本文關鍵詞：金葉眾望公司采購業(yè)務內部控制研究　出處：《湖南大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 金葉眾望 采購業(yè)務 內部控制 風險點 業(yè)務流程圖

【摘要】：在競爭日益激烈的市場環(huán)境下,企業(yè)所面臨的風險呈現出多樣化和復雜性,企業(yè)內部控制越來越受關注。采購業(yè)務是企業(yè)運營的關鍵環(huán)節(jié),關系到企業(yè)成本和利潤的高低、產品質量的優(yōu)劣。加強采購業(yè)務內部控制,是增強企業(yè)競爭力、降低經營成本、提高企業(yè)效率的重要途徑。 研究基于《企業(yè)內部控制基本規(guī)范》、《企業(yè)內部控制配套指引》等內部控制文件及風險管理等理論知識,結合金葉眾望公司實際情況,側重研究采購業(yè)務內部控制。通過訪談、查閱公司制度、實地考察、穿行測試等方法了解金葉眾望公司采購業(yè)務內部控制情況,查找其內部控制的盲點與風險防范漏洞,并設計出針對這些風險點的應對措施。將采購業(yè)務分解成職責分工、需求計劃和采購計劃、請購與審批、供應商管理、執(zhí)行采購活動、物資驗收、結算與付款、采購物資退貨與換貨、零星物資采購等一項職責分工與八項具體業(yè)務流程,從控制環(huán)境、風險評估、控制活動、信息與溝通、監(jiān)督等內部控制活動揭示其風險點、內控關鍵點,并針對這些風險點梳理其業(yè)務流程,設計業(yè)務流程圖。 完善后的金葉眾望公司采購業(yè)務內部控制體系更具合理性。涉及的風險點更完整,幾乎覆蓋了采購業(yè)務所有的風險點；增強了風險防范性,達到了事前預防、事中監(jiān)督、事后檢查的效果；更具適合性,針對公司每項具體的業(yè)務流程設計；可操作性更強,針對公司采購業(yè)務每項流程設計出業(yè)務流程圖；增強了內部控制執(zhí)行的經濟性,根據不同的環(huán)節(jié)與各環(huán)節(jié)風險大小設計不同的內部控制制度及業(yè)務流程圖。
[Abstract]:In the increasingly competitive market environment , the risks faced by enterprises are diversified and complicated , and the internal control of enterprises is more and more concerned . The procurement business is the key link of the operation of the enterprise , which is related to the high and low of the enterprise cost and profit and the quality of the products . The internal control of the purchasing business is an important way to enhance the competitiveness of the enterprise , reduce the operating cost and improve the efficiency of the enterprise . This paper focuses on the internal control of the purchasing business based on the internal control documents such as the internal control of the enterprise , the internal control documents and the risk management of the enterprise . In the light of the actual situation of the company , the paper focuses on the internal control of the purchasing business . Through the interview , consulting the company system , field investigation and passing test , we find out the blind spot and the risk prevention flaw of the internal control of the company and design the countermeasures against these risk points . The internal control activities such as the control environment , the risk assessment , the control activities , information and communication , supervision and other internal control activities reveal their risk points , internal control keys and comb their business processes and design business flow charts for these risk points . The improvement of the internal control system of the purchasing business of the Jinye House Company is more reasonable . The risk points involved are more complete and almost all the risk points of the procurement business are covered ; the risk prevention is enhanced ; the business process flow chart is designed for each specific business process of the company ; the operational flow chart is designed for each process of the company procurement business ; and the economy of the internal control execution is enhanced , and the internal control system and the service flow chart are designed according to different links and the risk size of each link .

【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F274;F426.72;F406.7

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