Case Study On Internal Control Of Bidding And Procurement Business Of T Real Estate Enterprise

The internal control of bidding and procurement business is a complex work and also an important link in the process of project implementation of real estate enterprises.The purpose of internal control of bidding and procurement business is to ensure that the whole process of bidding and procurement business complies with laws and regulations and to prevent the risk of defects in project quality.At present,the real estate enterprise bidding and purchasing market sometimes takes advantage of the loopholes in the internal control of the bidding procurement business.What is more,after its bid,in order to obtain greater benefits,jerry-building,resulting in serious project quality problems.Therefore,in the process of project implementation of real estate enterprises,we must strengthen the internal control of bidding and procurement business and rectify the disorderly bidding and procurement.By means of literature research and case analysis,this paper analyzes the internal control of bidding and purchasing business of T real estate enterprise.This paper firstly sorts out the research background and significance of the internal control of bidding and procurement business,and sorts out the relevant literature review in detail,and explains the research content,methods,innovation and shortcomings of this paper.Then it summarizes the internal control of the bidding and purchasing business of real estate enterprises,including its concept,objectives,characteristics and processes,and analyzes the risk points and control measures of the internal control of the bidding and purchasing business of real estate enterprises.Then it analyzes the internal control of T real estate enterprise’s bidding and procurement business with the specific case of its project bidding,combs the key risk points,and elaborates the design and implementation of its internal control in detail.On this basis,this paper introduces the T real estate enterprises bidding procurement business internal control evaluation procedures,and internal control evaluation conclusion and analysis its defects,defect mainly includes four aspects: organizational structure to establish unreasonable non-standard,bidding and purchasing documentation,opaque inter-departmental communication system and the internal supervision and management is not strict.In view of the identified internal control defects of T real estate enterprise bidding and procurement business,this paper puts forward corresponding optimization suggestions.The innovation of this paper lies in that the current domestic research on the internal control of real estate enterprises mainly focuses on the sales business,financing activities,working capital management and budget management,while the literature on the bidding and procurement business process is less.In this paper,on the basis of theoretical research,focusing on specific bidding procurement business internal control the whole process of bidding to the T real estate enterprises purchasing business internal control system,analyzes the main defects and proposes the corresponding perfect suggestion,for the real estate industry other enterprise bidding procurement business internal control system provides reference.