本文選題：家具企業(yè)　切入點(diǎn)：采購業(yè)務(wù)　出處：《河南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：伴隨著社會(huì)經(jīng)濟(jì)不斷向前發(fā)展，企業(yè)內(nèi)部控制失敗案例層出不窮和我國企業(yè)內(nèi)部控制規(guī)范體系出臺(tái)，人們越來越認(rèn)識(shí)到建立健全內(nèi)部控制對(duì)增強(qiáng)企業(yè)風(fēng)險(xiǎn)防范意識(shí)和提高企業(yè)經(jīng)營管理水平的重要性。雖然家具行業(yè)一直以來發(fā)展比較迅速，但是隨著行業(yè)的不斷成熟和國家房地產(chǎn)政策、森林資源保護(hù)政策的出臺(tái)，行業(yè)競爭越來越激烈。家具企業(yè)如何控制風(fēng)險(xiǎn)、降低成本成為企業(yè)成敗的關(guān)鍵。而家具企業(yè)采購業(yè)務(wù)受國家政策、原材料供應(yīng)緊缺、采購管理水平不高以及家具需求個(gè)性化、多樣化的影響，采購成本支出一直以來居高不下，迫切需要引進(jìn)新的管理手段和信息技術(shù)，規(guī)范家具企業(yè)采購業(yè)務(wù)，控制企業(yè)采購風(fēng)險(xiǎn)，提高企業(yè)的采購管理水平，降低企業(yè)的采購成本，增強(qiáng)企業(yè)的核心競爭力。正是在此背景下，本文展開了KR家具公司采購業(yè)務(wù)的內(nèi)部控制研究。 首先，闡述了本文的研究背景及意義和國內(nèi)外研究現(xiàn)狀，明確了本文的研究目的、研究思路和方法；其次，概括了本文研究所需要的相關(guān)理論，包括采購的相關(guān)理論和企業(yè)內(nèi)部控制規(guī)范；再次，概括了家具企業(yè)的行業(yè)特征，通過闡述家具行業(yè)的行業(yè)類型、產(chǎn)業(yè)規(guī)模、銷售模式、生產(chǎn)模式和采購情況等內(nèi)容，將家具企業(yè)與其他企業(yè)區(qū)別開來；然后，介紹了KR家具公司的基本情況，分析研究了其采購業(yè)務(wù)內(nèi)部控制中存在的主要問題，，即專業(yè)技術(shù)人才缺乏、未建立完善的采購風(fēng)險(xiǎn)評(píng)估機(jī)制、采購計(jì)劃制定困難、缺乏有效的供應(yīng)商管理、信息化水平低和未建立專門的內(nèi)部監(jiān)督機(jī)構(gòu)，并將其歸納到內(nèi)部控制五要素中，分析其產(chǎn)生的企業(yè)外部原因和企業(yè)內(nèi)部原因；最后，針對(duì)KR家具公司采購業(yè)務(wù)內(nèi)部控制中存在的主要問題，從內(nèi)部控制五要素入手，開展KR家具公司采購業(yè)務(wù)內(nèi)部控制的優(yōu)化研究，重點(diǎn)是優(yōu)化內(nèi)部環(huán)境、完善采購業(yè)務(wù)的風(fēng)險(xiǎn)評(píng)估機(jī)制和加強(qiáng)采購流程的控制活動(dòng)，并在優(yōu)化過程中應(yīng)用了供應(yīng)鏈管理的相關(guān)理論和信息技術(shù)，用以提高企業(yè)供應(yīng)商的管理水平和保證企業(yè)內(nèi)外信息傳遞的及時(shí)性、準(zhǔn)確性、完整性。 本文希望通過針對(duì)KR家具公司采購業(yè)務(wù)的內(nèi)部控制研究，引起大家對(duì)家具企業(yè)采購業(yè)務(wù)的重視，尤其是內(nèi)部控制在家具企業(yè)采購業(yè)務(wù)中的應(yīng)用。同時(shí)，希望通過本文的研究，為家具企業(yè)構(gòu)建與優(yōu)化采購業(yè)務(wù)內(nèi)部控制提供指導(dǎo)和建議，進(jìn)而提高家具企業(yè)的經(jīng)營管理水平。
[Abstract]:With the continuous development of social economy, the failure cases of internal control of enterprises emerge in endlessly and the standard system of internal control of enterprises in our country comes out. There is a growing recognition of the importance of establishing and improving internal controls to enhance the awareness of risk prevention and the level of business management in enterprises, although the furniture industry has been growing rapidly, However, with the continuous maturity of the industry and the national real estate policy and the introduction of the forest resources protection policy, the competition in the industry is becoming more and more intense. Reducing the cost is the key to the success or failure of the enterprise. However, the purchasing cost of furniture enterprise is always high because of the national policy, the shortage of raw material supply, the low level of purchasing management and the individuation and diversification of furniture demand. It is urgent to introduce new management means and information technology, standardize the procurement business of furniture enterprises, control the purchasing risks of enterprises, improve the purchasing management level of enterprises, and reduce the purchasing costs of enterprises. It is under this background that this paper studies the internal control of purchasing business of KR Furniture Company. First of all, the research background and significance of this paper and the status quo of research at home and abroad are described, and the purpose, research ideas and methods of this paper are clarified. Secondly, the relevant theories needed in this paper are summarized. Including the relevant procurement theory and enterprise internal control norms; thirdly, summarized the industry characteristics of furniture enterprises, through the description of the furniture industry types, industrial scale, sales model, production model and procurement situation, etc. Then, the paper introduces the basic situation of KR Furniture Company, analyzes and studies the main problems existing in the internal control of its purchasing business, that is, the lack of professional and technical personnel. There is no perfect procurement risk assessment mechanism, procurement plan formulation is difficult, lack of effective supplier management, low level of information and no special internal oversight body, and it can be summarized into the five elements of internal control. Finally, aiming at the main problems existing in the internal control of the procurement business of KR Furniture Company, the paper starts with the five elements of internal control. To carry out the research on the optimization of the internal control of the procurement business of KR Furniture Company, focusing on optimizing the internal environment, perfecting the risk assessment mechanism of the procurement business and strengthening the control activities of the procurement process. In order to improve the management level of suppliers and ensure the timeliness, accuracy and integrity of information transmission inside and outside the enterprise, the relevant theory and information technology of supply chain management are applied in the optimization process. This paper hopes that through the research on the internal control of the procurement business of KR Furniture Company, we will pay more attention to the procurement business of furniture enterprises, especially the application of internal control in the procurement business of furniture enterprises. At the same time, we hope that through the research of this paper, It provides guidance and advice for furniture enterprises to construct and optimize the internal control of purchasing business, and then improves the management level of furniture enterprises.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.88;F274;F406.7

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