张家界烟草公司采购与付款内部控制改进研究

发布时间：2018-04-14 20:18

本文选题：烟草商业企业 + 采购与付款　；参考：《湖南大学》2014年硕士论文

【摘要】：采购与付款是企业主要经营活动的重要组成部分，直接影响企业生产销售、成本费用、资金运转等其它经营要素。建立并完善采购与付款内部控制制度，加强采购与付款管理对有效防范与应对经营风险、提高经济效益具有重要意义。目前烟草行业处在向公司化、市场化、国际化进行转型的时期，整个行业面临多方面的挑战。一方面，中国自从加入WTO以来，，烟草行业政策壁垒在逐渐削弱，外来竞争者抢占市场份额，中央发布“八项规定”的政策导向及“吸烟有害健康”的文化导向削弱市场需求；另一方面，长期的垄断式经营，在为其带来高利润的同时，也形成了风险意识淡薄，内部控制薄弱的局面。因此，烟草公司开始认识到内部控制的重要性，逐步建立内部控制制度并不断完善。采购与付款是烟草商业企业日常经营活动的重要组成部分，完善采购与付款内部控制能有效控制成本，降低风险，提高经济效益，为保障企业经营活动起着重要的作用。在对国内外采购与付款内部控制相关文献及政策回顾与总结，结合内部控制框架及内部控制应用指引和基础上，将采购与付款内部控制内容分为：内部控制环境，即所有内部控制活动的基础；信息平台，即现有流程规范化操作的平台；采购与付款控制活动，即实际操作的规范动态过程。以张家界烟草公司为研究对象，分析该公司现有采购与付款现状，发现其内部控制环境、采购与付款信息系统、卷烟采购与付款流程、烟叶收购与付款流程存在问题，通过对问题产生的原因剖析，提出了完善内部控制环境，健全采购与付款信息系统内部控制，改善卷烟及烟叶采购与付款控制流程的改进建议。有助于改善张家界烟草公司采购与付款内部控制现状，并对烟草行业其他公司内部控制完善具有借鉴意义。
[Abstract]:Purchase and payment is an important part of the main business activities, which directly affects the production, sales, cost, capital operation and other operating elements.It is of great significance to establish and perfect the internal control system of purchasing and payment and to strengthen the management of purchasing and payment for effectively preventing and coping with the operating risks and improving the economic benefits.At present, the tobacco industry is in a period of transition to corporatization, marketization and internationalization, the whole industry is facing many challenges.On the one hand, since China's entry into WTO, the policy barriers of tobacco industry have been gradually weakened, foreign competitors have occupied the market share, the policy orientation of "eight regulations" issued by the Central Committee and the cultural orientation of "smoking is harmful to health" have weakened the market demand.On the other hand, long-term monopoly management brings high profits, but also forms the situation of weak risk consciousness and weak internal control.Therefore, tobacco companies began to recognize the importance of internal control, and gradually set up internal control system and continue to improve.Procurement and payment is an important part of the daily business activities of tobacco commercial enterprises. Perfecting the internal control of purchasing and payment can effectively control the cost, reduce the risk, increase the economic benefits, and play an important role in ensuring the business activities of the enterprises.On the basis of reviewing and summarizing the relevant literatures and policies of internal control of procurement and payment at home and abroad, combined with the framework of internal control and the application guidelines and guidelines of internal control, the contents of internal control of procurement and payment are divided into: internal control environment.That is, the basis of all internal control activities, the information platform, that is, the existing process of standardized operation platform, procurement and payment control activities, that is, the actual operation of the standardized dynamic process.Taking Zhangjiajie Tobacco Company as the research object, this paper analyzes the current purchasing and payment situation of Zhangjiajie Tobacco Company, and finds out that there are some problems in its internal control environment, purchasing and payment information system, cigarette purchase and payment process, and tobacco leaf purchase and payment process.By analyzing the causes of the problems, the paper puts forward some suggestions for improving the internal control environment, the internal control of purchasing and payment information system, and improving the purchasing and payment control flow of cigarettes and tobacco leaves.It is helpful to improve the status of purchasing and payment internal control in Zhangjiajie Tobacco Company, and has reference significance to the improvement of other tobacco companies' internal control.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.8;F274;F406.7

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