Research On The Optimization Of The Internal Control Of The Procurement Business Of M Military Enterprises

With the rapid development of China's economy,internal control has increasingly become an important means of enterprise development,and in the whole process of the enterprises' development,internal control plays a key role in the enterprise's entire operation and management,so how to do a good job in enterprise internal control is not only an important research topic for managers,but also attracts the attention of scholars.Along with our country enterprise internal control standards gradually has been established,procurement as an important part of enterprise internal control,is not only closely related to the development of the enterprise,but also more closely related to the enterprise's normal production and business operation.Therefore,an important problem to be carefully studied is how should the enterprise establish and ensure a reasonable and internal control system,especially how to effectively control and manage procurement activities to ensure that the enterprise can achieve the established management goal,and improve the operation efficiency,fully obtain and use the resources in efficient ways.As a large military enterprise,the effectiveness of internal control of M enterprise's procurement business is related to the development safety and stability.Thus,this study has an important practical and theoretical significance,and provides reference for other enterprises in the weapon system to optimize their internal control of procurement business.In the research,this paper firstly introduces the basic situation of the internal control of M enterprise's procurement business,including enterprise's organizational structure,material procurement,procurement process control procedures,etc.Secondly,use two level indicators,9 second class indexes and 27 third class indexes,as the indicators of computing membership data base,score the various level of index as calculating weight indicator data base,apply the fuzzy comprehensive evaluation method based on the analyses of the hierarchy process(ahp)method,evaluate and study on the effectiveness M enterprise' procurement business internal control current situation;Then,through the research and analysis of the evaluation results,the problems and causes of M enterprise's internal control of procurement business are concluded.In the end,work out the optimization solution for the M enterprise' procurement business internal control.