Research On Internal Control Of Procurement Business Of Materials Company Of G Construction Exploration Group

With the development of society,the competition in the construction industry intensifies.Material cost occupies a large proportion in the construction industry.The existing internal control management of procurement business has been unable to adapt to the fierce market competition.This requires the construction business management needs to be more clear and complete than before.Therefore,this thesis focuses on the construction materials enterprise procurement business process,based on the internal control,procurement business internal control thought and theory,discusses the construction materials enterprise procurement business internal control strategy.This thesis takes the materials company of G Construction and Prospecting Group as the case study object,briefly introduces the development status of the construction industry in the introduction,related concepts and theories,and expounds the related concepts and theories of internal control and procurement business internal control.At the same time,questionnaire,field interview and fishbone analysis were used to carry out a case study,to sort out the basic situation and procurement status quo of G Jiankang Group materials Company,and to analyze the status quo and key risk points of the enterprise’s procurement business management from the aspects of the general process,bidding and approval process,contract and payment approval process.The research focus of this thesis is on the problems and countermeasures of internal control of procurement business of material company.Firstly,from seven dimensions of personnel,materials,suppliers,bidding,contract review,material settlement,risk management and control,it analyzes and points out that the company has not implemented internal and external audit,has random internal and external communication,has low ability to develop new customers,and lacks performance appraisal system.High material purchase price,acceptance is not standard;Supplier qualification examination is not rigorous,information record is not complete,service level is not good;Bidding is arbitrary;Lack of legal personnel review,poor custody of the contract,contract implementation tracking is not strong;Lack of capital planning and poor accounting control;Poor risk control and other problems;Secondly,based on the above problems,this thesis studies the strategies to strengthen the internal control of procurement business,re-designs the procurement business process,and puts forward the implementation plan and measures to strengthen the internal control of procurement business.The thesis finds that the construction material enterprise can strengthen the internal control of procurement business by redesigning the procurement business process as the starting point.At the same time,combined with the procurement business situation of G Jiankan Group materials company,it points out that an effective manpower system should be established.Develop reasonable and scientific purchasing plan;Strengthen supplier selection system,collect information and evaluation,hierarchical management,strengthen follow-up evaluation;Standardize bidding documents and procedures;Standard contract template and contract keeping;Strengthen the settlement audit system;We will improve risk control and other specific measures.Through the study of this thesis,for the material company to strengthen the procurement business of internal control to provide a train of thought,also hope to provide a similar construction material enterprises to provide certain reference and reference.