基于COSO内部控制整合框架体系的美克公司采购制度研究

发布时间：2018-06-24 06:44

本文选题：美克公司 + COSO　；参考：《新疆大学》2015年硕士论文

【摘要】：近年来,伴随着互联网络高速发展和科技的不断更新,通过诈骗舞弊等手段导致企业亏损甚至破产的案例层出不穷,企业内部控制建设遭受到严重冲击。如何提升企业管理效率,保护利益相关者的各项权益,降低经营风险,推动企业健康有序的发展,成为国内外理论界和实务界研究的重点,内部控制的重要性日渐凸显出来。建立健全企业内部控制,增强风险防控意识,提升管理水平,是企业在发展过程中必须解决的首要问题。采购业务作为公司生产链的重要一环,具有高风险性的特点,采购不适当造成存货积压、物料质量不合格、付款不恰当,以及员工舞弊、诈骗等行为都会导致公司蒙受损失,带来经营风险。因此,企业管理控制,尤其是内部控制的难点就深刻地体现在采购这一环节。基于此,本文首先总结相关的国内外有关内部控制的研究成果,同时对企业运营中采购环节流程进行论述;其次,本文先阐述了COSO报告的五大要素,再联系结合我国发布的企业内部控制配套指引,深入美克公司调研,对美克公司现有的采购环节内部控制现状进行了详尽地分析,并提出存在的问题,最后在COSO内部控制整合框架体系的指引下,在完善公司内部控制环境、更新采购风险评估制度、改进采购成本控制活动、改善监控体系等方面提出具体的改进措施,使美克公司的内部控制体系更加完善,并具有实际可操作性。通过对美克公司采购环节业务活动进行分析,促使提升采购环节内部控制有效性,增强企业应对风险的能力,为美克公司其他部门完善内部控制体系提供指导意义。
[Abstract]:In recent years, with the rapid development of the Internet and the continuous updating of science and technology, through fraud and other means leading to enterprise losses or even bankruptcy cases emerge in endlessly, the construction of internal control of enterprises suffered a serious impact. How to improve the efficiency of enterprise management, protect the rights and interests of stakeholders, reduce business risks, promote the healthy and orderly development of enterprises, become the focus of theoretical and practical research at home and abroad, the importance of internal control has become increasingly prominent. Establishing and perfecting the internal control of enterprises, strengthening the awareness of risk prevention and control, and improving the management level are the most important problems that must be solved in the process of enterprise development. As an important part of the company's production chain, purchasing business has the characteristics of high risk, improper purchasing causes overstock, unqualified material quality, improper payment, staff fraud, fraud and so on. Bring operational risks. Therefore, the difficulty of enterprise management control, especially internal control, is deeply reflected in procurement. Based on this, this paper first summarizes the relevant domestic and foreign research results on internal control, and at the same time, discusses the procurement process in the business operation; secondly, this paper first describes the five main elements of COSO report. In connection with the internal control supporting guidelines issued by our country, and through the investigation and investigation of Merck Company, this paper makes a detailed analysis of the current situation of the internal control in the procurement links of the Merck Company, and puts forward the existing problems. Finally, under the guidance of COSO internal control integration framework system, specific improvement measures are put forward in improving the company's internal control environment, updating procurement risk assessment system, improving procurement cost control activities, improving monitoring system, etc. Make the company's internal control system more perfect, and have practical operability. Through the analysis of the business activities of the procurement link of Merck Company, it can promote the effectiveness of the internal control of the procurement link, enhance the ability of the enterprise to deal with risks, and provide guidance significance for other departments of Merck Company to perfect the internal control system.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F416.472

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