Research On Internal Control Of Purchase And Payables Of A Natural Gas Company

With the increasingly global economic development and increasingly fierce market competition,in order to operate more efficiently and stably,enterprises are increasingly urgent to attach importance to and improve internal control.In 2017,under the background that the growth rate of China's energy consumption lags behind the average growth rate in the past decade,the growth rate of natural gas consumption ranks first in the world,and natural gas occupies an increasingly mainstream position in China's energy.Put forward higher requirements for internal control of natural gas companies.This paper chose A natural gas company as the analysis object,this paper introduces the related situation of A gas company,including A gas company strategy and set goals and organizational structure,analysis of A company's purchasing and payment business internal control present situation,including raw materials procurement,engineering material procurement activities,low-value non-durable equipment procurement activities,capital and cost control,and to evaluate control process and analysis,find out the problems existing in the process and causes.Through the above analysis,it is found that the company has six major problems,including weak procurement budget preparation and supervision,lack of supplier assessment mechanism,non-standard acceptance procedures,insufficient internal control of actual execution,lack of centralized management of funds,and backward management methods of procurement and payment business.This paper believes that A natural gas company should establish uniform supplier access standards,reduce the financial risk of purchase payment,standardize the acceptance process,strictly require internal containment,improve the fund management system,and change the management method,so as to optimize the internal control system of A natural gas company and ensure the effective implementation of internal control.The innovation of this paper lies in the choice of the perspective of internal control of natural gas companies.It analyzes the great differences between natural gas and ordinary commodities in the process of procurement and payment,etc.based on the characteristics of natural gas.Taking the specific business process of A natural gas company as the starting point and combining with the practical results of internal control of energy enterprises analyzed by relevant theories,it can serve as A reference for the internal control construction of other energy state-owned enterprises.The deficiency of this paper is that A natural gas company has not been listed and the information disclosure is not sufficient.Due to the limitation of knowledge level and research ability and the integrity of collected data,the internal control of natural gas companies has not been comprehensively studied and analyzed.