發(fā)布時間：2018-03-28 02:25

  本文選題：內(nèi)部控制　切入點(diǎn)：采購環(huán)節(jié)流程　出處：《遼寧大學(xué)》2014年碩士論文

【摘要】：在近些年的發(fā)展中，越來越多的國家和地區(qū)開始認(rèn)識到在企業(yè)持續(xù)發(fā)展中內(nèi)部控制的重要性，美國頒布的一些關(guān)于內(nèi)部控制機(jī)制的相關(guān)的法令以及措施，如《薩班斯—奧克斯利法案》和《企業(yè)風(fēng)險管理整合框架》等，這樣的做法表明，在內(nèi)部控制的認(rèn)識和研究方面，美國和其他的一些西方發(fā)達(dá)國家已經(jīng)達(dá)到了一個新的水平。在我國，對企業(yè)內(nèi)部控制的建設(shè)和實(shí)施也在抓緊進(jìn)行中。內(nèi)部控制作為企業(yè)開展管理工作的關(guān)鍵，對企業(yè)生存和發(fā)展、促進(jìn)企業(yè)成功，起著不容忽視的作用。現(xiàn)如今，縱觀我國各大中小企業(yè)，其開展管理工作的水平因?yàn)楦鞣N原因與發(fā)達(dá)國家的一些先進(jìn)的企業(yè)相比還處于較低的狀態(tài)，這就需要在我國企業(yè)內(nèi)部加大內(nèi)部控制制度的建立與健全的工作。一個企業(yè)如果使用并執(zhí)行了適合自己的內(nèi)部控制制度。，可以在很大程度上提升整個企業(yè)的生產(chǎn)經(jīng)營效率，降低各種生產(chǎn)資料的耗用成本，使得企業(yè)在完成自身生產(chǎn)經(jīng)營目標(biāo)的同時能夠得到持續(xù)穩(wěn)定的發(fā)展。采購環(huán)節(jié)是企業(yè)生產(chǎn)經(jīng)營的首要環(huán)節(jié)，，是生產(chǎn)的準(zhǔn)備階段，對企業(yè)經(jīng)營成本的高低、利潤的大小有很重要的影響，對采購環(huán)節(jié)的內(nèi)部控制加以重視，可以增強(qiáng)企業(yè)自身的競爭力，提高生產(chǎn)經(jīng)營的效率。本文以A公司的采購環(huán)節(jié)的內(nèi)部控制為例進(jìn)行研究、探討，分析了A公司采購環(huán)節(jié)的內(nèi)部控制中可能出現(xiàn)的風(fēng)險及問題，并針對這些問題提出一些建議。 論文總共分六部分。第一部分緒論，概述下本文的選題背景、國內(nèi)外研究文獻(xiàn)及研究方法與內(nèi)容；第一章概述了內(nèi)部控制的一些相關(guān)的理論；第二章開始著重分析A公司，在介紹了A公司的一些相關(guān)背景及其內(nèi)部控制的基本情況后，對采購環(huán)節(jié)的內(nèi)部控制中存在的問題進(jìn)行了分析；第三章分析了A公司采購環(huán)節(jié)的幾個重要內(nèi)容可能出現(xiàn)的風(fēng)險及問題，針對這些問題提出建議，之后歸納出完善后的采購環(huán)節(jié)的具體職能部門分工及需注意的關(guān)鍵點(diǎn)；第四章根據(jù)A公司的具體情況，提出A公司采購環(huán)節(jié)內(nèi)部控制得以實(shí)施的保障措施；第六部分為全文的總結(jié)。
[Abstract]:In recent years, more and more countries and regions have begun to realize the importance of internal control in the sustainable development of enterprises. Practices such as the Sarbanes-Oxley Act and the Integrated Framework for Enterprise risk Management demonstrate that, in terms of understanding and research on internal controls, The United States and some other western developed countries have reached a new level. In our country, the construction and implementation of internal control of enterprises are also in progress. Internal control is the key for enterprises to carry out management work. For the survival and development of enterprises, promoting the success of enterprises, play a role that can not be ignored. Nowadays, throughout the country's large, medium and small enterprises, The level of its management work is still low compared with some advanced enterprises in developed countries for various reasons. This requires the establishment and improvement of the internal control system in our country's enterprises. If an enterprise uses and implements a suitable internal control system, it can greatly improve the efficiency of the production and operation of the whole enterprise. Reducing the consumption cost of all kinds of means of production enables enterprises to achieve their own production and operation objectives while achieving sustained and stable development. Procurement is the primary link in the production and operation of enterprises, and it is the preparation stage of production. It has a very important influence on the operating cost and profit of the enterprise. To attach importance to the internal control of the purchasing link can enhance the competitiveness of the enterprise itself. To improve the efficiency of production and operation, this paper takes the internal control of purchasing link of company A as an example, discusses the risks and problems that may appear in the internal control of purchasing link of company A, and puts forward some suggestions for these problems. The thesis is divided into six parts altogether. The first part is introduction, which summarizes the background of this paper, domestic and foreign research literature, research methods and contents; the first chapter summarizes some related theories of internal control; the second chapter begins to focus on the analysis of company A, After introducing some related background of A company and the basic situation of internal control, the problems existing in the internal control of purchasing link are analyzed. The third chapter analyzes the possible risks and problems of several important parts of the purchasing link of Company A, and puts forward some suggestions for these problems, and then concludes the specific functional division of the procurement link and the key points to be paid attention to. In the fourth chapter, according to the specific situation of company A, the author puts forward the safeguard measures to implement the internal control in the purchasing link of company A. the sixth part is the summary of the whole paper.
【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】：F426.82;F274;F406.7

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本文編號：1674357