ABC公司采购与付款内部控制改进研究
发布时间：2018-08-03 09:17
【摘要】：改革开放以来,农业快速发展,农产品加工品种及工艺有很大提高,农民生活水平逐步提高,特别是实施“三农”政策以来,农业、农村和农民进入进一步发展的阶段,农产品加工业对促进新农村的建设、农村经济结构的转型与发展、保证农民生活水平的提高、农业效益和效率的发展、增加农村人口就业等方面发挥了积极作用,农产品的加工已成为我国经济发展的重要组成部分。对于农产品加工行业来说,采购与付款环节是加工管理过程中比较薄弱的环节,在许多农产品加工公司,采购成本在公司总成本中占有很大比重。农产品采购与付款环节也是最容易出现差错和舞弊的环节之一,任何的小差错都可能使公司蒙受巨大的损失,所以应加强农产品加工业采购与付款环节内部控制。 通过对ABC公司的采购与付款流程进行分析研究,分析了ABC公司关于采购与付款业务的制度规定及采购与付款业务流程在实际运行中的情况,发现该公司采购与付款管理流程和制度存在内部环境建设不完善、风险评估体系未建立、内部控制活动缺乏有效性等问题。针对上述采购与付款制度运行存在的问题,通过定性与定量相结合的方法对ABC公司采购与付款内部控制流程进行了分析,对ABC公司的采购与付款内部控制的完善提出相关的建议。
[Abstract]:Since the reform and opening up, agriculture has developed rapidly, agricultural products processing varieties and techniques have been greatly improved, and farmers' living standards have been gradually improved. Especially since the implementation of the "three agriculture" policy, agriculture, rural areas and farmers have entered a stage of further development. The processing industry of agricultural products has played a positive role in promoting the construction of new rural areas, transforming and developing the rural economic structure, ensuring the improvement of farmers' living standards, the development of agricultural efficiency and efficiency, and increasing the employment of the rural population. The processing of agricultural products has become an important part of China's economic development. For the agricultural product processing industry, procurement and payment is a weak link in the process of processing management. In many agricultural product processing companies, procurement costs account for a large proportion of the total cost of the company. Purchase and payment of agricultural products is also one of the most prone to errors and fraud, any small mistakes may cause huge losses to the company, so we should strengthen the procurement and payment of agricultural products processing industry internal control. Through the analysis and study of the purchasing and payment process of ABC Company, this paper analyzes the rules and regulations of the purchasing and payment business of ABC Company and the actual operation of the purchasing and payment business process. It is found that the process and system of purchasing and payment management of the company are not perfect, the risk assessment system is not established, and the internal control activities are not effective. In view of the problems existing in the operation of the purchasing and payment system mentioned above, the internal control process of purchase and payment of ABC Company is analyzed by combining qualitative and quantitative methods. Make relevant suggestions on ABC purchasing and payment internal control.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F324;F274;F302.6
本文编号：2161291
[Abstract]:Since the reform and opening up, agriculture has developed rapidly, agricultural products processing varieties and techniques have been greatly improved, and farmers' living standards have been gradually improved. Especially since the implementation of the "three agriculture" policy, agriculture, rural areas and farmers have entered a stage of further development. The processing industry of agricultural products has played a positive role in promoting the construction of new rural areas, transforming and developing the rural economic structure, ensuring the improvement of farmers' living standards, the development of agricultural efficiency and efficiency, and increasing the employment of the rural population. The processing of agricultural products has become an important part of China's economic development. For the agricultural product processing industry, procurement and payment is a weak link in the process of processing management. In many agricultural product processing companies, procurement costs account for a large proportion of the total cost of the company. Purchase and payment of agricultural products is also one of the most prone to errors and fraud, any small mistakes may cause huge losses to the company, so we should strengthen the procurement and payment of agricultural products processing industry internal control. Through the analysis and study of the purchasing and payment process of ABC Company, this paper analyzes the rules and regulations of the purchasing and payment business of ABC Company and the actual operation of the purchasing and payment business process. It is found that the process and system of purchasing and payment management of the company are not perfect, the risk assessment system is not established, and the internal control activities are not effective. In view of the problems existing in the operation of the purchasing and payment system mentioned above, the internal control process of purchase and payment of ABC Company is analyzed by combining qualitative and quantitative methods. Make relevant suggestions on ABC purchasing and payment internal control.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F324;F274;F302.6
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