Study On Internal Control Optimization Of Procurement Business In Pingxu Power Generation Enterprise

With the gradual implementation of the power system reform,the sales and distribution business has been gradually liberalized,which means that the competition among power generation enterprises has intensified.In recent years,due to the acceleration of the coal industry to resolve excess capacity,the rebound in coal prices has further compressed the profit margins of thermal power generation companies.With the in-depth reform of the "market coal and planned electricity" system,under the background of two-way squeeze of rising fuel costs and falling electricity prices,it has brought greater risks to power generation enterprises.The cost of procurement business required for power generation by power generation enterprises accounts for about 70% to 80% of the total cost of power generation enterprises.Therefore,a reasonable and complete internal control of procurement has become an important factor to help enterprises reduce costs and maximize current benefits.condition.Based on the above background,this paper takes Pingxu power generation enterprise as a case study.Pingxu power generation enterprises have formulated a set of internal control system for the procurement business,but the current system still has the defects of unreasonable design and inadequate implementation of the system.Based on the internal control theory,this paper analyzes the application guidelines for internal control in procurement and the operation guidelines for internal control in the power industry.The procurement business process is divided into purchase requisition approval and planning,supplier management and procurement contract management,logistics and transportation With the four links of procurement acceptance,procurement payment and accounting control,the internal control framework of the procurement business of power generation enterprises is constructed.In the case analysis part,first of all,this paper describes the status quo of each link of the internal control of the procurement business of Pingxu power generation enterprises.Secondly,using the analytic hierarchy process and the fuzzy comprehensive analysis method to identify the defects in the internal control of the procurement business of Pingxu power generation enterprises and to rate the defects,it is found that the internal control of the procurement business has a major defect of "out of control of fuel transfer management",and the "purchase plan" Unreasonable preparation "," Incomplete supplier evaluation system "," Poor management of market coal contracts "," Low fulfillment rate of long-term coal procurement contracts "," Irregular management of fuel inspection,re-examination and quality "," Incompatible positions are not Separation” and the general defect that “requisition approval process is time consuming”.Finally,the major defects,important defects and general defects of Pingxu power generation enterprises are rectified in a hierarchical manner,and safeguard measures are put forward from three aspects of control environment,information and communication,and internal supervision to ensure the effect of defect rectification.Through the research on the internal control of the procurement business of Pingxu power generation enterprises,practical suggestions for rectification of the existing internal control defects are put forward,and the internal control of the procurement business of Pingxu power generation enterprises can be helped to improve the system design,ensure the effective implementation of the system,and help enterprises.Reduce procurement risks,achieve the goal of enterprise internal control,and provide reference for enterprises in the power generation industry.