Research On The Internal Control Effectiveness Of Procurement

At present,our economy is in a phase of vigorous development,correspondingly also promoting the rapid development of all walks of life,and the accelerated development of the development also makes more and more problems exposed,which also makes enterprises to its management ability requirements are higher.Therefore,enterprises will try to use various tools to strengthen their own management ability,and internal control,as one of the more important tools,has attracted more and more attention.Procurement is an important link of business activities,and there are many risk factors in this link,if the risk can not be controlled will bring huge losses to the enterprise,therefore,the construction of internal control is particularly important.The evaluation of the effectiveness of the internal control of the enterprise procurement business can find the risks existing in each link of the enterprise procurement business and can be prevented and controlled,so as to effectively reduce the risk of enterprise operation.Therefore,by selecting Y company as the research object of this paper,the effectiveness of internal control of procurement in operation and management is studied.First of all,the introduction part,from the internal control and its effectiveness and other aspects of the research background of this paper is elaborated,according to its current situation to determine the research methods and research framework of this paper.Secondly,in the theoretical part,the theoretical framework of this paper is constructed to define the concepts of internal control and procurement business,and the corresponding introduction of cybernetics,system theory,information theory and risk management theory.And the corresponding introduction of cybernetics,system theory,information theory and risk management theory.It also briefly introduces the evaluation system to be used later in this paper,which lays a theoretical foundation for the follow-up evaluation and analysis of effectiveness.Then,from the design level,the normative of internal control of Y company’s procurement business is evaluated.First,it introduces the general situation of Y Company,the types of procured materials,the division of procurement responsibilities and the content of procurement business process.Then the evaluation results are obtained by comparing the current procurement system of Y Company with the procurement requirements in the 《 Application Guidelines for Enterprise Internal Control 》,according to the evaluation results,the author analyzes and finds out the problems,such as the existence of the budget audit control system is not perfect,procurement pricing mechanism is relatively simple.Next,from the implementation level,the evaluation method system constructed in Chapter 2,that is to say,the fuzzy comprehensive evaluation method is used to evaluate its effectiveness.Firstly,the evaluation index system of this paper is constructed by referring to the procurement requirements in 《 Application Guidelines for Enterprise Internal Control 》 and combining with the operation of Y company’s internal control.Secondly,the questionnaire was designed.28 indicators in the evaluation index system were used as questions to distribute questionnaires to the relevant staff of Y Company,and the membership degree of indicators was calculated according to the results of the questionnaire.Thirdly,a pairwise judgment matrix is established for each level of evaluation index,and the weight vector of the index is calculated by scoring the matrix with expert scoring method.Fourthly,the final evaluation result is obtained by multiplying the membership degree with the weight.Fifth,based on the effectiveness of the evaluation results,the indicators at all levels are analyzed and problems are found,such as poor implementation of procurement plans and imperfect supplier management.Finally,based on the existing problems in design and operation,corresponding improvement suggestions are put forward.It is expected to solve the actual problems of Y Company’s procurement business,improve the design of Y company’s procurement business internal control to a certain extent,and improve the implementation of the company’s internal control.