Research On The Internal Control Of The Procurement Of BY Group

In recent years,it is more difficult to predict the trend of the market.The risks that enterprises face in the process of production and operation are also increasing.As the initial part of business activities,procurement affects the benefits of enterprises from the source.The neglect of the internal control of procurement is likely to lead to a series of problems,such as excessive procurement cost,uneven procurement quality,favoritism and fraud of procurement personnel,etc.,which has a non-negligible impact on the economic benefits of enterprises.If not be controlled in time,it will ultimately hinder the sustainable development of enterprises.Therefore,it is urgent to strengthen the construction of internal control of procurement and timely avoid the possible risks in procurement.This paper mainly concludes the following parts: first,introduction.In the beginning,the research background,purpose and significance of this paper were discussed,and then the literature related to internal control of procurement business at home and abroad were reviewed and summarized.Finally,the research content and research methods adopted in this paper were clarified.Second,this part first elaborated the internal control concept and essential factors,then introduced the basic management and risk management theory and the basic standards of internal control.Third,the status of research objects.The BY group was introduced as the research object.After the basic introduction,the specific situation of the group in internal control of procurement was analyzed.Fourth,this part analyzes the problems and causes in the internal control of BY group's procurement.The study found that BY group had some problems in procurement budget management,procurement plan formulation,supplier management,procurement contract management,procurement acceptance and payment,and then analyzed the causes from the perspectives of BY group's internal control environment,risk assessment level,information communication and internal supervision.Fifth,optimize measures.According to the problems,first of all,this part illustrates the objectives and principles of procurement internal control,and then put forward the measures,such as strengthening the construction of risk assessment,improving thepurchasing budget management,perfecting the requisitions and approval process and so on.Finally,the article is summarized and prospected.It is hoped that the study and design of BY group's internal control of procurement can contribute to the construction process of the group's internal control,and provide reference for other road transport enterprises.