Research On Internal Control Of Project Material Procurement In X Construction Enterprise

With the increasing pressure of competition of the construction market in our country in recent years,the construction enterprises ensure efficient operation by means of internal control in order to maintain the normal development of the enterprise,which strengthens the standardized management of the enterprise,and also improves its comprehensive strength to ensure that the enterprise can get better development in the fierce market competition.From the perspective of construction enterprises,the cost of building materials accounts for a large proportion in the total cost,which often has the most direct impact on the project cost and quality.Therefore,construction enterprises should attach importance to the internal control management of project procurement,and constantly improve the internal control of project material procurement,a key link in the project construction process.Through the optimization of the internal control process,the internal control mechanism runs through the whole project procurement business process.Based on the domestic and foreign research situation and background of the construction enterprise project procurement internal control problems,through literature research,field investigation and questionnaire survey of three methods for research,this dissertation takes state-owned construction industry as the research platform in the perspective of project management problems in construction enterprises,conducts targeted exploration on the internal control of project procurement,and examines the internal control management of enterprise procurement from the perspective of project procurement by combining the actual situation of Project procurement of X construction enterprise.In addition,this paper analyzes the status quo,problems and main causes of the internal control process of material purchasing of X Construction enterprise.Through internal control process optimization,the internal control mechanism runs through the whole business process of project procurement of X Construction enterprise,such as improving the internal control environment of material procurement,establishing a risk assessment mechanism for project material procurement,optimizing the internal control activities of project material procurement,strengthen the project material purchasing information communication and the supervision mechanism of project material purchase.Furthermore,this paper evaluates the process dynamic effect after improvement,verifies the effective improvement of the comprehensive level of project management of X construction enterprise,and has certain reference significance for the internal control optimization of the same construction enterprise.