Study On The Optimization Of Internal Control Of Procurement Business Of State-owned Enterprises Based On The Perspective Of Integrity Risk Prevention And Control

Procurement operations are a management action in which a company obtains goods or services from the market for a fee when necessary to ensure the smooth running of production operations.Procurement services refer to a high degree of integration of logistics,information flow and capital flow.Efficient,continuous and compliant procurement and supply is an important cornerstone for the smooth running of a company’s development,manufacturing,management and operational processes.Deficiencies in the procurement business can have a direct impact on the day-to-day operations of the company,and the procurement business plays a decisive role in the survival and development of the company.As the market economy continues to develop and supply channels become more abundant,the procurement business has a wider choice and a wider range of pricing,and those who manage procurement face greater temptations and tests in a larger market and more frequent business.The more centralised the procurement authority and resources in the hands of procurement managers,the higher the risk to their integrity.For state-owned enterprises,the loss of corporate funds is related to the loss of state-owned assets.Combined with the importance of anti-corruption and the increasingly high-pressure anti-corruption trend that has been stressed since the 16 th Party Congress,state-owned enterprises need perfect systems and processes to curb the susceptibility to corruption in the procurement business.The objectives of corporate integrity risk prevention and control and corporate internal control are quite consistent in safeguarding the security of corporate property.State-owned enterprises are enterprises under the leadership of the Party,and it is an inevitable trend to strengthen the integration of Party building and business and to combine anti-corruption with the management of state-owned enterprises.When the two are divided,the management staff of the enterprise will face double management pressure,and it is easy to have the problem that party building and business are two separate things,and that party building and integrity building are not in line with the actual development of the company.The organic combination of the two can bring the Party’s advanced ideas and strict discipline through the business development and management of the enterprise,and can achieve the double benefit of improving the efficiency of business operations and preventing and controlling the risks of integrity.By improving the internal control of the enterprise’s procurement business,the efficiency of the enterprise’s procurement business can be improved,the cost of the procurement business can be saved,and the management capacity of the procurement business can be improved to achieve benign development while taking into account the prevention and control of the enterprise’s integrity risks.This thesis will take state-owned enterprise Y as an example,combining the case of the integrity of the procurement business of state-owned enterprise Y with the anti-corruption and anti-corruption requirements of the Party Central Committee,and discuss the optimisation of the internal control of the procurement business of company Y from the perspective of integrity risk prevention and control,with a view to achieving the improvement of the governance capacity of the procurement business of state-owned enterprise Y.This thesis is based on principal-agent theory,power rent-seeking theory and risk management theory.The main methods used in the study are: theoretical research method,on-site investigation method and combination of theory and practice,applying theoretical thinking to the integrity risk and internal control of the procurement business of Company Y in order to improve the application value of the thesis.It is hoped that the analysis of this thesis will bring about improvements to the internal control of Company Y,which can promote the healthy and clean development of Company Y,and is expected to provide reference and reference to other similar issues.