A公司采购环节的内部控制问题研究

发布时间：2018-03-28 02:25

  本文选题：内部控制　切入点：采购环节流程　出处：《辽宁大学》2014年硕士论文

【摘要】：在近些年的发展中，越来越多的国家和地区开始认识到在企业持续发展中内部控制的重要性，美国颁布的一些关于内部控制机制的相关的法令以及措施，如《萨班斯—奥克斯利法案》和《企业风险管理整合框架》等，这样的做法表明，在内部控制的认识和研究方面，美国和其他的一些西方发达国家已经达到了一个新的水平。在我国，对企业内部控制的建设和实施也在抓紧进行中。内部控制作为企业开展管理工作的关键，对企业生存和发展、促进企业成功，起着不容忽视的作用。现如今，纵观我国各大中小企业，其开展管理工作的水平因为各种原因与发达国家的一些先进的企业相比还处于较低的状态，这就需要在我国企业内部加大内部控制制度的建立与健全的工作。一个企业如果使用并执行了适合自己的内部控制制度。，可以在很大程度上提升整个企业的生产经营效率，降低各种生产资料的耗用成本，使得企业在完成自身生产经营目标的同时能够得到持续稳定的发展。采购环节是企业生产经营的首要环节，，是生产的准备阶段，对企业经营成本的高低、利润的大小有很重要的影响，对采购环节的内部控制加以重视，可以增强企业自身的竞争力，提高生产经营的效率。本文以A公司的采购环节的内部控制为例进行研究、探讨，分析了A公司采购环节的内部控制中可能出现的风险及问题，并针对这些问题提出一些建议。 论文总共分六部分。第一部分绪论，概述下本文的选题背景、国内外研究文献及研究方法与内容；第一章概述了内部控制的一些相关的理论；第二章开始着重分析A公司，在介绍了A公司的一些相关背景及其内部控制的基本情况后，对采购环节的内部控制中存在的问题进行了分析；第三章分析了A公司采购环节的几个重要内容可能出现的风险及问题，针对这些问题提出建议，之后归纳出完善后的采购环节的具体职能部门分工及需注意的关键点；第四章根据A公司的具体情况，提出A公司采购环节内部控制得以实施的保障措施；第六部分为全文的总结。
[Abstract]:In recent years, more and more countries and regions have begun to realize the importance of internal control in the sustainable development of enterprises. Practices such as the Sarbanes-Oxley Act and the Integrated Framework for Enterprise risk Management demonstrate that, in terms of understanding and research on internal controls, The United States and some other western developed countries have reached a new level. In our country, the construction and implementation of internal control of enterprises are also in progress. Internal control is the key for enterprises to carry out management work. For the survival and development of enterprises, promoting the success of enterprises, play a role that can not be ignored. Nowadays, throughout the country's large, medium and small enterprises, The level of its management work is still low compared with some advanced enterprises in developed countries for various reasons. This requires the establishment and improvement of the internal control system in our country's enterprises. If an enterprise uses and implements a suitable internal control system, it can greatly improve the efficiency of the production and operation of the whole enterprise. Reducing the consumption cost of all kinds of means of production enables enterprises to achieve their own production and operation objectives while achieving sustained and stable development. Procurement is the primary link in the production and operation of enterprises, and it is the preparation stage of production. It has a very important influence on the operating cost and profit of the enterprise. To attach importance to the internal control of the purchasing link can enhance the competitiveness of the enterprise itself. To improve the efficiency of production and operation, this paper takes the internal control of purchasing link of company A as an example, discusses the risks and problems that may appear in the internal control of purchasing link of company A, and puts forward some suggestions for these problems. The thesis is divided into six parts altogether. The first part is introduction, which summarizes the background of this paper, domestic and foreign research literature, research methods and contents; the first chapter summarizes some related theories of internal control; the second chapter begins to focus on the analysis of company A, After introducing some related background of A company and the basic situation of internal control, the problems existing in the internal control of purchasing link are analyzed. The third chapter analyzes the possible risks and problems of several important parts of the purchasing link of Company A, and puts forward some suggestions for these problems, and then concludes the specific functional division of the procurement link and the key points to be paid attention to. In the fourth chapter, according to the specific situation of company A, the author puts forward the safeguard measures to implement the internal control in the purchasing link of company A. the sixth part is the summary of the whole paper.
【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】：F426.82;F274;F406.7

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