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

With the continuous development of China's market economy,the challenges faced by business management have become greater and greater.Many counterfeiting incidents and financial frauds are common,which also reflect the imperfect internal control of Chinese enterprises.At the same time,military industry enterprises,as the direct producers of weapons and equipment,whose product quality directly affects the quality of China's national defense construction,and product prices also affects the state's fiscal expenditures on national defense public utilities.Under such an external background,how to further control the cost of the enterprise,ensure national security,and at the same time prevent and reduce risks in all aspects of the operation of enterprise have become a task of top priority for large state-owned companies.Purchasing business is the starting point for business operations,the most important form for companies to obtain materials from outside,and also a more complex link in business management.Since the procurement cost of materials accounts for a relatively large part of the operating costs in an enterprise,it is important to strengthen the internal control of procurement operations and reduce procurement costs for the development of an enterprise.This paper first introduces basic theories and then uses a military industrial enterprise B as the research object to point out the problems existing in the company's internal control of procurement.Secondly,based on the existing problems,the causes of the problems were analyzed.Finally,it focused on explaining how to optimize the internal control of the procurement activities of B military enterprises based on the five elements of internal control,helping the company to prevent risks in various processes.This thesis can be divided into six parts:The first part is an introduction,which briefly introduces the studying background and significance of this article,reviews the existing literature on internal control of procurement business,and states the ideas,methods and innovation of this article.The second part is an introduction to the related theories of internal control of procurement business in military enterprises,including the basic theory of internal control,the internal control theory related to procurement business,and the internal control theory related to procurement of military enterprises.The third part introduces the basic situation of company B,the company's procurement business and the status of internal control of company's procurement business.The fourth part puts forward problems existing in internal control in the construction of company B's procurement business in the design and implementation process and analyzes a series of specific reasons for these problems combined with the particularity of military industrial enterprises.The fifth part proposes optimization measures from the perspective of the five elements of internal control to the problems existing in the internal control of the procurement business of company B,especially in business level,to help the company improve its internal control system.The sixth part is a summary.This paper uses the literature analysis method,case analysis method and sampling survey method to study.By consulting a large number of domestic and international literature on internal control of procurement,it provides corresponding theoretical basis and then selects company B as a case,points out the problems in the internal control of procurement from the design and implementation effectiveness of the company's procurement business internal control,and finally put forward specific recommendations based on the actual situation of the enterprise.There are two innovation points in this paper.Firstly,it starts with the characteristics that military enterprises different from general enterprises,takes company B as an example,analyzes the current status of the internal control of procurement business and finds out its existing problems and optimization measures suitable.Through these the military enterprises' Internal control theory will be enriched and developed.Secondly,in the actual construction process of the internal control of the enterprise,it emphasizes on the details,which is different from the general procurement business.Since this part of the business has not made specifications in the "Basic Standards for Internal Control of the Enterprise",these suggestions for improvement in such situations will help to set an example for other companies to standardize internal control of procurement operations.