| In recent years,the development of new energy has been in full swing,and the photovoltaic industry has become a leading hot industry.Some domestic enterprises have laid out the photovoltaic industry in the early stages,invested a large amount of funds and manpower,and also received the earliest dividends.However,it was not until 2017 that the country made policy adjustments to the photovoltaic industry and abolished related subsidies that the popularity of the industry gradually declined,and the future direction of photovoltaic enterprises became a new challenge.In this situation,some photovoltaic companies that still adhere to photovoltaic development have begun to further control related costs in order to optimize their business operations.In enterprise business activities,procurement business is not only the starting point,but also a crucial part of operating cost control.Therefore,it is of great significance for enterprises to focus on how to achieve good cooperation with upstream suppliers and effectively carry out subsequent management,how to purchase the required materials at appropriate prices,and how to ensure the quality of their purchased materials.This article takes the internal control of procurement and payment in J Photovoltaic Company as a research object.Based on a preliminary understanding of it,it analyzes the internal control status of relevant departments,personnel,and processes involved in J Company’s procurement and payment business by using literature research,questionnaire survey,and case analysis methods.Draw corresponding flowcharts based on the current procedural specifications of J Company’s procurement and payment business,objectively and comprehensively describe the internal control status of J Company’s procurement and payment business through the results of the survey questionnaire,further analysis of existing issues,and find the causes of the problems.Finally,corresponding optimization suggestions were given from the perspective of the five elements of internal control.After research,it was found that J Company has these problems in its internal control of procurement and payment: incomplete organizational structure,lack of risk management team,inadequate control activities,incomplete internal information construction,and inadequate supervision.In response to the above issues,the author proposes some improvement suggestions,such as improving the organizational structure of the enterprise,strengthening the quality construction of procurement personnel,establishing a risk management team,improving procurement and payment business processes,building an internal information system,and strengthening internal audit supervision.This article takes J Company as an example to provide suggestions to solve its practical problems,hoping to explore the feasibility and practical significance of its promotion and application,provide reference cases for other enterprises in the same industry in this field,and promote the optimization of its internal control. |
