X微型汽车制造企业采购业务内部控制研究

发布时间：2018-02-04 06:44

本文关键词： 内部控制采购业务汽车制造企业优化设计　出处：《重庆理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：采购业务是企业进行生产活动的首要环节，同时也是生产的准备阶段以及运营资金循环的开始阶段。采购业务直接涉及商品与现金的进出，关系到企业的生产和销售计划的实现，其运行复杂且环节多,若无法严格控制则会导致资金的支付或负债的增加，容易产生舞弊产生的可能性。对于汽车制造企业来说，采购业务是企业运营的关键环节，它关系到企业成本和利润的高低。加强其采购环节的内部控制，是降低经营成本、提高企业效率的重要手段，也是增强竞争力的重要途径。本文采用理论分析法、实地调查法和案例分析法，，以X微型汽车制造企业为例，研究了其采购业务内部控制情况及其改进问题。第一章为绪论、研究背景以及本文研究的目的、意义和思路；第二章阐述了采购业务相关的内部控制理论、采购管理理论以及供应链理论，；第三章介绍了X企业采购业务内部控制现况，并对其存在的问题进行原因分析；第四章探讨了如何优化X企业采购业务内部控制，分别从内部控制整体框架五要素的角度进行全方位的分析和阐述。本文针对X公司采购环节的内部控制现状和存在的问题，结合采购管理理论以及供应链理论，从制度设计、体系建设等方面优化了X企业采购业务内部控制制度，对同类型企业也具有一定的借鉴与参考价值。
[Abstract]:Procurement business is the primary link of enterprise production activities, but also the preparation stage of production and the beginning stage of operating capital cycle. Procurement business directly involves the entry and exit of goods and cash. Related to the implementation of production and sales plans of enterprises, its operation is complex and there are many links, if it cannot be strictly controlled, it will lead to the payment of funds or the increase of liabilities. It is easy to produce the possibility of fraud. For automobile manufacturing enterprises, procurement business is the key link of enterprise operation, it relates to the level of enterprise cost and profit, and strengthens the internal control of its procurement link. It is an important means to reduce operating cost and improve enterprise efficiency, and also an important way to enhance competitiveness. In this paper, theoretical analysis, field investigation and case analysis are used to study the internal control situation and its improvement in the procurement business of X mini automobile manufacturing enterprise. The first chapter is the introduction. The research background and the purpose, significance and thinking of this paper; The second chapter describes the internal control theory, procurement management theory and supply chain theory. The third chapter introduces the current situation of internal control of procurement business in X enterprise, and analyzes the causes of the existing problems. Chapter 4th discusses how to optimize the internal control of procurement business in X enterprise, and analyzes and expounds it from the angle of five elements of the whole frame of internal control. This paper aims at the current situation and existing problems of the internal control in the procurement link of X Company, combines the theory of purchasing management and the theory of supply chain, and designs the system from the point of view of the system. The system construction optimizes the internal control system of X enterprise procurement business, which has some reference value for the same type of enterprise.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F274;F406.72;F426.471

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