本文關(guān)鍵詞： 內(nèi)部控制 采購 民營企業(yè)　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：內(nèi)部控制在公司管理中越來越得到重視，同時也促進了經(jīng)濟的發(fā)展。內(nèi)部控制制度引起我國國內(nèi)公司關(guān)注的時間比較晚。改革開放以來，民營企業(yè)的迅猛發(fā)展已經(jīng)取得舉世矚目的成績。早已經(jīng)成為國內(nèi)經(jīng)濟增長的不可或缺的力量。但是民營企業(yè)固有的一些缺點導(dǎo)致內(nèi)部控制薄弱。因此，民營企業(yè)特別需要抓緊建立和嚴格執(zhí)行內(nèi)部控制制度。一般民營企業(yè)都具有包括：所有制特點、組織結(jié)構(gòu)簡單、與外企國企相比從業(yè)人員素質(zhì)不高和職責不明晰等特征。因此民營企業(yè)需要建立具有實踐性，實用性的內(nèi)部控制制度。 全文分為五大部分，第一部分奠定文章的理論基礎(chǔ)。首先對內(nèi)部控制基本理論進行一系列的闡述，并對采購內(nèi)部控制的概念、內(nèi)容或其他內(nèi)容。著重提出加強采購內(nèi)部控制的重要性及必要性。第二部分首先對WL公司背景進行介紹，對WL公司的采購循環(huán)內(nèi)部控制實施情況進行詳細闡述。第三部分從采購流程、付款流程、采購合同、供應(yīng)商管理等四方面，找出該公司采購內(nèi)部控制的問題。第四部分在第三部分的基礎(chǔ)上，進行原因分析。第五部分以第四部分分析為基礎(chǔ)，本章為WL公司采購循環(huán)內(nèi)部控制提出了幾點意見。其主要的觀點如下:首先WL公司的采購業(yè)務(wù)不得由同一部門或個人掌控，應(yīng)當將采購業(yè)務(wù)的申請、批準、執(zhí)行、審核、記錄等環(huán)節(jié)，按照不相容職能相分離的原則，分別明確相關(guān)部門和崗位的職責和權(quán)限。其次公司應(yīng)當建立科學(xué)的采購預(yù)算制度，以實際需要和節(jié)約成本為原則，通過大量的市場調(diào)查后編制采購預(yù)算。采購申請的提出、授權(quán)審批和執(zhí)行等不相容職位應(yīng)嚴格分離。強化供應(yīng)商信息管理制度，以及采購合同的管理制度。倉儲部門主要應(yīng)設(shè)立一個生產(chǎn)物資計劃部，由該部門負責物料的計劃職能，并且負責倉庫的管理工作。支付款項的授權(quán)審批級別需根據(jù)應(yīng)支付款項的大小決定。公司的內(nèi)部控制是不是孤立的環(huán)節(jié)，而是由各個環(huán)節(jié)組成的一個系統(tǒng)，以內(nèi)部控制的目標為中心執(zhí)行內(nèi)部控制。依據(jù)《公司內(nèi)部控制基本規(guī)范》中框架的要求，，把重點放在加強控制環(huán)境建設(shè)、完善風險評估體系、建立內(nèi)部控制措施、優(yōu)化信息溝通系統(tǒng)設(shè)置與強化內(nèi)部監(jiān)督機制等方面的控制。
[Abstract]:The internal control has been paid more and more attention to in the management of the company, and has also promoted the development of the economy. The internal control system has attracted the attention of the domestic companies for a relatively late time. Since the reform and opening up. The rapid development of private enterprises has made remarkable achievements. It has already become an indispensable force for domestic economic growth. However, some inherent shortcomings of private enterprises lead to weak internal control. Private enterprises especially need to establish and strictly implement the internal control system. Generally, private enterprises have the characteristics of ownership, simple organizational structure. Compared with foreign enterprises, the quality of employees is not high and their responsibilities are not clear, so private enterprises need to establish a practical and practical internal control system. This paper is divided into five parts. The first part establishes the theoretical basis of the article. Firstly, the basic theory of internal control is expounded, and the concept of procurement internal control is introduced. Content or other content. The importance and necessity of strengthening procurement internal control are emphasized. The second part introduces the background of WL company. The third part is from the procurement process, payment process, procurement contract, supplier management and other four aspects. Part 4th is based on the third part, and part 5th is based on the 4th part. The main points of view are as follows: firstly, the purchasing business of WL company should not be controlled by the same department or individual, and the application of procurement business should be approved. According to the principle of separation of incompatible functions, the duties and powers of relevant departments and posts should be defined separately. Secondly, the company should establish a scientific procurement budget system. Based on the principle of actual need and cost saving, purchasing budget, purchasing application, authorization approval and execution should be strictly separated after a large amount of market investigation, and the supplier information management system should be strengthened. The warehouse department shall establish a production and material planning department, which shall be responsible for the planning function of the material. And responsible for the management of the warehouse. Payment authorization approval level should be determined according to the size of the amount payable. The internal control of the company is not an isolated link, but a system composed of each link. According to the requirements of the frame in the basic Standard of Internal Control, the emphasis is on strengthening the construction of the control environment and perfecting the risk assessment system. Establish internal control measures, optimize information communication system setup and strengthen internal supervision mechanism.
【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】：2014
【分類號】：F274;F406.7;F426.8

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