ZM公司采购业务内部控制案例研究

发布时间：2018-06-04 05:01

本文选题：采购业务 + 采购业务风险　；参考：《辽宁大学》2017年硕士论文

【摘要】：21世纪初期,中国经济快速发展,对能源的需求不断加大,导致我国的煤炭价格快速增加,煤炭工业得到了前所未有的发展机遇。2012年下半年,国内市场煤炭供应远远大于需求,致使煤炭价格断崖式下降,煤炭工业企业利润大幅降低,煤炭工业的调整势在必行。到2015年之后,随着国家对环保要求的进一步提高,国家对煤炭行业去产能政策的实施,煤炭价格持续下降,煤炭行业持续低迷,煤炭工业企业面对的经营困境更加艰难。面对这样的外部环境,煤炭工业企业需要调整经营结构,增强生产能力,提升生产效率,改变原有的管理思路。ZM公司是一家传统大型煤炭工业企业,随着煤炭行业的改革与整合,ZM公司的内部控制建设经历了初步设计,适应性调整,优化完善,持续改进的过程。在企业的生产经营过程中,采购业务是企业生产的开始,更是企业经营活动的开端。由于采购业务本身的特点,采购业务的高风险性主要体现在:企业的采购业务未设置恰当的授权审批导致了企业采购业务浪费;企业采购原材料验收不规范导致材料质量缺陷;采购过程中因个人失误、舞弊或欺骗导致企业资产流失等等。本文对ZM公司现行的采购业务进行剖析,发现ZM公司采购业务现有的问题,并对存在的问题进行深入分析,找出存在问题的原因;依据国内外已经发展成熟的内部控制及相关理论、各行业已取得的成功经验,针对ZM公司实际情况提出具体的改进措施,进一步完善ZM公司现有的内部控制动态调整体系。本文主要由四个部分构成:第一,绪论。主要对选题背景、选题目的、选题意义及本文的研究方法进行详细论述。第二,案例描述。首先对ZM公司背景及其采购业务内部控制实施情况进行详细阐述。通过三个案例描述分析了 ZM公司采购业务内部控制的现状,通过内部控制的理论知识发现企业采购业务内部控制存在的问题。第三,案例分析。首先论述内部控制基本理论概述,分析供应链理论及风险管理理论进行介绍。其次,依据内部控制理论在第二部分的基础上,进行原因分析。第四,建议与结论。根据ZM公司采购业务存在问题的原因,结合公司采购业务内部控制现状提出改进措施,完善了 ZM公司采购业务内部控制,最后得出本文的结论。针对ZM公司采购业务内部控制中存在的问题提出改善的具体措施,完善了公司采购业务内部控制各个关键控制环节,并得出最后的结论。
[Abstract]:In the early 21st century, with the rapid development of Chinese economy and the increasing demand for energy, the coal price in our country has increased rapidly, and the coal industry has got an unprecedented development opportunity. In the second half of 2012, the coal supply in the domestic market is far greater than the demand. As a result of coal prices precipitous decline, coal industry profits, coal industry is imperative to adjust. After 2015, with the further improvement of national environmental protection requirements, the implementation of the national policy on the coal industry to reduce production capacity, coal prices continue to fall, the coal industry continues to be depressed, coal industry enterprises face more difficult management difficulties. In the face of such an external environment, coal industry enterprises need to adjust their operation structure, enhance their production capacity, improve their production efficiency, and change their original management thinking. ZM is a traditional large-scale coal industry enterprise. With the reform and integration of the coal industry, the internal control construction of ZM Company has experienced the process of preliminary design, adaptability adjustment, optimization and perfection, and continuous improvement. In the process of production and operation, purchasing business is the beginning of enterprise production and business activity. Because of the characteristics of the procurement business, the high risk of the procurement business is mainly reflected in: the enterprise procurement business does not set the appropriate authorization to approve the enterprise procurement business waste, the enterprise procurement raw materials acceptance of non-standard lead to material quality defects; Purchase process due to personal error, fraud or fraud resulting in loss of assets and so on. This paper analyzes the current purchasing business of ZM Company, finds out the existing problems in the procurement business of ZM Company, and analyzes the existing problems in depth to find out the reasons for the problems. According to the mature internal control and related theories at home and abroad, and the successful experience of various industries, this paper puts forward concrete improvement measures to the actual situation of ZM Company, and further consummates the existing internal control dynamic adjustment system of ZM Company. This paper is mainly composed of four parts: first, introduction. The background, purpose, significance and research methods of this paper are discussed in detail. Second, case description. First of all, the background of ZM Company and the implementation of internal control of procurement business are described in detail. This paper analyzes the current situation of internal control of procurement business in ZM Company through three case descriptions, and finds out the problems existing in internal control of procurement business through the theoretical knowledge of internal control. Third, case study. Firstly, the basic theory of internal control is summarized, and supply chain theory and risk management theory are analyzed. Secondly, according to the theory of internal control on the basis of the second part, cause analysis. Fourth, recommendations and conclusions. According to the reasons of the problems existing in the procurement business of ZM Company, combined with the present situation of the internal control of the company's procurement business, the improvement measures are put forward, and the internal control of the procurement business of ZM Company is improved. Finally, the conclusion of this paper is drawn. Aiming at the problems existing in the internal control of the purchasing business of ZM Company, this paper puts forward some concrete measures to improve the internal control of the procurement business of the company, improves the key control links of the internal control of the company's purchasing business, and draws the final conclusion.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.7;F274

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