Research On The Evaluation And Optimization Of Internal Control Of XD Electric Company'purchasing Business

With the rapid development of modern economy,the enterprise management and investment risk facing the growing enterprises and financial institutions bankruptcy events have occurred due to huge losses,fraud and violations also emerge in endlessly,from these painful we can always be found in the case of internal control of the trace of perfecting internal control or not is related to the survival of enterprises,and purchasing as the starting point of enterprise production and business operation activities and company cost control key,is very important to enterprise development in our country lacks perfect enterprise internal control system internal supervision deficiency to improve purchasing budget control has not been strictly controls the internal data It is imperative to strengthen the evaluation and optimization of the internal control in the procurement process,promote the smooth progress of the procurement business,and achieve the goal of maximizing the economic benefits of the enterprise.Taking XD electric company procurement as the research object,combined with the production and operation characteristics of the internal and external environment of enterprises,by collecting the internal control flow chart of document purchasing organization chart,annual report and other data of XD electric company procurement to master the current situation of internal control,analyzes the problems existing in the research the method of combining the qualitative and quantitative index using questionnaire survey through analytic hierarchy process(ahp)and fuzzy comprehensive evaluation method of XD electric company purchasing business internal control evaluation effectiveness studies,so as to conduct a comprehensive objective evaluation.Through the analysis and research,the paper puts forward the idea of constructing the internal control system in line with XD electric company's operation and management,and puts forward the scheme of optimizing the internal control of XD electric company's procurement business.It should include measures to strengthen supplier management,optimizeprocurement methods,strengthen quality management and payment management,As well as strengthen the supervision responsibility,establish the reporting system,improve the external supervision measures.Taking XD electric company as an example,some suggestions are provided for the development of electric power enterprises and the construction of internal control system.