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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萬方數(shù)據(jù)目錄摘要．．．．IAbstract．．II1引言．．．．．．．．．．．．．．．．11．1研究背景．．．11．
