation of internal control mechanisms and the actual implementation.This gap will seriously affect the sustainable and healthy development of enterprises.Taking the purchasing business of WR company as the research object,combining the characteristics of the company’s production and operation and the internal and external environment of the enterprise,this paper investigates and grasps the current situation of the internal control of the WR company’s purchasing business by collecting the internal system,organization chart,purchasing flow chart and annual report.By combining qualitative and quantitative indexes,the effectiveness of internal control evaluation of WR company’s purchasing business is studied by questionnaire,analytic hierarchy process and fuzzy comprehensive evaluation method,so as to carry out comprehensive and objective evaluation.Through analysis and research,this paper puts forward the idea of constructing the internal control system which meets the needs of WR company’s management and management,and puts forward some suggestions for optimizing and improving the internal control of WR company’s purchasing business.It includes strengthening supplier management,optimizing purchasing methods,strengthening quality management and acceptance management,and practical supervision responsibility,establishing reporting system,perfecting the safeguard measures of external supervision,etc.,and providing some suggestions for the development of enterprises in the same industry and the construction of internal control system.