Z公司采购与付款循环内部控制改进研究

发布时间：2018-02-12 19:47

本文关键词： 中小企业采购与付款内部控制　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：当前，经济发展速度迅猛，企业竞争形势愈来愈严峻，公司内部控制遭受前所未有的考验。因内部控制不健全而导致企业濒临倒闭或者走向灭亡的案例数不胜数，巴林银行、安然公司、世通公司的教训还历历在目。因此，人们清楚的认识到需要加强公司管理、风险管理和内部控制，以形成一个强有力的体系来识别、评估和控制风险。人们通过研究发现，舞弊案件的发生很大程度上是因为对内部控制重视不够，或者对于风险的把控过于松懈。但在现阶段，，除风险较高的银行等金融行业内部控制制度比较健全外，大部分的企业并没有对风险评估和内部控制进行重视。企业的经营环境是瞬息万变的，企业需要具有清醒的头脑来面临自身可能遇到的风险，以及对这些风险进行定量或定性的评估，再利用评估结果来采取相应的控制活动，以期最大限度发挥内部控制框架作用。中小企业是我国国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的促进作用。我国中小企业发展历史较短，产出规模较小，人员较少，资本和技术构成较低，资金比较薄弱，而且通常企业内部职员身兼数职，管理上缺乏内部控制的观念与手段。因此，内部控制成为时下许多中小企业管理工作的盲点。本文利用内部控制理论与前人研究成果，整理Z公司采购与付款循环内部控制，并利用调查研究、理论回归等方法分析了公司采购与付款循环的内部控制缺陷与风险存在的机理，提出改进Z公司采购与付款循环内部控制的总体思路与具体内容。旨在进一步完善Z公司的内部控制体系，保持和提高公司的竞争优势。
[Abstract]:At present, with the rapid development of the economy, the enterprise competition situation is becoming more and more severe, and the internal control of the company has suffered an unprecedented test. There are countless cases of enterprises on the verge of closing down or dying out as a result of the imperfect internal controls. The lessons of Enron and WorldCom are clear, so there is a clear recognition of the need to strengthen corporate management, risk management and internal controls to form a strong system to identify, Risk assessment and control. Studies have found that fraud cases occur largely as a result of inadequate attention to internal controls or lax control of risk. But at this stage, In addition to the relatively sound internal control system of banks and other financial industries with higher risks, most enterprises do not attach importance to risk assessment and internal control. The business environment of enterprises is changing rapidly. Enterprises need to have a clear mind to face the risks they may encounter, and to evaluate these risks quantitatively or qualitatively, and then use the evaluation results to take appropriate control activities, in order to maximize the role of internal control framework. Small and medium-sized enterprises (SMEs) are an important part of our national economy and play an important role in promoting economic development and social stability. The capital is relatively weak, and the internal staff of the enterprise usually hold several jobs, and the management lacks the idea and means of the internal control. Therefore, the internal control has become the blind spot of many small and medium-sized enterprises' management work nowadays. Based on the theory of internal control and previous research results, this paper arranges the internal control of procurement and payment cycle in Z Company, and makes use of the investigation and research. Theoretical regression and other methods are used to analyze the mechanism of internal control defects and risks in the procurement and payment cycle. This paper puts forward the general idea and concrete contents of improving the internal control of purchasing and payment cycle in Z Company, aiming at further perfecting the internal control system of Z Company and maintaining and improving the competitive advantage of Z Company.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F275;F426.31

【参考文献】