SX省移动公司采购业务内部控制体系改进研究

发布时间：2018-03-04 18:19

本文选题：采购业务　切入点：内部拉制　出处：《西安理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着内控理论的不断发展,国际和国内对内控体系的重视不断提高,中国移动也加强了内部控制管理体系,SX省移动公司在全国分公司中,属于业务排名靠前、采购业务多、每年净利润增长幅度较大的一个分公司。站在企业内部的角度,管理者必须制定出先进、完整及有效的内部控制体系来控制企业可能发生的各类风险。然而,内部控制由于自身的局限性加上在执行过程中的一些漏洞,使得内部控制效果不能很好的展现出来,需要企业及时对内部控制体系进行改进。概述了研究的主要内容和方法以及研究思路与框架,深入SX省移动公司对其目前采购业务的现状进行分析,运用访谈、调查问卷、执行测试等方法找出了其中存在的问题和漏洞,分别阐述了采购预算执行率监督不严、紧急请购制度缺口、采购订单跟踪制度不彻底、入库验收环节有漏洞、供应商选择及管理不善等问题,指出了内部监督环节的问题,探讨了这些问题将会给企业带来的风险和损失,剖析问题发生的频率,对其进行风险评估后按照改进目标和原则对SX省移动公司内控出现的问题进行了改进和完善。从控制环境出发,改进了采购部组织架构，按照职能对采购部进行具体细分。找出子流程业务关键风险点并以流程图的形式进行详细的梳理,包括完善采购预算管理制度、紧急采购环节的梳理、严格管理应付账款、对退货流程进行梳理等,改进了企业内部监督和内控评价体系。根据企业的目标建立了内部监督机制,并对内控进行评价,提出了内控实施的建议。
[Abstract]:With the continuous development of internal control theory, the international and domestic attention to the internal control system is increasing. China Mobile has also strengthened the internal control management system. A branch with a larger increase in net profit per year. From an internal perspective, managers must develop advanced, complete and effective internal control systems to control all types of risks that may occur in the enterprise. Internal control, due to its own limitations and some loopholes in the implementation process, makes the effect of internal control not well displayed. It is necessary for enterprises to improve the internal control system in time. This paper summarizes the main contents and methods of the research as well as the research ideas and frameworks, analyzes the current situation of the procurement business of SX Province Mobile Company, and makes use of interviews and questionnaires. The problems and loopholes are found out in the methods of execution test and so on. It is explained that the execution rate of procurement budget is not strict, the emergency requisition system is short, the tracking system of purchase order is not complete, and there are loopholes in the process of receiving and accepting the goods. This paper points out the problems of internal supervision, discusses the risks and losses that these problems will bring to the enterprise, and analyzes the frequency of the problems. After risk assessment, the problems in internal control of SX province mobile company were improved and perfected according to the improvement objectives and principles. From the view of control environment, the organizational structure of purchasing department was improved. Subdivide the purchasing department according to its functions, find out the key risk points of the sub-process business and comb them in detail in the form of flow chart, including perfecting the procurement budget management system, combing the emergency procurement links, strictly managing accounts payable, The internal supervision and internal control evaluation system are improved, and the internal supervision mechanism is established according to the objectives of the enterprise, and the internal control is evaluated, and some suggestions for the implementation of the internal control are put forward.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F626.115

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