步步高超市采购与付款内部控制研究

发布时间：2018-01-22 11:20

本文关键词： 内部控制采购与付款零售业步步高超市　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：零售业作为一个高价值的行业，在从制造、分销、零售到顾客的供应链中，零售处于供应链的下游，是最接近顾客的地方。零售企业效益的提升要靠产品价值的实现，而顾客作为一种特殊的稀缺资源在实现商品价值方面的作用无可替代。可以说，谁掌握了终端顾客，谁就能控制产品的整个价值链。随着我国加入WTO之后，零售业日益开放，零售环节的高价值性使得其受到越来越多投资者的青睐，而超市作为零售行业的典型代表首当其冲。随着超市经营规模的扩大和经营利润增长的同时，其在采购与付款内部控制方面逐渐暴露出一些问题，采购计划的不合理和资金利用效率不高成为制约其发展的障碍。采购与付款环节作为超市经营的核心环节，对超市整体运营影响巨大。超市只有保证采购业务的正常有序进行，销售才不会脱节，业绩才会稳步上升；同样，只有保证付款业务的及时准确进行，超市的资金链才能稳步循环，更能提高资金的有效利用。所以加强对采购环节的内部控制能够为超市供应链的顺利进行提供保障，以及有效规避付款过程中可能遇到的风险。本文主要是在相关理论基础上，结合内部控制五要素，对步步高超市的采购与付款环节内部控制现状，，如内部控制组织机构不合理、采购计划缺乏科学性、采购人员绩效考评制度不完善、供应商管理控制制度不健全、采购和结算付款审批流程管控不到位等进行了分析。针对存在问题，结合公司的实际情况，提出了如下改进建议和对策：改善现有内部控制环境，完善内部控制组织结构，改进现有控制活动，健全供应商管理制度，建立良好内部控制沟通机制以及加强内部控制过程的监控和约束等。
[Abstract]:Retail as a high-value industry, retail in the supply chain from manufacturing, distribution, retail to customers, retail is downstream of the supply chain. Retail enterprises benefit promotion depends on the realization of product value, and customer as a special scarce resources in the realization of commodity value can not be replaced. With China's entry into WTO, the retail industry is becoming more and more open, and the high value of retail links makes it popular with more and more investors. The supermarket as a typical representative of the retail industry bear the brunt. With the expansion of the supermarket business scale and the growth of operating profits at the same time its procurement and payment internal control gradually exposed some problems. Unreasonable procurement plan and inefficient use of funds are the obstacles to its development. Purchase and payment, as the core link of supermarket management, have a great impact on the whole operation of supermarket. Only by ensuring the normal and orderly conduct of purchasing business, the sales will not be disjointed, and the performance will rise steadily. Similarly, only by ensuring the timely and accurate payment of business, the supermarket's capital chain can steadily cycle. Therefore, strengthening the internal control of the purchasing link can provide the guarantee for the supermarket supply chain to carry on smoothly, and effectively avoid the risks that may be encountered in the process of payment. This paper is mainly based on the relevant theory, combined with the five elements of internal control, the procurement and payment of the supermarket procurement and payment links of the status quo, such as internal control organization unreasonable, procurement plan lack of scientific. Procurement personnel performance appraisal system is not perfect, supplier management control system is not perfect, procurement and settlement payment approval process control is not in place, etc. In view of the existing problems, combined with the actual situation of the company. Put forward the following suggestions and countermeasures: improve the existing internal control environment, improve the internal control organizational structure, improve the existing control activities, improve the supplier management system. Establish good internal control communication mechanism and strengthen internal control process monitoring and restraint.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F724.2;F715.5

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