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

【摘要】：內(nèi)部控制在公司管理中越來(lái)越得到重視，同時(shí)也促進(jìn)了經(jīng)濟(jì)的發(fā)展。內(nèi)部控制制度引起我國(guó)國(guó)內(nèi)公司關(guān)注的時(shí)間比較晚。改革開(kāi)放以來(lái)，民營(yíng)企業(yè)的迅猛發(fā)展已經(jīng)取得舉世矚目的成績(jī)。早已經(jīng)成為國(guó)內(nèi)經(jīng)濟(jì)增長(zhǎng)的不可或缺的力量。但是民營(yíng)企業(yè)固有的一些缺點(diǎn)導(dǎo)致內(nèi)部控制薄弱。因此，民營(yíng)企業(yè)特別需要抓緊建立和嚴(yán)格執(zhí)行內(nèi)部控制制度。一般民營(yíng)企業(yè)都具有包括：所有制特點(diǎn)、組織結(jié)構(gòu)簡(jiǎn)單、與外企國(guó)企相比從業(yè)人員素質(zhì)不高和職責(zé)不明晰等特征。因此民營(yíng)企業(yè)需要建立具有實(shí)踐性，實(shí)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(duì)內(nèi)部控制基本理論進(jìn)行一系列的闡述，并對(duì)采購(gòu)內(nèi)部控制的概念、內(nèi)容或其他內(nèi)容。著重提出加強(qiáng)采購(gòu)內(nèi)部控制的重要性及必要性。第二部分首先對(duì)WL公司背景進(jìn)行介紹，對(duì)WL公司的采購(gòu)循環(huán)內(nèi)部控制實(shí)施情況進(jìn)行詳細(xì)闡述。第三部分從采購(gòu)流程、付款流程、采購(gòu)合同、供應(yīng)商管理等四方面，找出該公司采購(gòu)內(nèi)部控制的問(wèn)題。第四部分在第三部分的基礎(chǔ)上，進(jìn)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(gòu)循環(huán)內(nèi)部控制提出了幾點(diǎn)意見(jiàn)。其主要的觀點(diǎn)如下:首先WL公司的采購(gòu)業(yè)務(wù)不得由同一部門(mén)或個(gè)人掌控，應(yīng)當(dāng)將采購(gòu)業(yè)務(wù)的申請(qǐng)、批準(zhǔn)、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(mén)和崗位的職責(zé)和權(quán)限。其次公司應(yīng)當(dāng)建立科學(xué)的采購(gòu)預(yù)算制度，以實(shí)際需要和節(jié)約成本為原則，通過(guò)大量的市場(chǎng)調(diào)查后編制采購(gòu)預(yù)算。采購(gòu)申請(qǐng)的提出、授權(quán)審批和執(zhí)行等不相容職位應(yīng)嚴(yán)格分離。強(qiáng)化供應(yīng)商信息管理制度，以及采購(gòu)合同的管理制度。倉(cāng)儲(chǔ)部門(mén)主要應(yīng)設(shè)立一個(gè)生產(chǎn)物資計(jì)劃部，由該部門(mén)負(fù)責(zé)物料的計(jì)劃職能，并且負(fù)責(zé)倉(cāng)庫(kù)的管理工作。支付款項(xiàng)的授權(quán)審批級(jí)別需根據(jù)應(yīng)支付款項(xiàng)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(gè)環(huán)節(jié)組成的一個(gè)系統(tǒng)，以?xún)?nèi)部控制的目標(biāo)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(diǎn)放在加強(qiáng)控制環(huán)境建設(shè)、完善風(fēng)險(xiǎn)評(píng)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(qiáng)化內(nèi)部監(jiān)督機(jī)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(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F274;F406.7;F426.8

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