Research on the Accounting Supervision Management in Bidding and Tendering for Enterprise Materials Supplies

Enterprise materials supplies are key issue for the healthy and sustainable development of a company. However, in the bidding and tendering procedure, there are many illegal bidding and false accounting events, which reduce the fairness and justness of the bidding system. Hence, it calls for a more fair and perfect bidding management system to prevent illegal biddings and false accountings. A new regulation method has been proposed to manage the accounting supervision in this paper. The existing problems in the bidding and tendering for enterprise materials supplies were investigated firstly. Then the Game theory was employed to analyze the relationship of the supervision and false accounting. Lastly, the advanced bidding management system presented in United States was used as the proterotype to propose effective strategies to modify the existing bidding system. By doing so, the efficient accounting supervision can be achieved. As a result, a fair bidding management system may be provided for enterprises.