DS公司采购业务内部控制问题研究

发布时间：2019-02-28 19:36

【摘要】：内部控制在现代公司管理中受到越来越多的关注,与此同时,很大程度上也促进了经济的发展。《企业内部控制基本规范》是由五部委于2008年5月共同启动的,首先,我国政府提倡所有上市公司实施内部控制的基本规范。然而,由于其必要性越来越突出,使更多的企业加入到内部控制体系建设和完善的队伍中。但是,目前这项活动开展得还不够完善,实践经验不太丰富,公司在进行内部控制工作中会遇到一个现实的问题,就是如何有效地将内部控制评价的思路和方法应用到实践中。从2004年开始,我国零售业对外国资本开放,自此实现快速发展,销售总额逐年提升。然而因为管理水平普遍不高等多种因素,导致我国零售业在快速发展的同时产生了诸多问题。目前,我国零售企业的内部控制制度严重缺失,控制环境也较差,风险管理水平不高。其中,采购业务中存在的问题尤其明显。本文运用实地访谈和理论分析等方法,针对我国一个非常典型的零售业企业—DS公司的采购业务流程内部控制进行深入探究,主要针对各店铺的超市采购环节进行研究,分析其采购过程中内部控制体系存在的问题及原因,最后提出优化建议。本文主要目的是为完善DS公司采购业务内部控制,建立规范有效的内部控制管理体制,从而提高公司采购业务内部控制水平。同时,希望为广大零售企业关于建立健全采购业务的内部控制制度提供参考和启示。本文共有五部分,第一部分绪论介绍了本文的研究背景及意义和文献综述,是文章的理论基础。第二部分探讨内部控制基本理论,重点强调加强采购业务内部控制的重要性及必要性。第三部分介绍了本文研究对象DS公司的基本情况和DS公司采购业务的内部控制的现状。第四部分深度分析了 DS公司采购业务内部控制现状。首先,以内部控制五项要素作为探究现有内部控制问题的理论依据;随后,详细分析存在问题的原因。第五部分,是本文的重点,针对DS公司采购业务内部控制的问题,提出相应的内部控制改进建议。重点是提高管理层内部控制意识、增加DS公司采购业务的风险控制点、优化DS公司采购合同管理、加强DS公司内外部信息沟通、完善DS公司监督活动。
[Abstract]:Internal control has attracted more and more attention in modern corporate management. At the same time, it has also greatly promoted the development of the economy. The basic Standard of Internal Control of Enterprises was initiated jointly by five ministries and commissions in May 2008. First of all, Our government advocates all listed companies to implement the basic norms of internal control. However, because of its increasingly prominent necessity, more and more enterprises join in the internal control system construction and improvement of the team. However, at present, this activity is not perfect enough, the practical experience is not very rich, the company will encounter a realistic problem in the internal control work, that is, how to effectively apply the idea and method of internal control evaluation to practice. Since 2004, China's retail trade has been open to foreign capital. Since then, China's retail trade has achieved rapid development and total sales have been increased year by year. However, due to the management level is generally low and other factors, leading to the rapid development of China's retail industry at the same time there are many problems. At present, the internal control system of retail enterprises in China is seriously missing, the control environment is also poor, and the level of risk management is not high. Among them, the problems existing in the procurement business are particularly obvious. By using the methods of on-the-spot interview and theoretical analysis, this paper probes into the internal control of purchasing business process of DS Company, a very typical retail enterprise in China, mainly focusing on the supermarket purchasing link of each store. The problems and reasons of the internal control system in the procurement process are analyzed, and finally the optimization suggestions are put forward. The main purpose of this paper is to improve the internal control of the procurement business of DS Company and to establish a standardized and effective internal control management system, so as to improve the level of internal control of the procurement business of the company. At the same time, the author hopes to provide reference and enlightenment for retail enterprises to establish and perfect the internal control system of purchasing business. There are five parts in this paper. The first part introduces the research background, significance and literature review, which is the theoretical basis of this paper. The second part discusses the basic theory of internal control, emphasizing the importance and necessity of strengthening the internal control of procurement business. The third part introduces the basic situation of DS Company and the present situation of internal control of DS Company's procurement business. The fourth part of the in-depth analysis of DS procurement business internal control status. Firstly, the five elements of internal control are taken as the theoretical basis to explore the existing internal control problems; then, the causes of the problems are analyzed in detail. The fifth part is the focus of this paper, aiming at the internal control of DS Company procurement business, puts forward the corresponding internal control improvement suggestions. The emphasis is to improve the consciousness of internal control of management, increase the risk control point of procurement business of DS Company, optimize the procurement contract management of DS Company, strengthen the communication between internal and external information of DS Company, and perfect the supervision activities of DS Company.
【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】：F715.5;F721;F274

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