金叶众望公司采购业务内部控制研究

发布时间：2018-01-05 13:41

本文关键词：金叶众望公司采购业务内部控制研究　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：在竞争日益激烈的市场环境下,企业所面临的风险呈现出多样化和复杂性,企业内部控制越来越受关注。采购业务是企业运营的关键环节,关系到企业成本和利润的高低、产品质量的优劣。加强采购业务内部控制,是增强企业竞争力、降低经营成本、提高企业效率的重要途径。研究基于《企业内部控制基本规范》、《企业内部控制配套指引》等内部控制文件及风险管理等理论知识,结合金叶众望公司实际情况,侧重研究采购业务内部控制。通过访谈、查阅公司制度、实地考察、穿行测试等方法了解金叶众望公司采购业务内部控制情况,查找其内部控制的盲点与风险防范漏洞,并设计出针对这些风险点的应对措施。将采购业务分解成职责分工、需求计划和采购计划、请购与审批、供应商管理、执行采购活动、物资验收、结算与付款、采购物资退货与换货、零星物资采购等一项职责分工与八项具体业务流程,从控制环境、风险评估、控制活动、信息与沟通、监督等内部控制活动揭示其风险点、内控关键点,并针对这些风险点梳理其业务流程,设计业务流程图。完善后的金叶众望公司采购业务内部控制体系更具合理性。涉及的风险点更完整,几乎覆盖了采购业务所有的风险点；增强了风险防范性,达到了事前预防、事中监督、事后检查的效果；更具适合性,针对公司每项具体的业务流程设计；可操作性更强,针对公司采购业务每项流程设计出业务流程图；增强了内部控制执行的经济性,根据不同的环节与各环节风险大小设计不同的内部控制制度及业务流程图。
[Abstract]:In the increasingly competitive market environment , the risks faced by enterprises are diversified and complicated , and the internal control of enterprises is more and more concerned . The procurement business is the key link of the operation of the enterprise , which is related to the high and low of the enterprise cost and profit and the quality of the products . The internal control of the purchasing business is an important way to enhance the competitiveness of the enterprise , reduce the operating cost and improve the efficiency of the enterprise . This paper focuses on the internal control of the purchasing business based on the internal control documents such as the internal control of the enterprise , the internal control documents and the risk management of the enterprise . In the light of the actual situation of the company , the paper focuses on the internal control of the purchasing business . Through the interview , consulting the company system , field investigation and passing test , we find out the blind spot and the risk prevention flaw of the internal control of the company and design the countermeasures against these risk points . The internal control activities such as the control environment , the risk assessment , the control activities , information and communication , supervision and other internal control activities reveal their risk points , internal control keys and comb their business processes and design business flow charts for these risk points . The improvement of the internal control system of the purchasing business of the Jinye House Company is more reasonable . The risk points involved are more complete and almost all the risk points of the procurement business are covered ; the risk prevention is enhanced ; the business process flow chart is designed for each specific business process of the company ; the operational flow chart is designed for each process of the company procurement business ; and the economy of the internal control execution is enhanced , and the internal control system and the service flow chart are designed according to different links and the risk size of each link .

【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】：F274;F426.72;F406.7

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