Research On Optimization Of NY Enterprises Purchasing Management Based On Internal Control

With the rise of state-owned enterprise system reform,it has become an important task for the heads of state-owned enterprises to effectively transform their operation mechanism and enhance their internal constraints and incentives.Procurement activities are the source of enterprise operation and the first link to ensure the maximization of enterprise profits and minimization of costs.Internal control is the foundation of procurement management and it is crucial to the production and operation of enterprises.NY enterprise is a comprehensive enterprise integrating energy supply,service and project construction.In the daily production and operation activities,it is more dependent on the procurement business,so strengthening the internal control management has become a necessary task in the procurement business.From the perspective of internal control,this paper takes the current situation of NY enterprise procurement management as the main research object.First,through literature analysis,this paper summarizes the relevant theories of procurement management and internal control.At the same time,it describes the current status of NY enterprise procurement management in detail by participating in the complete procurement process.Secondly,through the internal control evaluation method and the principle of five elements of internal control,from control environment,risk assessment,control activities,information and communication and monitoring,this paper points out the problems in the procurement management of enterprises.Finally,according to the conclusion of internal control evaluation,the optimization scheme of the problems is put forward and the effect of the optimization scheme is analyzed based on the actual situation of the enterprise.This paper establishes the basis of internal control for NY enterprises to effectively carry out procurement management,and serve as a reference for other enterprises.