Internal Control Optimization In The Procurement Process

At the end of 2017,in order to reduce procurement process,Chins National Nuclear Corperation(CNNC)formed a team,led by the major managers of CNNC.The office is located in Nuclear Shanghai Puyuan Company,responsed to build nuclear group of unified bidding and centralized purchasing center.Faced with the change of procurement methods from decentralized procurement to centralized procurement,the internal control process of F Co.Ltd.procurement is still in the internal circulation of F Co.Ltd..The internal control manual is still released in 2013,and there is no corresponding modification.Internal control has not been optimized accordingly.Through the literature research method,consult relevant journals and papers to understand the current status of internal control research in internal control and procurement.Using the case study method,taking F Co.Ltd.procurement as a case,we strive to combine theory with practice,through investigation and research,interview first-line procurement personnel,and find that current decentralized procurement in procurement planning,requisition,supplier selection,procurement contract management,There are internal control defects in the bidding process.In view of the current problems,this paper proposes the corresponding optimization ways,which mainly has the following points:First,it is aimed at the procurement planning.The collection platform will set up a special team,summarize the annual procurement plan,incorporate the procurement plan into the overall budget management,and increase the monthly procurement plan.The second is for the purchase process.Strengthening the authorization and approval management of extra-budgetary requisitions and over-budgeting large-scale purchases shall be examined and approved by the general manager's office.The third is to select the supplier selection process,organize the experts to check the qualifications of the suppliers,the departments to sign,and the final approval of the supervisors.The fourth is to determine the price,accumulate the separation by purchasing the bidding documents,review the procurement documents by multiple departments,review the budget documents by the qualification review committee,and open the evaluation process to ensure the legal compliance of the bidding process.The fifth is the procurement acceptance process.By preparing the procurement report,internal control of the procurement process had improved.Through the above optimization control points,the audit supervision is strengthened,the quality of auditing is improved.Therefore internal control is optimized.