T饲料公司采购业务内部控制有效性及完善途径研究

发布时间：2018-06-05 14:45

本文选题：采购 + 内部控制　；参考：《南京信息工程大学》2017年硕士论文

【摘要】：近几年,饲料行业大公司吞并小公司的现象越来越多,很多小公司由于经营不善或受到大企业的吞并而消失匿迹。想在如此激烈的市场上占有一席之地,管理层不仅要搞好市场营销,还要治理好公司内部,因此,内部控制越来越受到管理层的重视。由于笔者曾在T饲料公司采购部实习过,对该公司采购业务有所了解,所以本文就以T饲料公司为例,分析该公司采购业务内部控制运行有效性。笔者希望通过对该领域的深入研究,不仅可以为T饲料公司采购业务内部控制存在的问题提供改善途径,还可以为其他公司在实施内部控制时提供一些参考。首先,本文对T公司采购业务基本情况进行了解之后,使用对比分析法,将T公司采购业务内部控制制度与企业内部控制应用指引进行对比,分析该制度设计是否规范。在对比分析中发现T公司的供应商选择制度和付款制度存在一些缺陷。然后,本文使用问卷调查法和穿行测试法,评价采购业务内部控制运行有效性。测试结果发现,T公司采购业务内部控制运行存在一些问题,比如管理层内部控制意识不强、员工专业水平不高、缺乏采购风险评估机制、采购业务环节内部控制活动不完善、公司信息沟通不顺畅,内部监督不到位等。最后,本文针对测试过程中发现的问题进行深入分析,根据公司实际情况以及内部控制相关知识,提出一些改善的建议。
[Abstract]:In recent years, the phenomenon of big companies annexing small companies in feed industry is more and more, and many small companies disappear because of poor management or annexation by large enterprises. In order to have a place in such a fierce market, the management should not only do well in marketing, but also manage the company well. Therefore, the internal control is paid more and more attention by the management. Since the author has been in practice in the purchasing department of T Feed Company and has some knowledge of the purchasing business of the company, this paper takes T Feed Company as an example to analyze the effectiveness of the internal control operation of the procurement business of T Feed Company. The author hopes that through the in-depth study in this field, it can not only provide a way to improve the internal control of the procurement business of T feed company, but also provide some references for other companies to implement the internal control. First of all, after understanding the basic situation of the procurement business of T Company, this paper compares the internal control system of the procurement business of T Company with the application guidance of the enterprise internal control by using the comparative analysis method, and analyzes whether the design of the system is standard or not. In the comparative analysis, it is found that there are some defects in supplier selection system and payment system of T Company. Then, this paper evaluates the effectiveness of internal control of purchasing business by questionnaire survey and traversing test. The test results show that there are some problems in the operation of internal control of procurement business, such as the weak consciousness of internal control of management, the lack of professional level of staff, the lack of procurement risk assessment mechanism, and the imperfect internal control activities in procurement business. The company information communication is not smooth, the internal supervision is not in place and so on. Finally, this paper makes a thorough analysis of the problems found in the testing process, and puts forward some suggestions for improvement according to the actual situation of the company and the related knowledge of internal control.
【学位授予单位】：南京信息工程大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F302.6;F324

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