零售企业采购业务内部控制研究

发布时间：2018-02-09 02:46

本文关键词： 零售业企业采购业务内部控制　出处：《云南大学》2016年硕士论文　论文类型：学位论文

【摘要】：在我国扩大内需政策、消费升级以及人们生活水平的提高的共同作用下,零售企业发展迅速,外资零售业企业如沃尔玛、家乐福以悠久的发展历程、丰富的经营经验,对我国本土零售业企业形成巨大的挑战。我国本土零售企业在二三线城市发展迅速,但起步晚,无论在业务管理、人员管理、制度建设等方面与外资零售业企业有段差距,特别是在内部控制制度建设方面。零售企业采购业务的开展顺利与否关系到零售企业的能否正常经营、经营业绩是否良好。零售企业要保证商品质量优良、资金有效利用、风险有效管理等,都离不开健全的采购业务内部控制制度。超市作为零售企业代表,也应加强采购业务内部控制的建设。本文通过相关研究文献的梳理,借鉴前人的研究成果,在内部控制的相关理论与方法的基础之上,结合内部控制的发展情况,在广泛、深入调研,充分收集第一手资料的基础上,以QZY超市为例,主要采用案例研究法,对超市采购业务的内部控制展开研究梳理,总结了超市采购业务内部控制的经验,揭示并分析了该超市的问题所在。然后针对其问题提出了相应的对策建议：完善内部控制环境,加强风险管理防范措施,健全供应商管理制度,健全预算制度,健全内部控制信息沟通等。
[Abstract]:Under the joint action of the policy of expanding domestic demand, the upgrading of consumption and the improvement of people's living standard, retail enterprises have developed rapidly. Foreign retail enterprises such as Walmart and Carrefour have a long history of development and rich management experience. It is a great challenge to the local retail enterprises in our country. The local retail enterprises in our country have developed rapidly in the second and third tier cities, but they started late. There is a gap between them in terms of business management, personnel management, system construction and so on. Especially in the construction of internal control system. Whether the procurement business of retail enterprises is carried out smoothly or not is related to whether the retail enterprises can operate normally, whether their business performance is good or not, and whether the retail enterprises should ensure the good quality of commodities and the effective use of funds. Effective risk management can not do without a sound procurement business internal control system. Supermarket, as a representative of retail enterprises, should also strengthen the construction of procurement business internal control. On the basis of the relevant theories and methods of internal control, combined with the development of internal control, on the basis of extensive, in-depth investigation and full collection of first-hand information, taking the QZY supermarket as an example, the case study method is mainly used. The research on the internal control of supermarket purchasing business is carried out, and the experience of the internal control of supermarket purchasing business is summarized. This paper reveals and analyzes the problems of the supermarket, and then puts forward the corresponding countermeasures and suggestions: perfecting the internal control environment, strengthening the risk management and prevention measures, perfecting the supplier management system, and perfecting the budget system. Improve internal control information communication.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F724.2;F715.5;F274

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