Research On The Internal Control Of H Supermarket Chain Funds

As an important part of my country’s national economy,the growth and progress of small and medium-sized enterprises play a positive role in improving labor productivity,increasing employment opportunities,narrowing income gaps,and promoting market competition.Since the reform and opening up,my country has established the development idea of "grasping the big and letting go of the small".Thanks to the development dividends of marketization and globalization,small and medium-sized enterprises have thrived.Chain supermarkets also began to take root in counties,cities and rural areas after this,bringing a lot of convenience and benefits to people all over the country.At the same time,the purchasing power of local people also achieved the brilliant development of chain supermarkets.With the development of Internet technology,e-commerce and micro-commerce have developed rapidly,forming a competitive relationship with the traditional retail industry.Small and medium-sized supermarket chains not only face the impact of the external environment,but also may be limited by their own management capabilities,and many problems have been revealed in their operation and development.In the fierce social competition,sufficient funds are the key to the healthy development of enterprises.Sound internal control of funds can improve the existing problems in fund management and provide substantial funds for the operation and development of supermarket chains.As far as the internal control of funds is concerned,the county-level and township-level supermarket chains basically do not have this awareness.Their managers rely on their own wisdom and courage to make supermarket chains grow and develop,but the lack of modern enterprise development concepts and management capabilities limit it.Further development of supermarket chains.The case selected in this paper is a county-level supermarket chain.The research content is to use case analysis and other methods,starting from the theory of capital activities and internal control,and analyzes from the perspective of the five elements of internal control.Find out the deficiencies of H chain supermarkets in the internal control of funds,combined with my country’s market environment and enterprise development needs,it is proposed that H chain supermarkets should improve the overall quality of managers,innovate management concepts and management measures,optimize the construction of talent teams,and enhance cohesion and centripetal force;Enhance the awareness of risk management,sort out the risk management links,and check the internal control activities;optimize the internal control activity plan,improve the control of financing activities,investment activities and working capital control,so as to provide sufficient funds for the operation of the supermarket;establish a smooth internal control Information communication channels to achieve effective communication;improve the external supervision mechanism,check and fill gaps to alleviate the current predicament.From the perspective of the five elements of internal control,this thesis hopes to help H supermarket chain establish and improve the internal control system of funds in its operation,so that it can get out of the predicament as soon as possible,realize its business goals as soon as possible,continue to serve the lives of the local people,and continue to drive local people’s employment and economic development.There should be many supermarket chains in other regions that are similar to the current situation of H chain supermarkets.I hope to provide inspiration and experience for their business development,improve their capital management level and ability to resist risks,and develop steadily in the fierce competition.