The Research On Reconstruction Of Intrenal Control In Centralized Purchasing Of A Military Based On Risk Management

With the rapid development of economy and society,internal control has been paid more and more attention in managing a modern enterprise,.But the army's centralized purchasing of internal control is incomplete,makes inefficient purchasing activities.Meanwhile,a lot of risks exist which brings about serious impediment to the all-round development of military construction.For that reason,a study which is based on internal control and risk management theory has been carried out,being combined with the situation of military A's centralized purchasing,using literature study and investigation method through a process of researching status,analyzing and solving problems.The study analyzed the actual situation of the purchasing of A military to create a suitable risk management system of the internal control.First,analyze the research background and research significance,accurately grasp the true value of the research activity.The theory of domestic and international studies in this field is discussed and summarized and this is the theoretical basis for the analysis of the procurement activities of the military.Second,study the internal control management of A military in order to find the main problems.The main problems lie in the weak internal control environment,lacks of effective supervision,the poor risk assessment,the control activities of low execution and the unsmooth communication.Third,we need to improve the internal control system for the centralized procurement of A military from the perspective of risk consciousness.Fourth,we will analyze the measures to ensure the effective implementation of the internal control system for risk management,to ensure the implementation of internal control sand to create an atmosphere of risk controlThrough the analysis of the actual situation of the internal control of A military centralized procurement and the internal control system based on risk management.Suggestions are made to improve the internal control system of A military centralized procurement and to improve the scientificity and rationality of the internal control system facilitating A military smooth procurement activities in the future.