本文關(guān)鍵詞：ZT集團公司采購業(yè)務(wù)內(nèi)部控制問題研究　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：近些年，建筑施工企業(yè)規(guī)模日益壯大，隨著中國2001年加入WTO，2008年北京奧運會的舉辦等許多帶有重大歷史意義事件的發(fā)生，施工企業(yè)正加快著其全球化的腳步，其建造的大批文化體育場所以及大型基礎(chǔ)設(shè)施、開發(fā)的房地產(chǎn)住宅項目以及承接的大量海外工程都說明了施工企業(yè)是我國經(jīng)濟建設(shè)的關(guān)鍵支柱之一。當(dāng)前建筑行業(yè)的競爭越來越激烈，施工企業(yè)采購環(huán)節(jié)面臨的各種問題也日益增多。許多建筑施工企業(yè)的工程項目正面臨著合同管理不規(guī)范、物資周轉(zhuǎn)不靈、工程質(zhì)量安全隱患等多重問題，如果不能迅速有效地防控這些危險因素，很有可能會給建筑施工企業(yè)造成不可避免的經(jīng)濟損失和法律責(zé)任。這些問題的產(chǎn)生無不體現(xiàn)著工作人員風(fēng)險管理意識缺乏，內(nèi)部控制失效等更深層次原因。因此，加強施工企業(yè)采購環(huán)節(jié)內(nèi)部控制迫在眉睫。 ZT集團公司是一家國有大型建筑企業(yè)，面對著激烈的市場競爭環(huán)境，在不斷搶占市場份額，追求利潤的同時，采購風(fēng)險也隨之產(chǎn)生。本文從ZT集團公司實際情況出發(fā)，運用內(nèi)部控制這一重要的風(fēng)險控制手段，加強ZT集團公司對采購業(yè)務(wù)的內(nèi)部控制，增強該企業(yè)在市場競爭中抵御風(fēng)險的能力。希望能夠?qū)Ω纳芞T集團公司采購業(yè)務(wù)內(nèi)部控制現(xiàn)狀提供幫助，并希望其他建筑施工企業(yè)能以此得到借鑒。 全文寫作共分四部分： 第一部分，緒論。主要闡述了本文的選題背景和意義，國內(nèi)外相關(guān)的文獻綜述，以及本文所采用的研究方法與主要內(nèi)容。 第二部分，案例描述。主要介紹了ZT集團公司的基本情況及其采購業(yè)務(wù)的概況，重點對其采購業(yè)務(wù)內(nèi)部控制存在的問題進行了描述。 第三部分，案例分析。首先對分析中運用到的內(nèi)部控制相關(guān)理論進行闡述，然后根據(jù)理論對ZT集團公司采購業(yè)務(wù)中存在的問題進行分析，找出問題存在的原因。 第四部分，建議與結(jié)論。針對ZT集團公司采購業(yè)務(wù)內(nèi)部控制中存在的問題提出改善的具體措施，，完善了公司采購業(yè)務(wù)內(nèi)部控制各個關(guān)鍵控制環(huán)節(jié)，并給出最后的結(jié)論。
[Abstract]:In recent years, the scale of construction enterprises is growing, with Chinese joined WTO in 2001, the 2008 Beijing Olympic Games will be held with many historic events, the construction enterprises are speeding up the pace of globalization, a large number of cultural construction of the stadium and large-scale infrastructure, the development of residential real estate projects and to undertake a large number of overseas the project that the construction enterprise is one of the key pillars of economic construction of our country. The competition in construction industry is becoming increasingly fierce, various kinds of problems of procurement of construction enterprises is also increasing. Many projects of construction enterprises are facing the contract management is not standardized, material flow, engineering quality and safety problems such as multiple problems if not, the rapid and effective prevention and control of these risk factors, is likely to cause economic loss inevitably to the building construction enterprise And the legal responsibility. These problems all reflect the lack of staff awareness of risk management, internal control failure of the deeper reasons. Therefore, strengthening the construction of enterprise procurement internal control is imminent.
The ZT group is a large state-owned construction enterprises, in the face of fierce market competition, to seize market share constantly, the pursuit of profit at the same time, the procurement risk is generated. Based on the actual situation of ZT group of companies, the use of internal control as an important means of risk control, to strengthen the internal control of procurement of ZT group company business, enhance the ability to resist risks of the enterprise in the market competition. We hope to be able to improve the ZT company procurement internal control status to help, and hope that other construction enterprises to get reference.
The full text is divided into four parts:
The first part, the introduction, mainly expounds the background and significance of the topic, the relevant literature review at home and abroad, and the research methods and main contents used in this paper.
The second part, case description, mainly introduces the basic situation of ZT group and its general situation of procurement business, and focuses on the description of its internal control problems.
The third part is case analysis. First, the related theories of internal control applied in the analysis are elaborated, and then, based on the theory, the existing problems in ZT group's procurement business are analyzed, and the reasons for the problems are found out.
The fourth part, recommendations and conclusions. Aiming at the problems existing in the internal control of ZT group's procurement business, it puts forward specific measures for improvement, and improves every key control link of the company's internal control of procurement business, and gives the final conclusion.

【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】：F426.92;F274;F406.7

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本文編號：1367558