Study On Internal Control Of Z State Construction Enterprises’ Procurement Link

Under the new situation of supply-side structural reforms,the existing advantages of state-owned construction enterprises are gradually decreasing,and profits need to be exchanged for profits.In order to be able to achieve a smooth transition during the transition period,it is necessary to adapt to the new situation and make necessary adjustments to corporate management in a timely manner.The procurement cost of engineering materials will often account for more than 50%of the total cost of the project,making the internal control of the procurement process of construction companies directly affect the survival and development of the company.It is particularly important to improve and optimize the internal control of procurement of construction companies and strengthen procurement management and cost control.This article is based on internal control theories,risk management and other research methods through on-site inspections,case studies,quantitative analysis,and other research methods.After considering the influence of five elements of internal control on the internal control of procurement,The internal environment,information and communication,and internal oversight are classified as safeguards and evaluations of internal controls in the procurement process.Afterwards,the Z company’s procurement process was carefully sorted out,the internal control process was clarified,and the risk points and key control points were identified.Concrete examples of the specific project were interspersed with the control activities.The existing defects were separately elaborated and corresponding optimization suggestions were put forward.