Research On The Internal Control Of The Purchasing Business Of CH New Energy Company

Solar photovoltaic and new energy industries are popular industries in recent years.They have remarkable characteristics of economies of scale.Some domestic enterprises have achieved good business results by means of early transformation,large investment in R&D,strong financial strength and other factors.However,with the adjustment of national industrial policy in 2017 and 2018,some subsidies for photovoltaic industry have been cancelled,and the photovoltaic industry has gradually changed from blue sea to red sea.In this external context,for enterprises that have no intention of transformation and aspire to further cultivate in this industry,how to further control the cost of enterprises,while preventing and reducing the risks of various links in the operation process of enterprises has become an urgent matter for enterprises.And the procurement business is the starting point of business activities,but also an extremely important part of the control of operating costs.For enterprises,it is of great significance to study how to establish a good cooperative relationship with their upstream suppliers and carry out effective follow-up management,how to purchase the materials needed by enterprises at appropriate prices,and how to guarantee the quality of the materials purchased.This paper takes the internal control of the procurement business of CH New Energy Company as the research object.On the basis of preliminary understanding of the internal control of the procurement business of CH Company,through the use of questionnaires and field interviews,the design effectiveness and execution effectiveness of CH New Energy Company are tested.It is found that there are defects in the design of supplier evaluation management link,and there are frequent supplier evaluation in the implementation.Low rate,imperfect contract management,lack of control over purchase price in the execution of procurement business and other non-standard issues.Finally,in view of these problems,we put forward some countermeasures to improve the setting of supplier evaluation scoring weight,to optimize the follow-up management of qualified supplier list,to improve the signing of procurement contracts,and to improve procurement pricing methods.