KR家具公司采购业务的内部控制研究

发布时间：2018-03-06 14:15

本文选题：家具企业　切入点：采购业务　出处：《河南大学》2014年硕士论文　论文类型：学位论文

【摘要】：伴随着社会经济不断向前发展，企业内部控制失败案例层出不穷和我国企业内部控制规范体系出台，人们越来越认识到建立健全内部控制对增强企业风险防范意识和提高企业经营管理水平的重要性。虽然家具行业一直以来发展比较迅速，但是随着行业的不断成熟和国家房地产政策、森林资源保护政策的出台，行业竞争越来越激烈。家具企业如何控制风险、降低成本成为企业成败的关键。而家具企业采购业务受国家政策、原材料供应紧缺、采购管理水平不高以及家具需求个性化、多样化的影响，采购成本支出一直以来居高不下，迫切需要引进新的管理手段和信息技术，规范家具企业采购业务，控制企业采购风险，提高企业的采购管理水平，降低企业的采购成本，增强企业的核心竞争力。正是在此背景下，本文展开了KR家具公司采购业务的内部控制研究。首先，阐述了本文的研究背景及意义和国内外研究现状，明确了本文的研究目的、研究思路和方法；其次，概括了本文研究所需要的相关理论，包括采购的相关理论和企业内部控制规范；再次，概括了家具企业的行业特征，通过阐述家具行业的行业类型、产业规模、销售模式、生产模式和采购情况等内容，将家具企业与其他企业区别开来；然后，介绍了KR家具公司的基本情况，分析研究了其采购业务内部控制中存在的主要问题，，即专业技术人才缺乏、未建立完善的采购风险评估机制、采购计划制定困难、缺乏有效的供应商管理、信息化水平低和未建立专门的内部监督机构，并将其归纳到内部控制五要素中，分析其产生的企业外部原因和企业内部原因；最后，针对KR家具公司采购业务内部控制中存在的主要问题，从内部控制五要素入手，开展KR家具公司采购业务内部控制的优化研究，重点是优化内部环境、完善采购业务的风险评估机制和加强采购流程的控制活动，并在优化过程中应用了供应链管理的相关理论和信息技术，用以提高企业供应商的管理水平和保证企业内外信息传递的及时性、准确性、完整性。本文希望通过针对KR家具公司采购业务的内部控制研究，引起大家对家具企业采购业务的重视，尤其是内部控制在家具企业采购业务中的应用。同时，希望通过本文的研究，为家具企业构建与优化采购业务内部控制提供指导和建议，进而提高家具企业的经营管理水平。
[Abstract]:With the continuous development of social economy, the failure cases of internal control of enterprises emerge in endlessly and the standard system of internal control of enterprises in our country comes out. There is a growing recognition of the importance of establishing and improving internal controls to enhance the awareness of risk prevention and the level of business management in enterprises, although the furniture industry has been growing rapidly, However, with the continuous maturity of the industry and the national real estate policy and the introduction of the forest resources protection policy, the competition in the industry is becoming more and more intense. Reducing the cost is the key to the success or failure of the enterprise. However, the purchasing cost of furniture enterprise is always high because of the national policy, the shortage of raw material supply, the low level of purchasing management and the individuation and diversification of furniture demand. It is urgent to introduce new management means and information technology, standardize the procurement business of furniture enterprises, control the purchasing risks of enterprises, improve the purchasing management level of enterprises, and reduce the purchasing costs of enterprises. It is under this background that this paper studies the internal control of purchasing business of KR Furniture Company. First of all, the research background and significance of this paper and the status quo of research at home and abroad are described, and the purpose, research ideas and methods of this paper are clarified. Secondly, the relevant theories needed in this paper are summarized. Including the relevant procurement theory and enterprise internal control norms; thirdly, summarized the industry characteristics of furniture enterprises, through the description of the furniture industry types, industrial scale, sales model, production model and procurement situation, etc. Then, the paper introduces the basic situation of KR Furniture Company, analyzes and studies the main problems existing in the internal control of its purchasing business, that is, the lack of professional and technical personnel. There is no perfect procurement risk assessment mechanism, procurement plan formulation is difficult, lack of effective supplier management, low level of information and no special internal oversight body, and it can be summarized into the five elements of internal control. Finally, aiming at the main problems existing in the internal control of the procurement business of KR Furniture Company, the paper starts with the five elements of internal control. To carry out the research on the optimization of the internal control of the procurement business of KR Furniture Company, focusing on optimizing the internal environment, perfecting the risk assessment mechanism of the procurement business and strengthening the control activities of the procurement process. In order to improve the management level of suppliers and ensure the timeliness, accuracy and integrity of information transmission inside and outside the enterprise, the relevant theory and information technology of supply chain management are applied in the optimization process. This paper hopes that through the research on the internal control of the procurement business of KR Furniture Company, we will pay more attention to the procurement business of furniture enterprises, especially the application of internal control in the procurement business of furniture enterprises. At the same time, we hope that through the research of this paper, It provides guidance and advice for furniture enterprises to construct and optimize the internal control of purchasing business, and then improves the management level of furniture enterprises.
【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】：F426.88;F274;F406.7

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