Study On The Internal Control Optimization Of HY Shipbuilding Enterprise Procurement Business

With the rapid development of the shipbuilding industry,the procurement types and quantity of material procurement of shipping enterprises also grow rapidly.At the same time,due to the COVID-19 pandemic and international policies,rising raw material costs are putting pressure on shipbuilding enterprise.How to improve the procurement efficiency and effectively control the procurement cost has become a problem that the ship enterprises must solve.HY shipbuilding enterprise is the backbone shipbuilding enterprise under China Merchants Industrial Group.Facing the current economic form,it is urgent to make adjustments in the management and control of procurement business to cope with the challenges.Firstly,thesis points out the background,purpose,and significance of the study,Research status and comments at home and abroad,Research ideas,content,methods and innovation points;Next,thesis introduces the concepts of internal control and key risk points of internal control,At the same time,the internal control,procurement management,supplier management and other theories are cited as the theoretical basis of this research;Next in importance,using a case-based analysis method,Based on the actual situation of HY shipbuilding enterprise,Systematically describe the current situation of the internal control of HY ship enterprise procurement business,Found the problems in internal control of procurement business of HY shipbuilding enterprise;In the next place,using interviews and questionnaires,By interviewing the management personnel of relevant departments involved in the procurement business of HY shipbuilding enterprise,Identify the factors influencing the internal control of the procurement business,Combining the factors identified in the literature that influence the procurement business,Develop a questionnaire in line with the characteristics of HY shipbuilding enterprise.The reliability and applicability of the recovered data of the questionnaire survey were tested,and then the questionnaire results were summarized,reflecting the problems existing in the internal control of the procurement business of HY shipbuilding enterprise from the data.It is concluded that the organization structure and personnel quality should be improved in the internal environment of procurement business,Poor risk assessment mechanism in the risk assessment of the procurement business,In the control activities of procurement business,there are lengthy and cumbersome procurement process,non-standard supplier management,lack of inventory management,In the information and communication of procurement business,there are some problems such as the old office information system,the implementation of rules and regulations in place,the lack of anti-fraud measures of the internal supervision of procurement business,and the implementation of daily supervision is not in place;Next,for the problems existing in the internal control of the procurement business of HY shipbuilding enterprise,One-to-one optimization in five aspects: improving the internal control environment of procurement business,improving the procurement risk assessment mechanism,improving the control activities of procurement business,strengthening internal and external information communication and improving supervision.In order to ensure the smooth implementation of the optimization scheme,the manpower guarantee,material guarantee and financial guarantee;Finally,thesis is summarized and reviewed.The innovation of thesis lies in that thesis applies the internal control theory to the specific problem of the procurement business management of shipbuilding enterprises,which has certain practical value.Through the HY shipbuilding enterprise procurement business internal control problems analysis,to help HY shipbuilding enterprise improve the purchasing business management ability Suggestions,for HY shipbuilding enterprise and the production of similar ships this complex products of enterprise procurement business internal control provide reference,also can provide theoretical reference for similar research.