ZT集团公司采购业务内部控制问题研究

发布时间：2018-01-02 04:01

本文关键词：ZT集团公司采购业务内部控制问题研究　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：近些年，建筑施工企业规模日益壮大，随着中国2001年加入WTO，2008年北京奥运会的举办等许多带有重大历史意义事件的发生，施工企业正加快着其全球化的脚步，其建造的大批文化体育场所以及大型基础设施、开发的房地产住宅项目以及承接的大量海外工程都说明了施工企业是我国经济建设的关键支柱之一。当前建筑行业的竞争越来越激烈，施工企业采购环节面临的各种问题也日益增多。许多建筑施工企业的工程项目正面临着合同管理不规范、物资周转不灵、工程质量安全隐患等多重问题，如果不能迅速有效地防控这些危险因素，很有可能会给建筑施工企业造成不可避免的经济损失和法律责任。这些问题的产生无不体现着工作人员风险管理意识缺乏，内部控制失效等更深层次原因。因此，加强施工企业采购环节内部控制迫在眉睫。 ZT集团公司是一家国有大型建筑企业，面对着激烈的市场竞争环境，在不断抢占市场份额，追求利润的同时，采购风险也随之产生。本文从ZT集团公司实际情况出发，运用内部控制这一重要的风险控制手段，加强ZT集团公司对采购业务的内部控制，增强该企业在市场竞争中抵御风险的能力。希望能够对改善ZT集团公司采购业务内部控制现状提供帮助，并希望其他建筑施工企业能以此得到借鉴。全文写作共分四部分：第一部分，绪论。主要阐述了本文的选题背景和意义，国内外相关的文献综述，以及本文所采用的研究方法与主要内容。第二部分，案例描述。主要介绍了ZT集团公司的基本情况及其采购业务的概况，重点对其采购业务内部控制存在的问题进行了描述。第三部分，案例分析。首先对分析中运用到的内部控制相关理论进行阐述，然后根据理论对ZT集团公司采购业务中存在的问题进行分析，找出问题存在的原因。第四部分，建议与结论。针对ZT集团公司采购业务内部控制中存在的问题提出改善的具体措施，，完善了公司采购业务内部控制各个关键控制环节，并给出最后的结论。
[Abstract]:In recent years, the scale of construction enterprises is growing, with Chinese joined WTO in 2001, the 2008 Beijing Olympic Games will be held with many historic events, the construction enterprises are speeding up the pace of globalization, a large number of cultural construction of the stadium and large-scale infrastructure, the development of residential real estate projects and to undertake a large number of overseas the project that the construction enterprise is one of the key pillars of economic construction of our country. The competition in construction industry is becoming increasingly fierce, various kinds of problems of procurement of construction enterprises is also increasing. Many projects of construction enterprises are facing the contract management is not standardized, material flow, engineering quality and safety problems such as multiple problems if not, the rapid and effective prevention and control of these risk factors, is likely to cause economic loss inevitably to the building construction enterprise And the legal responsibility. These problems all reflect the lack of staff awareness of risk management, internal control failure of the deeper reasons. Therefore, strengthening the construction of enterprise procurement internal control is imminent.
The ZT group is a large state-owned construction enterprises, in the face of fierce market competition, to seize market share constantly, the pursuit of profit at the same time, the procurement risk is generated. Based on the actual situation of ZT group of companies, the use of internal control as an important means of risk control, to strengthen the internal control of procurement of ZT group company business, enhance the ability to resist risks of the enterprise in the market competition. We hope to be able to improve the ZT company procurement internal control status to help, and hope that other construction enterprises to get reference.
The full text is divided into four parts:
The first part, the introduction, mainly expounds the background and significance of the topic, the relevant literature review at home and abroad, and the research methods and main contents used in this paper.
The second part, case description, mainly introduces the basic situation of ZT group and its general situation of procurement business, and focuses on the description of its internal control problems.
The third part is case analysis. First, the related theories of internal control applied in the analysis are elaborated, and then, based on the theory, the existing problems in ZT group's procurement business are analyzed, and the reasons for the problems are found out.
The fourth part, recommendations and conclusions. Aiming at the problems existing in the internal control of ZT group's procurement business, it puts forward specific measures for improvement, and improves every key control link of the company's internal control of procurement business, and gives the final conclusion.

【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】：F426.92;F274;F406.7

【参考文献】