Theresearch Of Urumqi Railway Bureau’s A Grass Roots Construction Unit’s Optimization Of Material Purchasing Internal Control

As the country attaches great importance to the railway construction,the development of China’s railway makes a spurt of progress.Railway construction work is difficult and challenging,the effect of railway construction is affected by many factors,such as the quality of construction object,the internal control system and the total cost of railway construction,etc.According to the relevant data statistics,material consumption accounted for more than seventy-five percent of the total cost of the railway construction,material procurement cost greatly affects the total cost of railway construction,and the quality of purchased materials greatly influences the quality of the railway construction project.Thus,material procurement plays an important role in the operation of railway enterprise.In the current market economy situation,as our country’s enterprises are faced with the increasingly complex internal and external environment,the risks of material procurement activities are also increasing.As the main research object in this paper,A unit is a very typical railway construction units at the grass-roots level,as themain responsibility of the railway construction project,plays an important role in development and construction.Its main task is to finish the railway construction project with good quality and high efficiency.In order to improve the quality of railway construction projects,reduce the total cost of railway construction,the key is to strengthen the railway construction unit procurement internal control,to minimize the unit purchasing risk,so as to improve the economic benefit.Therefore,upon the completion of project construction,with the increasing risk of material procurement,how to strengthen the construction of the material procurement internal control system of A unit has become an urgent problem at present.In this paper,based on the theory of internal control integrated concept and value chain thought,through crading A unit of material purchasing process comprehensively,summarized the characteristics of A unit material procurement,analysed the existing problems in detail,proposed optimization schemes such as improve the management process of requirement plan,refine bidding management system,improve the supplier management system,perfect contract management system,strengthen supervision and management of materials,regularize payment and settlement rules,andstrengthen anti embezzlement system,to prevent similar problems happen again,bring unnecessary losses to A units.At the same time to provide a reference sample to other basic construction units which are subordinate to the railway bureau,detect and correct problems of material procurement internal control in time,perfect internal control system of material procurement and promote the effective operation,reduce the business risk of the unit to a great extent.