本文選題：建筑企業(yè)　切入點：采購業(yè)務　出處：《遼寧大學》2014年碩士論文　論文類型：學位論文

【摘要】：我國進入21世紀以來，社會主義經(jīng)濟高速發(fā)展，企業(yè)運營規(guī)模不斷壯大，管理內(nèi)容愈發(fā)多層化、復雜化，這就需要企業(yè)采取一些內(nèi)控機制來進行規(guī)范化管理，來保證企業(yè)的經(jīng)濟效益、資產(chǎn)安全以及財務信息的可靠等等。而我國的內(nèi)部控制正處在起步探索的初級階段，還沒有形成成熟的內(nèi)部控制制度，在內(nèi)部控制理論以及內(nèi)部控制實施方面與歐美等發(fā)達國家相比還有很大差距。由于內(nèi)控水平的低下，嚴重抑制了我國企業(yè)的健康高速發(fā)展，因此，完善我國企業(yè)內(nèi)部控制制度，提高內(nèi)部控制成效勢在必行。 隨著國家新城鎮(zhèn)改造以及建設新農(nóng)村步伐的加劇，建筑施工企業(yè)得以高速發(fā)展，競爭不斷加劇，而企業(yè)要想在諸多嚴酷的挑戰(zhàn)和風險中求的生存，不斷發(fā)展和壯大，就必須要強化內(nèi)部控制在企業(yè)管理中的作用，得以實現(xiàn)企業(yè)的標準化管理以及企業(yè)的健康持續(xù)發(fā)展。在當前，國際上內(nèi)部控制理論界針對內(nèi)部控制的探討主要集中在內(nèi)部控制制度完善以及內(nèi)控風險的防范上，而建筑施工企業(yè)對于企業(yè)內(nèi)部控制主要集中在對項目管理的控制上，很少有類似采購業(yè)務內(nèi)部控制等與具體業(yè)務相關的內(nèi)部控制。 通過為期半年的建筑工程公司實習工作，本人對建筑施工企業(yè)內(nèi)部控制活動所面臨的環(huán)境問題和有效實施的困難有了較為深入的了解，深刻感受到內(nèi)部控制的重要性。本文通過對我國建筑施工行業(yè)內(nèi)部控制的探索，，深入剖析建筑施工企業(yè)運營現(xiàn)狀和內(nèi)部控制體系建設情況，對JQ建設集團公司在日常運營過程中出現(xiàn)的諸多內(nèi)部控制問題進行全面系統(tǒng)地描述。然后，在對國內(nèi)外建筑行業(yè)先進的內(nèi)部控制理論進行研究探討的基礎上，對JQ建設集團公司采購業(yè)務內(nèi)部控制存在的問題進行深入的剖析解讀。最后，為了健全JQ建設集團公司的采購業(yè)務內(nèi)部控制，將內(nèi)部控制制度與公司采購業(yè)務的實際情況相結合，提出了可行性的改進措施。希望經(jīng)過本文全面細致研究，能夠對JQ建設集團公司采購業(yè)務內(nèi)部控制乏力的現(xiàn)象進行有效的改善，而且如果其他建筑施工企業(yè)能夠學習參考本篇文章，對于促進企業(yè)內(nèi)部控制發(fā)展，改善企業(yè)的內(nèi)部控制效率效果也有一定的借鑒意義。
[Abstract]:Since 21th century, with the rapid development of socialist economy, the scale of enterprise operation is growing, and the content of management is becoming more and more stratified and complicated, which requires enterprises to adopt some internal control mechanisms to carry out standardized management. To ensure the economic benefits of enterprises, the safety of assets, the reliability of financial information, and so on. However, the internal control in our country is in the initial stage of initial exploration and has not yet formed a mature internal control system. Compared with the developed countries, such as Europe and America, there is still a big gap in the theory of internal control and the implementation of internal control. Because of the low level of internal control, the healthy and high speed development of Chinese enterprises is seriously restrained. Therefore, to perfect the internal control system of enterprises in our country, It is imperative to improve the effectiveness of internal control. With the reconstruction of new towns and the intensification of the pace of building new countryside, the construction enterprises can develop at high speed, and the competition is becoming more and more serious, and the enterprises want to survive in many severe challenges and risks, and continue to develop and expand. It is necessary to strengthen the role of internal control in the enterprise management, to realize the standardized management of the enterprise and the healthy and sustainable development of the enterprise. The international internal control theory mainly focuses on the perfection of the internal control system and the prevention of the internal control risks, while the construction enterprises mainly focus on the control of the project management for the internal control of the enterprises. There are few internal controls related to specific business such as internal control of procurement business. Through the practice work of the construction engineering company for six months, I have a deeper understanding of the environmental problems and the difficulties of effective implementation of the internal control activities of the construction enterprises. Through the exploration of the internal control in the construction industry of our country, this paper deeply analyzes the present operation situation of the construction enterprises and the construction of the internal control system. This paper gives a comprehensive and systematic description of many internal control problems in the daily operation of JQ Construction Group Company. Then, on the basis of the research and discussion of the advanced internal control theory of the construction industry at home and abroad, In order to improve the internal control of procurement business of JQ Construction Group Company, the problems existing in the internal control of procurement business of JQ Construction Group Company are analyzed and interpreted deeply. Finally, in order to improve the internal control of procurement business of JQ Construction Group Company, Combining the internal control system with the actual situation of the company's purchasing business, the paper puts forward the feasible improvement measures. Can effectively improve the phenomenon of weak internal control in the procurement business of JQ Construction Group Company, and if other construction enterprises can learn from this article, it will promote the development of internal control of enterprises. Improving the efficiency of internal control of enterprises also has certain reference significance.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F274;F406.7;F426.92

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