The Research On The Optimization Of W Construction Enterprise Material Procurement Internal Control Evaluation System

In recent years,the construction industry has played an increasingly important role in promoting the sustained and steady growth of China’s economy.It is common knowledge that construction enterprises have Widespread problems of slow capital turnover and high debt ratio.Material procurement business as an important part of enterprise operation and management,in construction enterprises occupy a decisive position.As the internal "immune system" of enterprise management,internal control is a strong guarantee for the modern construction enterprises.As a dynamic process of evaluation,feedback and re-evaluation,internal control evaluation can promote the effective implementation.Therefore,strengthening the evaluation of material procurement internal control can reduce the cost of material procurement and improve the economic benefits of enterprises.W enterprise Was founded in 1952 With a registered capital of 1.3 billion yuan.Mainly engaged in housing construction engineering,municipal public Works,and other construction business,With 7 general contracting qualifications.The enterprise is committed to becoming "the most competitive project general contracting service provider",adhering to the "Deepen the domestic and foreign market layout;Build design,planning,procurement one-stop service ability;Explore and build an integrated operation model of investment,construction and operation as a strategic goals.In the meantime,the enterprise material procurement management adhere to the principle of "centralized procurement,hierarchical management,open and fair,selection of the best,strengthen control,each to take their own responsibilities".In view of the material procurement costs account for about 63 % of construction product costs,so the material procurement business occupies a decisive position in construction enterprises,should take the material procurement as the focus of quality cost control of construction enterprises.This paper selects W construction enterprise as the research object,focusing on the material procurement internal control evaluation system of W enterprise.Embarks from the COSO internal control overall frame,according to the internal control evaluation guidance and reference for the risk management theory,control theory and other related theory,the current procurement internal control evaluation system is optimized,the optimized evaluation system and enterprise strategic goals more relevant,help to further reduce the enterprise procurement risk,control the procurement costs.This paper is divided into seven chapters.The first part is the introduction,mainly introduces methods,literature review,innovation points,etc.The second part is the concept definition and theoretical basis,mainly introduces the internal control,internal control evaluation and material procurement internal control evaluation system related concepts and expounds the control theory,risk management theory and other related theories;The third part introduces the current material procurement internal control evaluation system of W enterprise,specifically including 5 first-level indicators and two second-level indicators,W enterprise material procurement internal control evaluation system existing problems mainly include: The internal control evaluation system is not sound implementation strength is not in place,the internal control organizational structure is not complete,the internal control evaluation index quantifiable degree is low,the internal control evaluation feedback results lack of corresponding incentive mechanism;The fourth part of the current material procurement internal control evaluation system optimization design,using expert consultation method to determine the key evaluation indicators and weight,set a total of 5first-level indicators,17 second-level indicators,61 third-level indicators,according to the COSO internal control framework five elements to design the first-level indicators,Social responsibility,corporate strategy,human resources and other important indicators are added to the dimension of control environment.Integrate the original supplier management,on-site material management,contract management and cost control into the control activity dimension;The new dimension of risk control and internal supervision is added to optimize the index design of material procurement,including progress dividing line,cost risk,quality risk,etc.,and add the internal supervision index of procurement.In the dimension of information and communication,indicators such as financial report and anti-fraud mechanism are added on the information construction.The fifth part takes Jinan Company as an example to apply the old and new evaluation system analyze,and evaluate the evaluation results.The sixth part is divided into four aspects of enterprise material procurement internal control evaluation system safeguard measures;The seventh part is the conclusion.