Research On Internal Control Of Material Purchase Of S Company

The internal control of material procurement is an important part of the operation and management of construction enterprises,and it is particularly critical to carry out refined and comprehensive management of it.At the current stage,S company is in an important period of transformation and development,but it still has deficiencies in the internal control of material procurement,which has caused the company’s operating costs,engineering efficiency and quality to be affected to a certain extent.Based on the actual needs of S company’s continuous development,it is urgent to analyze the actual situation of S company’s material procurement internal control,and in-depth discussion of its specific problems and causes,and then put forward effective optimization countermeasures.This paper takes S company as the case study object,combined with the research methods of questionnaire survey and field investigation,to study the specific problems of S company’s material procurement internal control,and at the same time explore the reasons based on the problems,and put forward effective countermeasures and suggestions.The thesis combines the control theory and internal control system collected from literature and other relevant theoretical foundations,through questionnaire surveys and field investigations,obtained information and data results related to the internal control of material procurement of S company,and found that the internal control of material procurement of S company The main problems are risk assessment and lack of standardized management by material suppliers,serious inter-departmental information barriers,long payment periods and obvious overpayments.Subsequently,according to the actual situation of the internal control of material procurement of S company,the exploration was carried out from the four dimensions of risk assessment awareness,information communication,execution strength,and review and supervision.Finally,the optimization countermeasures of S company’s material procurement internal control are put forward.It mainly includes the following points:(1)Strengthen the risk assessment of the internal control of material procurement;(2)Pay attention to the information and communication of the material procurement process;(3)Increase the implementation of internal control activities for material procurement;(4)Strengthen the rewards and punishments for material procurement Audit supervision.The development of this research work plays a particularly important role in optimizing the internal control and quality of material procurement of S company,and improving the theoretical system of material procurement internal control.It is also beneficial to effectively improving the management level and comprehensive competitiveness of S company.In addition,other domestic construction companies similar to S company can use the research results of S company on the internal control of material procurement as a reference to strengthen the importance of internal control of material procurement and optimize the internal control countermeasures of material procurement.Therefore,this study has certain reference value for the internal control of materials procurement of domestic enterprises of the same type.