Research On Internal Control Of Material Purchase In YJ Construction Enterprise

Under the background of strengthening the economic integration of China's construction industry,the competition among construction enterprises is more fierce,a good internal control system is the key to the healthy and sustainable development of enterprises.Among the numerous businesses of construction enterprises,material procurement occupies a decisive position,but there are a lot of procurement risks,so material procurement has become a weak link in the internal control of construction enterprises.At present,most construction enterprises are generally facing a series of problems in material procurement.In order to reduce the procurement risk and improve the procurement efficiency,improving the internal control of construction enterprises' material procurement is the top priority.YJ construction enterprise is a typical representative of state-owned construction enterprises.while YJ enterprise occupies the market share and achieves high returns,procurement risks gradually emerge.Based on YJ construction enterprises as the research object,from the Angle of material sourcing,purchasing business internal control to enterprises as the research key,based on the theory of internal control,investigation about the present situation of material purchasing business internal control analysis,found the deficiency existing in the enterprise procurement business internal control,and in view of the lack of optimization scheme is put forward.The research framework of this paper is as follows: firstly,a literature review is conducted to systematically analyze and integrate the internal control of material procurement;Secondly,based on the theory of internal control,combined with the characteristics of the industry and the actual situation of the case enterprise,a comprehensive analysis of the material procurement business of internal control defects and the causes of problems;Finally,to show the procurement of internal control defects,put forward targeted optimization scheme and safeguard measures,draw conclusions and prospects.