Research On The Optimization Of Internal Control Of TH Ship Group’s Purchase Business

Procurement plays an important role in shipbuilding industry.In the whole process of purchasing business,if any part of internal control is not effectively implemented,it will bring great risks to the development of enterprises.Especially in the shipbuilding industry,the effectiveness of internal control of procurement business will directly affect the quality safety and time node control of shipbuilding,and then affect the progress of ship assembly.Due to the failure of internal control over the procurement of segmented parts,the delivery time of the ship will be delayed,which may lead to huge compensation and huge loss of profits of the group company.Strengthening and standardizing the internal control of the procurement business,ensuring the normal implementation of the upper level procurement plan,ensuring that the cost of enterprise procurement is in a controllable range,and maintaining the assets of the enterprise can effectively reduce the business risk of the enterprise.This paper selects TH shipping group’s existing internal control system of procurement as the research object,helps TH shipping group to find its own problems in the internal control of procurement,so as to improve the quality of ships,reduce the business risk of enterprises,and explore a set of internal control suitable for TH shipping group’s strategic development goals Control system.First of all,using the literature research method,combing the domestic and foreign related theories of internal control,procurement management,procurement risk,and clarifying the internal control objectives and risk points that should be paid attention to.Secondly,through the field investigation and research,the control objectives and key risk points of TH shipping group’s existing procurement internal control are summarized.Through the report of TH shipbuilding group’s internal control evaluation in 2018,the internal control defects in the procurement process were found and analyzed.Then,according to the actual situation of TH shipping group,the missing internal control system and related risk control matrix are established,and the process is refined and the system is optimized.Finally,in order to ensure the effective implementation of the optimization measures,some effective suggestions are put forward to ensure the implementation of the optimization measures.At the same time,I hope to provide reference for the internal control of procurement in other similar shipbuilding industries such as TH shipbuilding group.