WL公司采购业务内部控制问题探究

发布时间：2018-02-01 03:48

本文关键词： 内部控制采购民营企业　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：内部控制在公司管理中越来越得到重视，同时也促进了经济的发展。内部控制制度引起我国国内公司关注的时间比较晚。改革开放以来，民营企业的迅猛发展已经取得举世瞩目的成绩。早已经成为国内经济增长的不可或缺的力量。但是民营企业固有的一些缺点导致内部控制薄弱。因此，民营企业特别需要抓紧建立和严格执行内部控制制度。一般民营企业都具有包括：所有制特点、组织结构简单、与外企国企相比从业人员素质不高和职责不明晰等特征。因此民营企业需要建立具有实践性，实用性的内部控制制度。全文分为五大部分，第一部分奠定文章的理论基础。首先对内部控制基本理论进行一系列的阐述，并对采购内部控制的概念、内容或其他内容。着重提出加强采购内部控制的重要性及必要性。第二部分首先对WL公司背景进行介绍，对WL公司的采购循环内部控制实施情况进行详细阐述。第三部分从采购流程、付款流程、采购合同、供应商管理等四方面，找出该公司采购内部控制的问题。第四部分在第三部分的基础上，进行原因分析。第五部分以第四部分分析为基础，本章为WL公司采购循环内部控制提出了几点意见。其主要的观点如下:首先WL公司的采购业务不得由同一部门或个人掌控，应当将采购业务的申请、批准、执行、审核、记录等环节，按照不相容职能相分离的原则，分别明确相关部门和岗位的职责和权限。其次公司应当建立科学的采购预算制度，以实际需要和节约成本为原则，通过大量的市场调查后编制采购预算。采购申请的提出、授权审批和执行等不相容职位应严格分离。强化供应商信息管理制度，以及采购合同的管理制度。仓储部门主要应设立一个生产物资计划部，由该部门负责物料的计划职能，并且负责仓库的管理工作。支付款项的授权审批级别需根据应支付款项的大小决定。公司的内部控制是不是孤立的环节，而是由各个环节组成的一个系统，以内部控制的目标为中心执行内部控制。依据《公司内部控制基本规范》中框架的要求，，把重点放在加强控制环境建设、完善风险评估体系、建立内部控制措施、优化信息沟通系统设置与强化内部监督机制等方面的控制。
[Abstract]:The internal control has been paid more and more attention to in the management of the company, and has also promoted the development of the economy. The internal control system has attracted the attention of the domestic companies for a relatively late time. Since the reform and opening up. The rapid development of private enterprises has made remarkable achievements. It has already become an indispensable force for domestic economic growth. However, some inherent shortcomings of private enterprises lead to weak internal control. Private enterprises especially need to establish and strictly implement the internal control system. Generally, private enterprises have the characteristics of ownership, simple organizational structure. Compared with foreign enterprises, the quality of employees is not high and their responsibilities are not clear, so private enterprises need to establish a practical and practical internal control system. This paper is divided into five parts. The first part establishes the theoretical basis of the article. Firstly, the basic theory of internal control is expounded, and the concept of procurement internal control is introduced. Content or other content. The importance and necessity of strengthening procurement internal control are emphasized. The second part introduces the background of WL company. The third part is from the procurement process, payment process, procurement contract, supplier management and other four aspects. Part 4th is based on the third part, and part 5th is based on the 4th part. The main points of view are as follows: firstly, the purchasing business of WL company should not be controlled by the same department or individual, and the application of procurement business should be approved. According to the principle of separation of incompatible functions, the duties and powers of relevant departments and posts should be defined separately. Secondly, the company should establish a scientific procurement budget system. Based on the principle of actual need and cost saving, purchasing budget, purchasing application, authorization approval and execution should be strictly separated after a large amount of market investigation, and the supplier information management system should be strengthened. The warehouse department shall establish a production and material planning department, which shall be responsible for the planning function of the material. And responsible for the management of the warehouse. Payment authorization approval level should be determined according to the size of the amount payable. The internal control of the company is not an isolated link, but a system composed of each link. According to the requirements of the frame in the basic Standard of Internal Control, the emphasis is on strengthening the construction of the control environment and perfecting the risk assessment system. Establish internal control measures, optimize information communication system setup and strengthen internal supervision mechanism.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F274;F406.7;F426.8

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