After 40 years of reform and opening up to the outside world, more and more excellent enterprises have grown rapidly. These enterprises have provided endless impetus for the rapid development of China's economy. However, under the influence of the changes in the business environment of domestic and foreign enterprises, the popularization of information technology, the change of management philosophy of managers, especially the background of enterprise scale and capital popularization, the conflict of interests and information asymmetry caused by the separation of the two rights are prominent. In recent years, the construction of enterprise internal control and implementation in China caused the attaches great importance to, the relevant guidelines, regulations, corresponding to the ground, how to apply the efficiency and standardization of the basic guidelines to suitable for the enterprise internal control system, and become the enterprise effective management tool, guard against all kinds of risk mechanism, is the enterprise urgently needs to solve the problem. Based on our country enterprise internal control basic norms and corporate governance structure as the basic concept, stick to yunnan province sasac regulatory measures to the provincial enterprise choose yunnan chi macro zinc germanium co., LTD. Procurement as a research point, based on the current procurement in the framework of the company organization system and the control measures were analyzed. And on its existing problems, put forward the corresponding assurance opinions, forming this academic paper. It is expected to provide some ideas for the construction and improvement of the internal control system of the same industry and the same type enterprises in our province and improve the management level of the current enterprises.
