| In recent years,domestic automobile market sales have maintained a steady growth.However,in 2018 the automobile market witnesses negative sales growth for the first time in 28 years.With the full withdrawal of China’s purchase tax preferential policies,the macroeconomic stepping into a medium and high-speed growth,and the increasing uncertainty in foreign markets environment,China’s auto companies are under increasing pressure in the short term.Faced with such a market environment,it will become a huge challenge for every automobile manufacturing company.As the beginning of manufacturing,procurement costs directly affect the production cost of enterprises,which affects corporate profits.Automobile enterprises have heavy procurement work,and there are many varieties of materials and long links.There are many potential risk in the procurement process,which has become an inherent requirement for strengthening internal control of procurement business.Internal control is an important task for modern enterprise management.Establishing a good internal control system is beneficial to enterprises to improve management efficiency,ensure property security,reduce operational risks,and enhance competitive strength,thus promoting the realization of corporate strategic goals.The internal control of the procurement business is based on internal control requirements and objectives,and internal supervision and inspection of a series of procurement activities of the enterprise.In the process of internal control of procurement business,enterprises should pay more attention to at least the key control points such as the formulation and implementation of procurement planning,supplier selection and management,and procurement acceptance payment.Based on the macro environment of China’s auto industry,this paper believes that strengthening the internal control construction of auto companies’ procurement business is a necessary task for auto companies to cope with the changes in the industry environment.This paper mainly uses the general principles----Take Automobile Company Z for Example of definition,objectives and elements of internal control,the basic theory of procurement and procurement risk,and analyzes the specificity of internal control risk of procurement business in the automotive industry,and introduces relevant control methods.Automobile Company Z is a state-owned enterprise of complete vehicle manufacturing,independent designation and marketing services.This paper mainly takes internal control of procurement business of Automobile Company Z as the research object,and through the interview of Automobile Company Z procurement personnel,it understands the internal control of the company’s procurement business status.At present,procurement management department of Automobile Company Z is mainly divided into production material procurement group and non-production line material procurement group.The procurement demand orders can be mainly divided into three parts: purchase input,purchase execution and purchase output.All procurement personnel are subject to the company’s procurement of sunshine project management related systems when performing procurement tasks,and at the same time,the suppliers must issue the "Integrity Commitment Letter" before they enter the company,and they also have to sign the "Yangguan Project Clean Government Co-construction Agreement" after they enter the company.Through interviews and procurement management system review,the company still has some problems in the internal control of procurement business.So the paper uses the basic theory of internal control and procurement to propose targeted optimization suggestions.Through the research analysis and suggestions on the internal control of procurement business,it is expected to enrich the basic theory of the existing internal control in the procurement business,and provide a practical reference for the same type of automobile enterprises in the internal control process of procurement. |
