JQ建设集团公司采购业务内部控制问题研究

发布时间：2018-03-11 07:04

本文选题：建筑企业　切入点：采购业务　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国进入21世纪以来，社会主义经济高速发展，企业运营规模不断壮大，管理内容愈发多层化、复杂化，这就需要企业采取一些内控机制来进行规范化管理，来保证企业的经济效益、资产安全以及财务信息的可靠等等。而我国的内部控制正处在起步探索的初级阶段，还没有形成成熟的内部控制制度，在内部控制理论以及内部控制实施方面与欧美等发达国家相比还有很大差距。由于内控水平的低下，严重抑制了我国企业的健康高速发展，因此，完善我国企业内部控制制度，提高内部控制成效势在必行。随着国家新城镇改造以及建设新农村步伐的加剧，建筑施工企业得以高速发展，竞争不断加剧，而企业要想在诸多严酷的挑战和风险中求的生存，不断发展和壮大，就必须要强化内部控制在企业管理中的作用，得以实现企业的标准化管理以及企业的健康持续发展。在当前，国际上内部控制理论界针对内部控制的探讨主要集中在内部控制制度完善以及内控风险的防范上，而建筑施工企业对于企业内部控制主要集中在对项目管理的控制上，很少有类似采购业务内部控制等与具体业务相关的内部控制。通过为期半年的建筑工程公司实习工作，本人对建筑施工企业内部控制活动所面临的环境问题和有效实施的困难有了较为深入的了解，深刻感受到内部控制的重要性。本文通过对我国建筑施工行业内部控制的探索，，深入剖析建筑施工企业运营现状和内部控制体系建设情况，对JQ建设集团公司在日常运营过程中出现的诸多内部控制问题进行全面系统地描述。然后，在对国内外建筑行业先进的内部控制理论进行研究探讨的基础上，对JQ建设集团公司采购业务内部控制存在的问题进行深入的剖析解读。最后，为了健全JQ建设集团公司的采购业务内部控制，将内部控制制度与公司采购业务的实际情况相结合，提出了可行性的改进措施。希望经过本文全面细致研究，能够对JQ建设集团公司采购业务内部控制乏力的现象进行有效的改善，而且如果其他建筑施工企业能够学习参考本篇文章，对于促进企业内部控制发展，改善企业的内部控制效率效果也有一定的借鉴意义。
[Abstract]:Since 21th century, with the rapid development of socialist economy, the scale of enterprise operation is growing, and the content of management is becoming more and more stratified and complicated, which requires enterprises to adopt some internal control mechanisms to carry out standardized management. To ensure the economic benefits of enterprises, the safety of assets, the reliability of financial information, and so on. However, the internal control in our country is in the initial stage of initial exploration and has not yet formed a mature internal control system. Compared with the developed countries, such as Europe and America, there is still a big gap in the theory of internal control and the implementation of internal control. Because of the low level of internal control, the healthy and high speed development of Chinese enterprises is seriously restrained. Therefore, to perfect the internal control system of enterprises in our country, It is imperative to improve the effectiveness of internal control. With the reconstruction of new towns and the intensification of the pace of building new countryside, the construction enterprises can develop at high speed, and the competition is becoming more and more serious, and the enterprises want to survive in many severe challenges and risks, and continue to develop and expand. It is necessary to strengthen the role of internal control in the enterprise management, to realize the standardized management of the enterprise and the healthy and sustainable development of the enterprise. The international internal control theory mainly focuses on the perfection of the internal control system and the prevention of the internal control risks, while the construction enterprises mainly focus on the control of the project management for the internal control of the enterprises. There are few internal controls related to specific business such as internal control of procurement business. Through the practice work of the construction engineering company for six months, I have a deeper understanding of the environmental problems and the difficulties of effective implementation of the internal control activities of the construction enterprises. Through the exploration of the internal control in the construction industry of our country, this paper deeply analyzes the present operation situation of the construction enterprises and the construction of the internal control system. This paper gives a comprehensive and systematic description of many internal control problems in the daily operation of JQ Construction Group Company. Then, on the basis of the research and discussion of the advanced internal control theory of the construction industry at home and abroad, In order to improve the internal control of procurement business of JQ Construction Group Company, the problems existing in the internal control of procurement business of JQ Construction Group Company are analyzed and interpreted deeply. Finally, in order to improve the internal control of procurement business of JQ Construction Group Company, Combining the internal control system with the actual situation of the company's purchasing business, the paper puts forward the feasible improvement measures. Can effectively improve the phenomenon of weak internal control in the procurement business of JQ Construction Group Company, and if other construction enterprises can learn from this article, it will promote the development of internal control of enterprises. Improving the efficiency of internal control of enterprises also has certain reference significance.
【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;F426.92

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