Research On Internal Control Of Material Management In Power Supply Enterprise

The internal control mechanism is playing an increasingly important role in financial management activities of modern enterprise.Under the guidance of the objectives such as the legal compliance,the correctness of the financial statements and related information,the improvement of the efficiency of the operation,the safety and integrity of the assets and the promotion of the strategic planning of the enterprise,the enterprise will improve the level of internal control management,which will help to enhance the level of enterprise management and operation benefits,and more importantly,it will help to enhance the ability to resist the risk.Material management,including planning,procurement,warehousing and distribution and disposal of waste materials,is one of the important contents of enterprise internal control in the power grid enterprises with huge sums of money and large quantities of materials.This paper introduces the relevant literatures and concepts of material management and internal control,and the theoretical basis of internal control of material management first.Then taking L company as an example,combined with the reality of internal control of material management in power grid enterprise and seizing procurement management(material planning management,tender management,contract management,procurement implementation,quality supervision and management),warehousing and distribution management,emergency materials management,waste disposal of materials management,and other key business segments of internal control of material management in L company,the paper analyzes the possible risks and problems in terms of the internal environment of internal control,risk assessment,control activities,information and communication and internal supervision.Considering special nature of the power grid industry,the paper puts forward optimization recommendations for the L company.Through these optimization measures,it is expected to contribute and play a role in reducing the material management cost of L company,improving the economic efficiency of the enterprise and improving the risk prevention ability,and can provide certain reference for other power grid enterprises.