The Internal Control Research Of The Procurement In A Power Grid Company

In the modern enterprise, engaged in the management of economic activities mainlythrough the internal control mechanism to control. In order to improve the economic benefitsof enterprises, strengthen economic management, ensure the assets of financial information isreliable, Realize the assets safe and reliable, and achieve the strategic goals of the enterpriseetc, enterprise mainly through healthy and effective internal control mechanism. Theprocurement internal control is an important part of enterprise internal control, establish andimprove internal control over the procurement for enterprises to reduce costs, guard againstpurchasing risk, and plays an important role to the production and business operation andproperly. How to build and perfect internal control management system, in particular how toeffectively control and manage the procurement business, to the procurement of riskprevention, improve the efficiency of the enterprise, Is an important topic of the need toexplore seriously. The paper first introduces the research status quo of internal control theory,and briefly introduces the relevant theories of internal control and purchasing, points out theimportance of internal control for material purchasing. Based on the A grid corporation as anexample, together with the present situation of internal control of material procurement andindustry characteristics, from the internal environment, risk assessment, control activities,information and communication and internal supervision Angle analysis of the five elementsof the procurement problems of internal control, finally, put forward the optimization adviceto the problems, and by using the theory of internal control of material procurement related,combining with the particularity of power grid industry, made a design for internal control ofmaterial procurement. The purpose is promoting the power grid company material purchasingbusiness of further perfection of internal control, At the same time also have certain referencesignificance for industry.