新疆天业采供业务内部控制研究

发布时间：2018-06-30 07:38

本文选题：新疆天业 + 采供　；参考：《石河子大学》2014年硕士论文

【摘要】：采购和供应是公司经营活动的重要环节,随着企业信息技术的广泛应用,供应链管理变得越来越重要,物资采供管理的重点在于如何从传统的管理模式转变为新的管理模式,以适应供应链环境下公司健康发展的需求,同时节约成本并对企业利润存在着倍增效应。目前很多的公司采供业务处理过程以及内部控制存在着较为严重的缺陷,导致采购和供应业务领域信息不对称,造成公司在该业务领域的损失。随着公司管理水平的不断提高,采供业务又出现了内部控制问题,内部控制对于保证公司经营活动起着十分重要的作用,合理有效的采供内部控制制度已经成为实现公司降低成本、实现其利润最大化的重要条件之一。大部分公司倒闭或者破产都是源于内部控制体系不完善或者说是公司领导层不重视,究其根源是公司内部风险控制的不足。采供环节内部控制不得当、不缜密而导致公司领导者贪污受贿的案例不胜枚举,在反映出公司管理层道德观念丧失的同时,也折射出企业采供环节所暴露出的诸多问题,需要企业在发展过程中采取合理有效的措施去克服其不足,这就往往需要健全公司采供内部控制制度。而工业企业对目前我国经济发展贡献较大,在GDP中也占据着重要的位置,采供环节内部控制对我国企业的经营管理起到了至关重要的作用。研究我国工业企业采供环节的内部控制,有助于提高企业采供环节内控制管理。本文以新疆天业集团公司作为研究举例,天业集团作为新疆工业企业的龙头之一,其业务规模分布在整个新疆并延伸至全国,而采供业务是天业公司最为关键和最具有风险的步骤,通过研究具有代表性的大型工业企业的采供业务和流程,可以在一定程度上反映采供内部控制的特点,并找出内部控制的风险点,并对其进行完善。同时,新疆天业集团作为较早实施内部控制的企业之一,通过对其采供内部控制进行研究,可以更为直观和清晰地反映出信息化发展中采供环节的内部控制特点,从中看出在提高本公司采供环节内部控制方面所能汲取的成功经验。目的:通过对新疆天业(集团)公司采供业务内部控制现状分析,深入探讨影响新疆天业公司采供业务内部控制的各种因素,并找出提高采供业务内部控制质量的对策及建议,以达到更好地将内部控制理论应用于新疆天业(集团)公司。方法:本文拟以自愿披露内部控制的新疆天业(集团)公司为研究对象,对公司内部控制问题进行研究。本文所采用了文献资料研究法、案例分析法、描述归纳分析法。结果:本文主要从新疆天业集团的采供内部控制的理论基础出发,提出天业集团公司在采供内部控制方面存在的问题,并对这些问题提出解决采供业务内部控制的方法和基本流程,该流程是以优化采供供应链为核心,提出集中采购的方法,这种方法适用于天业集团公司。
[Abstract]:Procurement and supply is an important part of the company's business activities. With the wide application of enterprise information technology, supply chain management has become more and more important. The emphasis of material collection and supply management lies in how to change the traditional management mode to the new management mode. In order to meet the needs of the healthy development of the company under the supply chain environment, at the same time, it saves the cost and has a multiplier effect on the profit of the enterprise. At present, many companies have serious defects in the processing process and internal control, which lead to asymmetric information in procurement and supply business, resulting in the loss of the company in the business field. With the continuous improvement of the management level of the company, the problem of internal control appears in the business of collecting supply, and internal control plays a very important role in ensuring the business activities of the company. A reasonable and effective internal control system has become one of the important conditions to reduce the cost and maximize the profit of the company. Most companies fail or go bankrupt because the internal control system is not perfect or the company leadership does not attach importance to it, the root of which is the lack of internal risk control. There are numerous cases of corruption and bribery caused by improper internal control in the process of collecting evidence, which leads to the corruption and bribery of company leaders. While reflecting the loss of moral sense of the management of the company, it also reflects many problems exposed in the process of collecting evidence from enterprises. It is necessary for enterprises to take reasonable and effective measures to overcome their shortcomings in the process of development, which often requires the improvement of the internal control system. The industrial enterprises make great contribution to the economic development of our country at present, and also occupy an important position in the GDP. The internal control of the collecting and supplying links plays a vital role in the management of the enterprises in our country. The study of the internal control of the supply collection in industrial enterprises in China is helpful to improve the internal control management of the supply collection in the enterprises. This paper takes Xinjiang Tianye Group Company as an example, as one of the leading industrial enterprises in Xinjiang, whose business scale is distributed throughout Xinjiang and extended to the whole country. The business of collecting and supplying is the most critical and risky step of Tianye Company. By studying the business and process of the representative large industrial enterprise, it can reflect the characteristics of the internal control of the collection to a certain extent. And find out the risk point of internal control, and improve it. At the same time, as one of the enterprises that implemented the internal control earlier, Xinjiang Tianye Group can more intuitively and clearly reflect the characteristics of the internal control in the information-based development by studying its internal control. From this, we can see the successful experience in improving the internal control of the company. Objective: by analyzing the present situation of internal control in the collection business of Xinjiang Tianye (Group) Company, this paper probes into the various factors that affect the internal control of the business, and finds out the countermeasures and suggestions to improve the internal control quality of the collection and supply business. In order to achieve a better application of internal control theory in Xinjiang Tianye (Group). Methods: this paper intends to study the internal control of Xinjiang Tianye (Group) Company which voluntarily disclosed its internal control. This paper adopts literature research method, case analysis method and descriptive inductive analysis method. Results: based on the theoretical basis of internal control in Xinjiang Tianye Group, this paper puts forward the problems existing in the internal control of Xinjiang Tianye Group Company. To solve these problems, the paper puts forward the method and basic flow to solve the internal control of the collection business. The flow is to optimize the supply chain as the core, put forward the method of centralized purchasing, this method is suitable for Tianye Group Company.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F274

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