本文選題：內(nèi)部控制 + SAP系統(tǒng)��； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：采購作為企業(yè)經(jīng)營活動(dòng)的起點(diǎn)，發(fā)揮著非常重要的作用。眾所周知，采購成本能對企業(yè)利潤產(chǎn)生倍增效應(yīng)。經(jīng)營管理者面臨著如何有效提高采購效能、杜絕采購過程中賄賂等現(xiàn)象發(fā)生以及實(shí)現(xiàn)企業(yè)財(cái)務(wù)目標(biāo)等難題。在現(xiàn)代化的企業(yè)管理中，主要是通過內(nèi)部控制機(jī)制來提高企業(yè)的經(jīng)濟(jì)效益。2010年國家經(jīng)貿(mào)委的調(diào)查顯示，全國重點(diǎn)的百家企業(yè)中85%已經(jīng)實(shí)現(xiàn)了ERP系統(tǒng)的使用。在ERP環(huán)境下，內(nèi)部控制發(fā)生了重大變革。如何使內(nèi)部控制與ERP系統(tǒng)更好地相互協(xié)調(diào)，成為企業(yè)現(xiàn)代化發(fā)展面臨的重要課題。 在鋼鐵貿(mào)易行業(yè)中，大多數(shù)企業(yè)面臨著較大的采購風(fēng)險(xiǎn)，這些企業(yè)若想獲得一定的發(fā)展，，必須要提高其采購效能，強(qiáng)化風(fēng)險(xiǎn)管控能力。當(dāng)前理論界對采購流程內(nèi)部控制的討論主要集中在風(fēng)險(xiǎn)識別與相應(yīng)的控制措施以及采購流程內(nèi)部控制優(yōu)化設(shè)計(jì)這些方面。在鋼鐵貿(mào)易行業(yè)方面，采購流程內(nèi)部控制優(yōu)化也有少數(shù)研究者，但是如何在ERP環(huán)境下加強(qiáng)鋼鐵貿(mào)易企業(yè)采購內(nèi)部控制的相關(guān)研究卻屈指可數(shù)。 本文以具有典型代表的中南鋼貿(mào)公司作為研究主體，通過分析其在SAP系統(tǒng)MM模塊環(huán)境下采購業(yè)務(wù)流程內(nèi)部控制存在的問題及問題產(chǎn)生的原因，從內(nèi)部控制五要素角度提出優(yōu)化建議，并從采購環(huán)節(jié)的關(guān)鍵控制點(diǎn)和具體控制措施兩個(gè)方面對公司SAP環(huán)境下采購流程內(nèi)部控制進(jìn)行具體設(shè)計(jì)，實(shí)現(xiàn)企業(yè)信息化與內(nèi)部控制制約化的協(xié)調(diào)發(fā)展，最后對公司采購內(nèi)部控制優(yōu)化的預(yù)期成效進(jìn)行了分析和總結(jié)。本文研究主體屬于鋼鐵貿(mào)易行業(yè)，但對其它貿(mào)易行業(yè)同樣具有現(xiàn)實(shí)意義和參考價(jià)值。
[Abstract]:Procurement, as the starting point of business activities, plays a very important role. As we all know, the cost of purchasing can have a multiplier effect on the profits of an enterprise. Business managers are faced with the problems of how to effectively improve procurement efficiency, prevent bribery in the process of procurement and achieve the financial objectives of enterprises. In modern enterprise management, it is mainly through internal control mechanism to improve the economic benefits of enterprises. In 2010, the State Economic and Trade Commission survey shows that 85% of the national key 100 enterprises have realized the use of ERP system. In the ERP environment, the internal control has undergone major changes. How to make internal control and ERP system better coordinate each other becomes an important subject for the development of enterprise modernization. In the iron and steel trade industry, most enterprises are faced with greater procurement risks. If these enterprises want to obtain certain development, they must improve their purchasing efficiency and strengthen their risk control ability. At present, the discussion of internal control in procurement process is mainly focused on risk identification and corresponding control measures, as well as optimization design of internal control in procurement process. In the iron and steel trade industry, there are a few researchers on the internal control optimization of the procurement process, but there are only a few studies on how to strengthen the procurement internal control of the iron and steel trading enterprises under the ERP environment. This paper takes Zhongnan Steel and Trade Company, which is a typical representative, as the main body of research. By analyzing the problems existing in the internal control of purchasing business process in the MM module environment of SAP system and the reasons for the problems, From the point of view of the five elements of internal control, the paper puts forward the optimization suggestions, and designs the internal control of purchasing process in SAP environment from two aspects: the key control points and the specific control measures. Finally, the paper analyzes and summarizes the expected results of the optimization of internal control of corporate procurement. The main body of this paper belongs to the iron and steel trade industry, but it has practical significance and reference value to other trade industries.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.3

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