本文關(guān)鍵詞： 集中采購業(yè)務(wù) 內(nèi)部控制 成本管理　出處：《遼寧大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著國內(nèi)外經(jīng)濟形式的不斷發(fā)展,國外經(jīng)濟危機加重,國內(nèi)經(jīng)濟下滑,商業(yè)銀行如何在動蕩的經(jīng)濟環(huán)境中保持較高的經(jīng)濟利潤是所有商業(yè)銀行面臨的巨大考驗。面對種種考驗與挑戰(zhàn),有效拓寬收入渠道,加強資本結(jié)構(gòu)調(diào)整,合理控制運營成本是增強銀行核心競爭力,保持商業(yè)銀行可持續(xù)發(fā)展的重要手段。 集中采購作為企業(yè)成本控制管理中最常運用也是最有效的方法,是商業(yè)銀行經(jīng)營活動的重要組成部分。它可以最大化的利用規(guī)模效益,享受到較高的商業(yè)折扣,同時減少采購次數(shù),以降低采購成本。更為重要的是,集中采購可以從源頭上確保供應(yīng)商的資質(zhì),確保采購質(zhì)量,減少中間環(huán)節(jié)人力物力的浪費。它在為商業(yè)銀行提供優(yōu)質(zhì)、穩(wěn)定的產(chǎn)品的同時,合理有效地降低銀行運行成本,在成本控制中的突出表現(xiàn)被越來越多的商業(yè)銀行所重視。 GX商業(yè)銀行作為大型股份制銀行,在全國各省市均設(shè)有分支機構(gòu)。較高的網(wǎng)點覆蓋率與龐大的財務(wù)資源是GX商業(yè)銀行發(fā)展集中采購業(yè)務(wù)的基礎(chǔ)。GX商業(yè)銀行可以利用自身優(yōu)勢,挖掘集中采購業(yè)務(wù)的優(yōu)點,加強采購環(huán)節(jié)內(nèi)部控制管理,有效控制采購成本,大大提高銀行經(jīng)濟利益。GX商業(yè)銀行集中采購業(yè)務(wù)經(jīng)過多年的發(fā)展,已形成一套設(shè)計嚴謹規(guī)范、措施科學(xué)合理、操作切合實際的集中采購工作模式。集中采購已成為GX商業(yè)銀行財務(wù)資源配置、財務(wù)集中管理不可缺少的組成部分,在GX商業(yè)銀行經(jīng)營管理作用逐步凸顯。 本論文結(jié)合現(xiàn)代商業(yè)銀行經(jīng)營發(fā)展環(huán)境,和GX商業(yè)銀行特點,對GX商業(yè)銀行采購體系進行分析。旨在加強GX商業(yè)銀行采購環(huán)節(jié)內(nèi)部控制管理,降低采購成本,提高GX商業(yè)銀行資源利用率,促進企業(yè)經(jīng)濟利益的增加。本論文主要分為三個部分：第一部分是案例描述。通過對GX商業(yè)銀行集中采購管理體系、管理模式以及集中采購業(yè)務(wù)流程的介紹,了解GX商業(yè)銀行集中采購工作內(nèi)部控制管理現(xiàn)狀。第二部分是案例分析部分。結(jié)合相關(guān)理論,深入分析GX商業(yè)銀行集中采購業(yè)務(wù)內(nèi)部控制管理體系及其失控的原因。第三部分是建議與啟示。通過對案例的分析,提出進一步完善GX商業(yè)銀行集中采購業(yè)務(wù)內(nèi)部控制體系的建議。
[Abstract]:With the continuous development of economic forms at home and abroad, the foreign economic crisis has worsened, and the domestic economy has declined. How commercial banks maintain high economic profits in the turbulent economic environment is a great test for all commercial banks. In the face of all kinds of tests and challenges, they can effectively broaden their income channels and strengthen the adjustment of capital structure. Reasonable control of operating costs is an important means to enhance the core competitiveness of banks and maintain the sustainable development of commercial banks. As the most common and effective method in cost control management, centralized purchasing is an important part of commercial bank business activities. It can maximize the use of economies of scale and enjoy higher commercial discounts. More importantly, centralized procurement can ensure the quality of suppliers, ensure the quality of procurement, and reduce the waste of human and material resources in intermediate links. At the same time, the stable products reduce the operation cost of the bank reasonably and effectively, and more and more commercial banks pay more and more attention to the outstanding performance in the cost control. As a large joint-stock bank, GX Commercial Bank has branches in all provinces and cities throughout the country. Higher network coverage and huge financial resources are the basis for GX Commercial Bank to develop centralized purchasing business. GX Commercial Bank can take advantage of its own advantages. Excavating the advantages of centralized purchasing business, strengthening the internal control management of procurement link, effectively controlling purchasing cost, greatly improving the bank economic benefits. GX commercial bank centralized procurement business has formed a set of strict design standards after years of development. Centralized purchasing has become an indispensable part of GX commercial bank's financial resources allocation, and the function of GX commercial bank's operation and management is becoming more and more prominent. This paper analyzes the procurement system of GX commercial bank in combination with the development environment of modern commercial bank and the characteristics of GX commercial bank. The purpose of this paper is to strengthen the internal control and management of procurement link of GX commercial bank, and to reduce the purchasing cost. This paper is divided into three parts: the first part is case description. Introduction of management model and centralized purchasing business process, understanding of GX commercial bank centralized procurement internal control management status. The second part is the case analysis part. Combined with relevant theory, This paper deeply analyzes the internal control management system of GX commercial bank's centralized purchasing business and the reasons why it is out of control. The third part is the suggestion and inspiration. Put forward further improvement of GX commercial bank centralized procurement business internal control system.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.33

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本文編號：1514366