HC工程院采购业务内部控制优化研究

发布时间：2018-03-14 20:36

本文选题：内部控制　切入点：事业单位　出处：《河南大学》2014年硕士论文　论文类型：学位论文

【摘要】：行政事业单位作为我国的第二大社会组织，，其规模和从业人数仅次于企业，而由于我国特殊的国情，决定了事业单位是各种社会管理和公共服务职能的主体。随着我国社会经济的不断发展变化，事业单位所面临的形势也逐渐的复杂多变起来。能够具备完善的内部控制体系是事业单位能够健康发展下去的重要保证。然而目前事业单位的内部控制相对于企业内部控制来说发展较为落后，多数事业单位甚至没有一套合理、规范的内部控制制度，在事业单位日常工作中，工作效率低下，工作人员消极怠工的情况也屡见不鲜。采购业务是任何企业和从事生产型的事业单位保证其正常生产经营的基础，既是企业和单位的实物流的重要组成部分，又与资金流密切相关。采购业务是企业和单位组织生产和销售产品或提供服务的前提条件，直接影响着产品和服务的成本，对单位的经济效益有着直接影响。同时，采购业务也直接影响着单位的现金流量。因此，采购业务在任何企业和单位都属于一项至关重要的业务。采购物资的质量和价格、供应商的选择、采购合同的订立、物资的运输、验收等供应链的状况，在很大程度上决定了单位能否健康和可持续的发展。采购环节一旦出现问题，会直接影响到后续一系列的生产经营活动。因此，加强采购业务的内部控制建设也是事业单位在自身内部控制体系的构建程序中的一个不可缺少的环节。本文以HC工程院为例，结合国内外内部控制研究的相关理论从COSO框架内部控制五要素的角度出发，根据HC工程院目前采购业务现状和事业单位的特点，对HC工程院在采购业务中存在的问题进行分析并提出对其采购业务内部控制建设的方案，同时还针对其采购业务的每个环节提出了具体的优化措施，希望能以此对HC工程院的采购业务内部控制加以完善，并且在其他事业单位内部控制体系的建设中也能起到参考作用。
[Abstract]:As the second largest social organization in China, administrative institutions are second only to enterprises in size and number of employees. However, due to the special conditions of our country, It is decided that institutions are the main bodies of various social management and public service functions. With the development of our country's social economy, The situation that the institution faces is also gradually complex and changeable. To have a perfect internal control system is an important guarantee for the institution to develop healthily. However, at present, the internal control of the institution is relative to the enterprise. The development of internal control in the industry is relatively backward. Most institutions do not even have a set of reasonable and standardized internal control system. In the daily work of institutions, the work efficiency is low, and the situation of staff idling is common. Procurement is the basis for any enterprise or institution engaged in production to ensure its normal production and operation, and is an important part of the physical flow of enterprises and units. Purchasing business is the precondition for enterprises and units to organize the production and sale of products or services, which directly affects the cost of products and services, and has a direct impact on the economic benefits of the units. The purchasing business also directly affects the cash flow of the unit. Therefore, the procurement business belongs to a vital business in any enterprise or unit. The quality and price of the procurement materials, the selection of suppliers, the conclusion of the procurement contract, The condition of supply chain, such as material transportation, acceptance and so on, determines to a great extent whether the unit can develop healthily and sustainably. Once there are problems in the purchasing link, it will directly affect a series of subsequent production and management activities. Strengthening the construction of internal control of procurement business is also an indispensable link in the construction process of internal control system of institutions. This paper takes the HC Engineering Institute as an example and combines the relevant theories of internal control research at home and abroad from the point of view of the five elements of internal control in the framework of COSO, according to the current purchasing business situation of HC engineering institute and the characteristics of the institution. This paper analyzes the problems existing in the purchasing business of HC Engineering College, and puts forward the scheme of internal control construction of its procurement business. At the same time, it also puts forward specific optimization measures for each link of its procurement business. It is hoped that the internal control of the purchasing business of HC engineering institute can be perfected, and it can also play a reference role in the construction of internal control system of other institutions.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

【相似文献】