Research On Evaluation And Optimization Of Procurement Internalcontrol Of A Fiberglass Company

With the rapid economic development,market competition has intensified,the risks faced by enterprises have become more complicated and diversified,and the requirements for production and operation capabilities have become higher and higher.Procurement is the key business of production and operation,and its internal control is very important for enterprises as an important means to prevent risks and improve production and operation capabilities.However,the complicated procurement process makes it easy to breed fraud,so the internal control of procurement is difficult,and the effectiveness of internal control is difficult to guarantee.Purchasing internal control evaluation can identify and improve the deficiencies of procurement internal control,thereby controlling procurement risks and reducing procurement costs.Therefore,the evaluation and optimization of procurement internal control are of great significance in standardizing business operations and improving business economic benefits.This thesis takes A Fiberglass Company as the research object,and studies the evaluation and optimization of the company’s procurement internal control.The main research contents are as follows: First,analyze the current situation of internal control of A company’s procurement;Second,combine the internal control framework,"Enterprise Internal Control Application Guidelines",A company’s procurement business characteristics and procurement process to build the internal control evaluation index of the procurement system,then use the expert scoring method and G1 assigning weight method to determine the index weight;Third,through the questionnaire survey to analyze the membership degree of the indicators,and use the fuzzy comprehensive evaluation method to evaluate,according to the evaluation results,it is found that A company has five elements of internal control defects;Finally,based on the evaluation results,proposed an optimization plan,hoping to achieve the goals of reducing procurement costs,controlling procurement risks,and improving the production and operation capabilities of the company.At the same time,it hopes to provide reference for evaluation and optimization of internal procurement control of other companies in the industry.