MBA教育中心知识库

建筑施工企业在经济高速发展的新形势下，想要在激烈的市场竞争中获得最大供货权，就不得不通过让利来换取更大的利润空间。公司为了适应新形势，实现平稳过渡就需要调整公司的内部控制管理体系。由于施工物资作为建筑项目施工总成本的核心部分，通常都会占据公司建筑项目施工总成本的百分之五十以上，因而，加强采购管控和成本管控对于建筑施工公司来说显得尤为重要，做好采购等重要环节的内部控制关系到公司的生存与发展。

本文所运用的主要是规范研究法、案例研究法、实地调研法等研究方法。在内部控制理论和风险管理的理论基础上，从内部控制五要素这五个方面评价了甘肃钰瑞通信工程公司采购环节内部控制管理的水平状况。之后又对甘肃钰瑞通信工程公司的采购环节的管理流程进行了比较细致的总结，并据此梳理了整个采购环节的内部控制管理流程，发现了预算管理，供应商选择管理，物资采购申请，采购合同管理，物资采购储存管理，付款管理的内部控制存在问题。其中穿插了具体的工程项目物资采购的实际案例，对控制活动当中出现的问题分部做了具体说明并给出了具体优化建议。

Under the new situation of rapid economic development, if they want to obtain the maximum supply right in the fierce market competition, they have to exchange for greater profit space by letting interest. Enterprises must adjust their management if they want to adapt to the new situation and achieve a smooth transition. As the core part of the total cost of enterprise project engineering, engineering materials often account for more than 50% of the total cost of project engineering. Therefore, it is particularly important to strengthen procurement management and cost control in construction enterprises. Internal control of procurement directly affects the survival and development of enterprises.

This paper adopts normative research method, case study method, field investigation method and other research methods.On the basis of the theory of internal control and risk management, this paper evaluates the status quo of internal control in the procurement process of the Gansu Yurui Communication Engineering Company from the five elements of internal control. After a detailed review of the procurement process of the Gansu Yurui Communication Engineering Company, the internal control process of the procurement process was clarified, and problems were found in the internal control of budget management, supplier selection management, material procurement application, procurement contract management, material procurement storage management and payment management. Among them, the actual cases of specific engineering projects are interspersed, and the defects in control activities are described respectively, and the corresponding optimization suggestions are put forward.