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内部控制建设是现代企业用于强化企业经营管理、提高企业经济效益的有效途径,很多企业都通过内部控制机制对企业的经济活动进行管理。通过对施工企业普遍采用的材料采购运行模式以及现阶段施工企业材料采购的现状进行描述,并从采购成本和采购合同两个方面论证了施工企业缺少材料采购内部控制可能带来的风险,而后对于施工企业如何建设内部材料采购控制机制也做出了相应的设计方案,以供读者参考与借鉴。
The construction of internal control is an effective way for modern enterprises to strengthen the operation and management of enterprises and improve the economic benefits of enterprises. Many enterprises manage their economic activities through internal control mechanisms. Through describing the purchasing mode of materials commonly used by construction enterprises and the present situation of material procurement in construction enterprises at present, this paper demonstrates that the lack of internal control of material procurement in construction enterprises from the aspects of purchase cost and procurement contract, Construction companies how to build internal material procurement control mechanism has also made the corresponding design options for readers reference and reference.