Z集团采购流程内部控制系统设计研究

发布时间：2018-05-05 04:41

本文选题：内部控制机制 + 采购业务　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：随着我国企业内部控制基本规范及其配套于指引的颁发与实施,我国企业因合规性的监管要求,急需建立健全内部控制机制。与此同时,面对市场竞争的外部压力,找准时机在核心技术以及资金上领先,同时降低企业经营管理的成本,强化企业采购内部控制做到降低采购风险,减少企业经营成本已成为行业趋势所在。然而,采购业务内部控制的建立健全需要立足于企业所处的内外部环境,并以采购业务流程的实际为基础进行管理变革。但是,无论是COSO框架下还是我国内部控制规范下的企业建立的内控体系无论是在设计上还是在其运行上存在的根本问题就是缺乏有效的控制机制,这使得据此建立的内部控制不能与企业实际业务流程结合。企业建立的内部控制系统很难与业务流程有机结合使得控制要素不能有效地在业务流程中显现出来,由此建立的内部控制的作用被限制起来。基于上述背景,建立贴合企业业务流程,符合企业经营目标的内部控制机制的建立显得尤为重要。因此,本文选择采购业务流程内部控制为研究对象,期望运用内部控制理论以及管理控制系统的主要观点和成果,以管理控制研究理论成果为基础,在受托责任视角下寻找有效的内部控制机制将内部控制实施中的控制目标、控制要素和各组织各层级成员整合在一起服务于内部控制目标。
[Abstract]:With the issuance and implementation of the basic norms of internal control in Chinese enterprises, it is urgent to establish and improve the internal control mechanism because of the regulatory requirements of the enterprises in our country. At the same time, in the face of the external pressure of market competition, to find the right time to lead in core technology and capital, at the same time reduce the cost of enterprise management, strengthen the internal control of enterprise procurement to reduce procurement risk, Reducing the operating cost of enterprises has become an industry trend. However, the establishment of internal control of procurement business needs to be based on the internal and external environment of the enterprise, and on the basis of the actual procurement business process management changes. However, the fundamental problem in the design and operation of the internal control system established by enterprises under the framework of COSO or the internal control standard is the lack of effective control mechanism. This makes the established internal control can not be combined with the actual business processes. The internal control system established by the enterprise is difficult to combine with the business process organically, so the control elements can not be effectively displayed in the business process, so the function of the internal control is limited. Based on the above background, it is very important to establish the internal control mechanism that fits the business process and business objectives. Therefore, this paper chooses procurement business process internal control as the research object, expects to use the internal control theory as well as the management control system main viewpoint and the achievement, takes the management control research theory achievement as the foundation, From the perspective of fiduciary responsibility, the effective internal control mechanism integrates the control elements and the members of all levels of the organization to serve the internal control objectives.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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