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procurement business is the beginning of production and operation of an enterprise, which is an important part of material flow and also closely related to capital flow. Strengthening internal control management to improve procurement management level is needed by enterprise reform and development, and has been widely used in enterprise management. However, many internal control problems have occurred in actual operation, and control effect is not ideal. This paper introduces material procurement management concept based on dual internal control, and analyzes the problems in internal procurement control and how to strengthen material management by dual internal control method.