| Internal control is an essential way to solve many agency problems of enterprises.It can improve the level of company management,and play a provital role in the realization of strategic goals.As procurement and payment are the most frequent business in the operation process of manufacturing enterprises,its internal control and management is the most urgent.Through the study of the internal control defects of the purchasing and payment business,the purpose of optimizing the enterprise internal control can be achieved.Taking C Company as an example,this thesis has analyzed the internal control design and implementation of procurement and payment business,and summarized and extracted the five key problems existing in the internal control of procurement and payment business of C Company.On this basis,optimization suggestions have been proposed for these five problems.First,the theory and policy basis of internal control are studied to support the theory of internal control system about purchase and payment in C company.Secondly,the basic situation of C Company has been briefly sorted out.Besides,thesis has introduced the organizational structure setting of C Company,the departments and their responsibilities involved in the procurement and payment business,described the specific links of procurement and payment using the flow chart and summarized the key contents of internal control.Then,according to the company’s internal control evaluation general table and the internal audit control test results,the optimization scheme has been given.Finally,it is concluded that the C Company should improve the special authorization system,strictly supervise the contract approval,strengthen the supplier access and evaluation management,optimize the material storage management,and establish diversified communication channels.This thesis mainly starts with the procurement and payment business,has combined the key points of supplier management,analyzed the internal control management from a different perspective,and the theoretical study of internal control has been supplemented to some extent.In addition,the research conclusion of this thesis can also provide a reference for the internal control optimization of C companies and similar manufacturing enterprises,and be helpful to the improvement of the internal control and management level of manufacturing enterprises on the whole. |
