Research on the Financial Risk Control of Centralized Procurement in the State-Owned Enterprises
In the process of enterprise risk control,financial risk is the key control object.At present,centralized procurement has become the main procurement method for most state-owned enterprises,and its financial risks need to be addressed urgently.Taking financial risk control as the theme,based on the basic concepts of centralized procurement,financial risk and risk control,this paper analyzes the current situation of financial risk control in centralized procurement of state-owned enterprises,and analyzes the causes of financial risks in centralized procurement from five aspects:conceptual constraints,procurement department function setting,procurement whole process,financial risk control system and information system construction.Finally,the COSO internal control framework is adopted to construct the financial risk management and control system of state-owned enterprises.
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