發(fā)布時(shí)間：2018-06-24 06:44

  本文選題：美克公司 + COSO�。� 參考：《新疆大學(xué)》2015年碩士論文

【摘要】：近年來(lái),伴隨著互聯(lián)網(wǎng)絡(luò)高速發(fā)展和科技的不斷更新,通過(guò)詐騙舞弊等手段導(dǎo)致企業(yè)虧損甚至破產(chǎn)的案例層出不窮,企業(yè)內(nèi)部控制建設(shè)遭受到嚴(yán)重沖擊。如何提升企業(yè)管理效率,保護(hù)利益相關(guān)者的各項(xiàng)權(quán)益,降低經(jīng)營(yíng)風(fēng)險(xiǎn),推動(dòng)企業(yè)健康有序的發(fā)展,成為國(guó)內(nèi)外理論界和實(shí)務(wù)界研究的重點(diǎn),內(nèi)部控制的重要性日漸凸顯出來(lái)。建立健全企業(yè)內(nèi)部控制,增強(qiáng)風(fēng)險(xiǎn)防控意識(shí),提升管理水平,是企業(yè)在發(fā)展過(guò)程中必須解決的首要問(wèn)題。采購(gòu)業(yè)務(wù)作為公司生產(chǎn)鏈的重要一環(huán),具有高風(fēng)險(xiǎn)性的特點(diǎn),采購(gòu)不適當(dāng)造成存貨積壓、物料質(zhì)量不合格、付款不恰當(dāng),以及員工舞弊、詐騙等行為都會(huì)導(dǎo)致公司蒙受損失,帶來(lái)經(jīng)營(yíng)風(fēng)險(xiǎn)。因此,企業(yè)管理控制,尤其是內(nèi)部控制的難點(diǎn)就深刻地體現(xiàn)在采購(gòu)這一環(huán)節(jié)�；诖�,本文首先總結(jié)相關(guān)的國(guó)內(nèi)外有關(guān)內(nèi)部控制的研究成果,同時(shí)對(duì)企業(yè)運(yùn)營(yíng)中采購(gòu)環(huán)節(jié)流程進(jìn)行論述;其次,本文先闡述了COSO報(bào)告的五大要素,再聯(lián)系結(jié)合我國(guó)發(fā)布的企業(yè)內(nèi)部控制配套指引,深入美克公司調(diào)研,對(duì)美克公司現(xiàn)有的采購(gòu)環(huán)節(jié)內(nèi)部控制現(xiàn)狀進(jìn)行了詳盡地分析,并提出存在的問(wèn)題,最后在COSO內(nèi)部控制整合框架體系的指引下,在完善公司內(nèi)部控制環(huán)境、更新采購(gòu)風(fēng)險(xiǎn)評(píng)估制度、改進(jìn)采購(gòu)成本控制活動(dòng)、改善監(jiān)控體系等方面提出具體的改進(jìn)措施,使美克公司的內(nèi)部控制體系更加完善,并具有實(shí)際可操作性。通過(guò)對(duì)美克公司采購(gòu)環(huán)節(jié)業(yè)務(wù)活動(dòng)進(jìn)行分析,促使提升采購(gòu)環(huán)節(jié)內(nèi)部控制有效性,增強(qiáng)企業(yè)應(yīng)對(duì)風(fēng)險(xiǎn)的能力,為美克公司其他部門完善內(nèi)部控制體系提供指導(dǎo)意義。
[Abstract]:In recent years, with the rapid development of the Internet and the continuous updating of science and technology, through fraud and other means leading to enterprise losses or even bankruptcy cases emerge in endlessly, the construction of internal control of enterprises suffered a serious impact. How to improve the efficiency of enterprise management, protect the rights and interests of stakeholders, reduce business risks, promote the healthy and orderly development of enterprises, become the focus of theoretical and practical research at home and abroad, the importance of internal control has become increasingly prominent. Establishing and perfecting the internal control of enterprises, strengthening the awareness of risk prevention and control, and improving the management level are the most important problems that must be solved in the process of enterprise development. As an important part of the company's production chain, purchasing business has the characteristics of high risk, improper purchasing causes overstock, unqualified material quality, improper payment, staff fraud, fraud and so on. Bring operational risks. Therefore, the difficulty of enterprise management control, especially internal control, is deeply reflected in procurement. Based on this, this paper first summarizes the relevant domestic and foreign research results on internal control, and at the same time, discusses the procurement process in the business operation; secondly, this paper first describes the five main elements of COSO report. In connection with the internal control supporting guidelines issued by our country, and through the investigation and investigation of Merck Company, this paper makes a detailed analysis of the current situation of the internal control in the procurement links of the Merck Company, and puts forward the existing problems. Finally, under the guidance of COSO internal control integration framework system, specific improvement measures are put forward in improving the company's internal control environment, updating procurement risk assessment system, improving procurement cost control activities, improving monitoring system, etc. Make the company's internal control system more perfect, and have practical operability. Through the analysis of the business activities of the procurement link of Merck Company, it can promote the effectiveness of the internal control of the procurement link, enhance the ability of the enterprise to deal with risks, and provide guidance significance for other departments of Merck Company to perfect the internal control system.
【學(xué)位授予單位】：新疆大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F406.7;F416.472

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本文編號(hào)：2060455