Research On The Internal Control Of Coal Procurement Risk In A Company

Coal as resource-based products,especially due to its characteristics as a resource product is extremely unstable,and the lack of supervision in its circulation link.As an important business in enterprise operation and management,coal supplier introduction,contract signing,arrival quantity acceptance,arrival quality acceptance,payment and other links have potential fraud risks,among which commercial bribery is particularly serious.As an enterprise manager,we should have a full understanding of above risks.As an important raw material and fuel for A enterprise,coal costs account for one fourth of the production costs.The annual purchase volume is 1.70 million tons,and the purchase amount is about 1.3 billion yuan.The quality of its management directly affects the cost of the enterprise.With the development of science and technology and the change of The Times,In recent years,the internal audit found that the coal procurement management of the procurement plan management,contract signing,supplier introduction and assessment,acceptance of goods and other aspects of fraud,to a certain extent,caused economic losses to the company.Therefore,it is necessary to study the internal control of coal procurement risk..Based on the relevant theories and combined with the five internal control elements,this paper analyzes the current situation of the internal control management in the coal purchasing business of A Company by case study,such as unreasonable internal control structure,lack of scientific procurement plan,imperfect procurement personnel performance,unsound supplier management evaluation control system,inadequate control of purchasing and settling payment approval process control.This paper,In view of the problems,combined with the actual situation of A company,from the coal purchasing plan management,supplier management,contract management and acceptance management,payment and settlement management optimization Suggestions and improvement measures are proposed,respectively,from the above link of coal procurement of A coal enterprise procurement business internal control management puts forward detailed Suggestions for improvement.The study on the internal control of the coal purchasing link of A enterprise is not only conducive to the optimization of the internal control of the case enterprise and the improvement of the coal purchasing efficiency,but also can provide reference for the internal control of the coal purchasing link of the industrial enterprises.Coal purchase after the whole process of system analysis,it puts forward the technology for reverse combined with the market as a whole,procurement management,procurement supervision information platform,to build information system platform,establishing the internal control supervision and evaluation system to optimize the management advice and coal procurement process optimization,sourcing suppliers and order management,plan management,contract management,and other internal control measures.