建筑企业采购业务内部控制问题研究——以a建筑企业为例

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1、AbstractWiththerapiddevelopmentoftheconstructionindustry,competitionamongenterpriseshasbecomemoreandmoreintense，whichputforwardhigherrequirementstothedailymanagementofconstructionenterprises．Facedwiththehighlycompetitivemarketenvironment，internalcontrolisthekeytosuppor

2、tsustainabledevelopmentofenterprises．Purchaseisoneofallthechannelswhichcanbring”money”，anditoccupiesapivotalposition．Sotheprocurementriskisrelativelylarger,andtheprocurementchainwillbecomeacorporateinternalcontrolweaklink．Currently,themajorityofconstructionenterprisesp

3、rocurementoperationsarefacingmuchproblem，includinglaxinternalcontrols，riskawarenessofleadershipisweak，contractmanagementisnotstandardized，thehighcostofconstructionmaterialsprocurement，paymentlaxauditingandSOon．Ifwecannotsolvetheseproblems，constructionenterprisewillatri

4、sk．Infact，thereasonfortheseproblemsisthatthestaffriskawarenessisweak，enterpriseslackeffectiveinternalcontr01．Therefore，inordertoreduceriskefficientlyandimproveprocurementefficiency，toimproveprocurementofinternalcontrolisthekey．Inthispaper,basedonthetheoryofinternalcont

5、rol，internalcontrolstatusofprocurementoperationswereanalyzedandfoundthatthebusinessenterpriseprocurementdeficienciesininternalcontrolandproposedimprovementmeasures，hopingthiscanimprovetheinternalcontrolofAconstructionenterpriseprocurement，therebyreducingtheriskofprocur

6、ement，improvetheefficiencyandeffectivenessofoperations．Theresearchframework：Thefirstpartanalysestheresearchbackgroundandsignificanceofprocurementoperationstoimplementinternalcontrols，withthehelpofacademicachievementsofscholars．Secondly,basedontheinternalcontroltheory,I

7、combinedtheactualcharacteristicsoftheindustrywiththecaseofenterprises，conductingacomprehensiveanalysisofthereasonsandintemalcontroldeficiencies．Finally,tosolvetheinternalcontroldeficiencies，proposespecificimprovementsanddrawconclusionsandenlightenment．Keywords：theconst

8、ructionenterpriseinternalcontrolpurchaseimprovementmeasures万方数据目录摘要．．．．IAbstract．．II1引言．．．．．．．．．．．．．．．．11．1研究背景．．．11．