Study On The Internal Control Of Construction Enterprise Purchasing

With the rapid development of the construction industry, competition among enterprises has become more and more intense, which put forward higher requirements to the daily management of construction enterprises. Faced with the highly competitive market environment, internal control is the key to support sustainable development of enterprises. Purchase is one of all the channels which can bring "money", and it occupies a pivotal position. So the procurement risk is relatively larger, and the procurement chain will become a corporate internal control weak link. Currently, the majority of construction enterprises procurement operations are facing much problem, including lax internal controls, risk awareness of leadership is weak, contract management is not standardized, the high cost of construction materials procurement, payment lax auditing and so on. If we can not solve these problems, construction enterprise will at risk. In fact,the reason for these problems is that the staff risk awareness is weak, enterprises lack effective internal control. Therefore, in order to reduce risk efficiently and improve procurement efficiency, to improve procurement of internal control is the key.In this paper, based on the theory of internal control, internal control status of procurement operations were analyzed and found that the business enterprise procurement deficiencies in internal control and proposed improvement measures,hoping this can improve the internal control of A construction enterprise procurement,thereby reducing the risk of procurement, improve the efficiency and effectiveness of operations. The research framework: The first part analyses the research background and significance of procurement operations to implement internal controls, with the help of academic achievements of scholars. Secondly, based on the internal control theory, I combined the actual characteristics of the industry with the case of enterprises,conducting a comprehensive analysis of the reasons and internal control deficiencies.Finally, to solve the internal control deficiencies, propose specific improvements and draw conclusions and enlightenment.