Research On Internal Control Of Purchasing And Payment Business In C Building Company

In recent years,the new normal trend of China's economic development has been increasing.Facing the pressure of slowing down the growth rate of domestic fixed assets investment and increasing the cost of resource elements such as labor force,many construction enterprises in China feel that their living space is shrinking,the challenges are increasing,and the problems existing in construction enterprises are becoming increasingly prominent.In this context of development,enterprises must strengthen their own construction in order to change this trend.This paper chooses the internal control of procurement and payment of construction enterprises as the research object.The purpose of the research is to effectively control and reduce the procurement cost of construction enterprises and optimize their procurement and payment processes.This paper is helpful to strengthen the construction of internal control of procurement and payment in construction enterprises,so as to better promote the sound development of procurement and payment business,at the same time,improve the management level of construction enterprises,reduce procurement costs and save procurement funds.This paper takes C construction company as an example to study its internal control of purchasing and payment.The procurement mode of C construction company is decentralized procurement,using the procurement method of continuous supply,and the construction materials arrive in batches.Therefore,the focus of this paper is to find out the shortcomings of the internal control system of C construction company's procurement and payment under decentralized procurement mode and optimize it.At the same time,the internal control system that does not meet its procurement characteristics and the inappropriateness in the implementation process are optimized.This paper first introduces the domestic and foreign research on the internal control of procurement and payment of construction enterprises from different angles.On the basis of studying the relevant literature and theory of internal control,the author describes and analyzes the development status quo and operating characteristics of construction industry in China.In addition,it summarizes the difficulties in the internal control of the construction industry,and then uses C construction company as a case study to study the status of its internal control of procurement and payment,and then finds out the problems in the internal control of its procurement and payment business.The paper puts forward some suggestions and measures to optimize the internal control of Cconstruction company's procurement and payment business,and finally draws the conclusion and enlightenment.The study found that the cash flow deterioration of China's construction enterprises is serious,the company's operating conditions are not good,and the future will face the pressure of capital chain breakage.At the same time,for C Construction Company,its procurement and payment business starts from the requisition link,to the procurement plan,to the implementation of procurement activities,material inspection,payment and related accounting treatment,there are some problems,therefore,strengthen procurement and payment The internal control of business construction and the reduction of operating costs have become the top priority in the reform of China's construction companies and C construction companies.This paper puts forward relevant optimization suggestions for the problems of internal control of procurement and payment of C construction company,mainly from perfecting the requisition review procedure,strengthening the procurement plan audit supervision,strengthening the supplier dynamic assessment,standardizing the engineering material inventory management,standardizing the payment review procedure,and perfecting Explain with the supplier reconciliation mechanism.These optimization proposals will play an important role in regulating the internal control process of C Construction Company's procurement and payment business and promoting the overall development of C Construction Company.Therefore,this paper puts forward the following inspirations:Construction enterprises should formulate relevant internal control systems based on their own procurement characteristics;a scientific material procurement supervision and management system should be established;effective control management should be implemented for the whole process of material procurement.