Construction And Evaluation Of Enterprise Internal Control

Internal control is the one of the important enterprise management,Internal control is directly related to enterprise’s prosperity, a large number of actual cases showed that most of the destruction is caused by the lack of internal management.Procurement is a key link in the process of enterprise operation, it is related to the cost and profit of company. Through the establishment of internal control of the procurement, we realize that the procurement is related the whole businesschain.Under this background and the analysis of domestic and foreign research. At first,this paper introduces the methodology of building and evaluation of procurement, including the overall framework design.The overall framework design includes the environment, riskassessment, controlactivities,information and communication and internal supervision. Secondly introduces the fuzzy evaluation model of purchasing, the model applies fuzzy mathematics theory to evaluation. Finally procurement construction and evaluation methodology has been applied in A forklift group, through the analysis of the basic situation of A forklift group, including the general situation of the group and existing problems, and in view of the problems of purchasing, we put forward concrete system design. Finally we use the fuzzy evaluation model of internal control to A forklift group, A forklift group purchasing is well. From the point of the evaluation results, the fuzzy evaluation method can make a more accurate quantitative evaluation of internal control of the purchasing; From the point of evaluation process, the fuzzy evaluation method unify the internal control of procurement and payment business, then can make a more comprehensive and accurate evaluation conclusion.