GX商业银行集中采购业务内部控制案例研究

发布时间：2018-02-16 01:38

本文关键词： 集中采购业务内部控制成本管理　出处：《辽宁大学》2012年硕士论文　论文类型：学位论文

【摘要】：随着国内外经济形式的不断发展,国外经济危机加重,国内经济下滑,商业银行如何在动荡的经济环境中保持较高的经济利润是所有商业银行面临的巨大考验。面对种种考验与挑战,有效拓宽收入渠道,加强资本结构调整,合理控制运营成本是增强银行核心竞争力,保持商业银行可持续发展的重要手段。集中采购作为企业成本控制管理中最常运用也是最有效的方法,是商业银行经营活动的重要组成部分。它可以最大化的利用规模效益,享受到较高的商业折扣,同时减少采购次数,以降低采购成本。更为重要的是,集中采购可以从源头上确保供应商的资质,确保采购质量,减少中间环节人力物力的浪费。它在为商业银行提供优质、稳定的产品的同时,合理有效地降低银行运行成本,在成本控制中的突出表现被越来越多的商业银行所重视。 GX商业银行作为大型股份制银行,在全国各省市均设有分支机构。较高的网点覆盖率与庞大的财务资源是GX商业银行发展集中采购业务的基础。GX商业银行可以利用自身优势,挖掘集中采购业务的优点,加强采购环节内部控制管理,有效控制采购成本,大大提高银行经济利益。GX商业银行集中采购业务经过多年的发展,已形成一套设计严谨规范、措施科学合理、操作切合实际的集中采购工作模式。集中采购已成为GX商业银行财务资源配置、财务集中管理不可缺少的组成部分,在GX商业银行经营管理作用逐步凸显。本论文结合现代商业银行经营发展环境,和GX商业银行特点,对GX商业银行采购体系进行分析。旨在加强GX商业银行采购环节内部控制管理,降低采购成本,提高GX商业银行资源利用率,促进企业经济利益的增加。本论文主要分为三个部分：第一部分是案例描述。通过对GX商业银行集中采购管理体系、管理模式以及集中采购业务流程的介绍,了解GX商业银行集中采购工作内部控制管理现状。第二部分是案例分析部分。结合相关理论,深入分析GX商业银行集中采购业务内部控制管理体系及其失控的原因。第三部分是建议与启示。通过对案例的分析,提出进一步完善GX商业银行集中采购业务内部控制体系的建议。
[Abstract]:With the continuous development of economic forms at home and abroad, the foreign economic crisis has worsened, and the domestic economy has declined. How commercial banks maintain high economic profits in the turbulent economic environment is a great test for all commercial banks. In the face of all kinds of tests and challenges, they can effectively broaden their income channels and strengthen the adjustment of capital structure. Reasonable control of operating costs is an important means to enhance the core competitiveness of banks and maintain the sustainable development of commercial banks. As the most common and effective method in cost control management, centralized purchasing is an important part of commercial bank business activities. It can maximize the use of economies of scale and enjoy higher commercial discounts. More importantly, centralized procurement can ensure the quality of suppliers, ensure the quality of procurement, and reduce the waste of human and material resources in intermediate links. At the same time, the stable products reduce the operation cost of the bank reasonably and effectively, and more and more commercial banks pay more and more attention to the outstanding performance in the cost control. As a large joint-stock bank, GX Commercial Bank has branches in all provinces and cities throughout the country. Higher network coverage and huge financial resources are the basis for GX Commercial Bank to develop centralized purchasing business. GX Commercial Bank can take advantage of its own advantages. Excavating the advantages of centralized purchasing business, strengthening the internal control management of procurement link, effectively controlling purchasing cost, greatly improving the bank economic benefits. GX commercial bank centralized procurement business has formed a set of strict design standards after years of development. Centralized purchasing has become an indispensable part of GX commercial bank's financial resources allocation, and the function of GX commercial bank's operation and management is becoming more and more prominent. This paper analyzes the procurement system of GX commercial bank in combination with the development environment of modern commercial bank and the characteristics of GX commercial bank. The purpose of this paper is to strengthen the internal control and management of procurement link of GX commercial bank, and to reduce the purchasing cost. This paper is divided into three parts: the first part is case description. Introduction of management model and centralized purchasing business process, understanding of GX commercial bank centralized procurement internal control management status. The second part is the case analysis part. Combined with relevant theory, This paper deeply analyzes the internal control management system of GX commercial bank's centralized purchasing business and the reasons why it is out of control. The third part is the suggestion and inspiration. Put forward further improvement of GX commercial bank centralized procurement business internal control system.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.33

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