The Optimizing Research On Internal Control Of HC Engineering Institution’s Purchasing Business

Administrative Institution is China’s second largest social organization, its size and second only to theenterprise workers, due to the special national conditions in our country, it determines the AdministrativeInstitution as the main body of our social management and public service function. With the continuousdevelopment of our social economy changes, Administrative Institution’s situation is gradually complicated.Can have a perfect internal control system is one of the important guarantee for the healthy development ofinstitutions. However, the current institution of internal control relative to internal control development isrelatively backward, many enterprises didn’t even have a set of reasonable and standard system of internalcontrol in the daily work of the institutions, low work efficiency and workers work slacking is also acommon situation.Purchasing is any enterprise and is engaged in the production of the starting point of business unit toensure the normal production and operation,Purchasing is an important part of the material flow inenterprises and units, and also have closely related to their cash flow. purchasing is the enterprise and unitorganization the premise condition of production and sales of the products, directly affects the cost of theproduct, economic efficiency has a direct influence on unit. At the same time, purchasing directly affectsthe cash flow unit. Therefore, purchasing in all enterprises and units belong to a very important business.purchasing of goods quality and price, the choice of suppliers, purchase contract concluded, thetransportation of goods, inspection and acceptance of the status of the supply chain, to a large extentdetermines the unit can have a healthy and sustainable development. purchasing procedures once appear aproblem, it will directly affect the subsequent series of production and operation activities. Therefore, tostrengthen the construction of purchasing business internal control institution in its own internal controlsystem is also an indispensable link in the building program.Based on HC Engineering Institution as an example, and also based on the relevant theory of internalcontrol research of our country and abroad from the COSO frame’s perspective of the five elements ofinternal control, according to the purchasing of HC Engineering Institution status and the characteristics ofthe institution of its current analysis of existing problems in the purchasing business and puts forward the purchasing business plan for the construction of internal control, and also to the purchasing of each linkspecific optimization measures are put forward, and hopes to HC Engineering Institution’s purchasingbusiness internal control to be perfect,and also wish in other institutions in the construction of internalcontrol system,can also play a reference role.