Research On Internal Control Optimization Of State-owned Enterprise JS Purchasing Process

As we all know,under the background of economic globalization,a sound internal control system is a necessary condition for an enterprise to maintain rapid and stable development in the market competition.If there are defects in the internal control of enterprises,it is impossible to achieve scientific and effective operation and management.Procurement,as the link between production and operation of enterprises,also plays an increasingly important role.Perfect procurement process can effectively improve economic benefits.At the same time,procurement is a link that is prone to fraud.In recent years,fraud and bribery in the procurement process are emerging in an endless stream,which has attracted the attention of many senior managers.In the final analysis,it is the defects in the internal control of the procurement process that have caused this.Therefore,if an enterprise wants to strengthen its ability to resist risks,reduce production and sales costs,improve economic benefits,stand firm in the fierce market competition,and form a virtuous circle,it must strengthen its internal control research on the procurement process.JS company as a case,based on state-owned enterprises by looking up the related literature at home and abroad and reading group found that information disclosed its procurement processes exist big capital budget implementation deviation,vendor selection is not objective,tendering and bidding process risk and purchasing cost too high,and deep analysis from the Angle of five elements of internal control of purchasing process problems of internal control.In terms of control environment,there are such defects as uneven professional ability of purchasing staff,irregular distribution of power and responsibility of posts,and enterprises' insufficient attention to cultural construction.At the risk assessment level,there are problems such as weak risk awareness,imperfect risk assessment mechanism and unreasonable risk response measures.At the level of control activities,risks are found in key control nodes such as procurement budget,supplier management and bidding.At the level of information and communication,it reveals the disadvantages of poor internal communication,incomplete external information collection and backward information construction.At the level of internal supervision,there are some problems such as nonstandard internal supervision of purchasing department and not giving full play to the supervision and evaluation function of audit department.Then,aiming at the above problems,this paper also puts forward Suggestions for improvement one by one from the perspective of the five elements of internal control,striving to optimize the internal control of JS company's procurement process.Through literature analysis and case study,this paper believes that the internal control of the procurement process of an enterprise must focus on the whole process of the procurement business,and the internal control of the procurement process should be combined with the development strategy of the enterprise.To improve the internal control of the procurement process,it needs to be analyzed on a case-by case basis.This paper aims to help JS company optimize the internal control of procurement process,reduce the operational risk of procurement business and improve the operating efficiency of the enterprise.Meanwhile,it hopes to provide reference for the construction of internal control of other enterprises.