Research On Optimization Of Internal Control Of Material Purchase In ZT Construction Enterprise

China’s one belt,one road and another one,has been playing an increasingly important role in the national economy.The promotion of "building industrialization" and "new urbanization plan(2014-2020 years")and "one belt and one road" strategy proposed in the 13 th Five-Year plan proposal have brought unprecedented opportunities for the development of the construction industry.As an "immune system" embedded in business management,internal control is the guarantee of sustainable development of modern construction enterprises.At present,the internal control has been rooted in the enterprise management,which has a great impact on the authenticity and reliability of accounting information and the efficiency of enterprise operation.Construction enterprises are the production and management system with project construction as the core,so the material procurement business occupies a pivotal position,and also becomes the key link of enterprise management.Poor control of the procurement process,conflicts of interest among procurement personnel,and improper prediction of procurement risks will bring experience risks to enterprises.In order to reduce the production and operation risks brought by the material procurement business,it is necessary to apply the internal control to the material procurement business.At present,the research on internal control of construction enterprises is mainly focused on the reform of internal control system,financial management risk and cost accounting control,while the research on internal control of single business is less.Therefore,it is necessary to re-examine the material procurement business of construction enterprises from the perspective of internal control.With the increasing market competition,a series of problems are gradually exposed in the material procurement business of ZT enterprises.This paper mainly studies the material procurement business based on the related internal control theory.Firstly,it analyzes the characteristics of the material procurement business and the internal control demand of the material procurement.Secondly,based on the characteristics of construction industry and the basic situation of ZT enterprises,this paper describes the overall situation of ZT and internal control of material procurement from the perspective of five elements of internal control.Then,based on the understanding of the current situation of internal control,this paper analyzes the six problems of weak awareness of procurement risk prevention,lack of procurement planmanagement system,lax procurement contract management,lack of price management control,nonstandard supplier management and over payment of goods,and analyzes the causes of the six problems one by one corresponding to the five elements of internal control.Finally,combined with the optimization idea of internal control of ZT enterprises,aiming at the main problems existing in it,this paper puts forward the optimization suggestions of internal control for ZT enterprises,in order to find reasonable ideas and Countermeasures for the development of China’s construction industry,improve the management level of China’s construction enterprises,and enhance the competitiveness of enterprises.