本文選題：采購業(yè)務(wù) + 采購業(yè)務(wù)風險��； 參考：《遼寧大學》2017年碩士論文

【摘要】：21世紀初期,中國經(jīng)濟快速發(fā)展,對能源的需求不斷加大,導(dǎo)致我國的煤炭價格快速增加,煤炭工業(yè)得到了前所未有的發(fā)展機遇。2012年下半年,國內(nèi)市場煤炭供應(yīng)遠遠大于需求,致使煤炭價格斷崖式下降,煤炭工業(yè)企業(yè)利潤大幅降低,煤炭工業(yè)的調(diào)整勢在必行。到2015年之后,隨著國家對環(huán)保要求的進一步提高,國家對煤炭行業(yè)去產(chǎn)能政策的實施,煤炭價格持續(xù)下降,煤炭行業(yè)持續(xù)低迷,煤炭工業(yè)企業(yè)面對的經(jīng)營困境更加艱難。面對這樣的外部環(huán)境,煤炭工業(yè)企業(yè)需要調(diào)整經(jīng)營結(jié)構(gòu),增強生產(chǎn)能力,提升生產(chǎn)效率,改變原有的管理思路。ZM公司是一家傳統(tǒng)大型煤炭工業(yè)企業(yè),隨著煤炭行業(yè)的改革與整合,ZM公司的內(nèi)部控制建設(shè)經(jīng)歷了初步設(shè)計,適應(yīng)性調(diào)整,優(yōu)化完善,持續(xù)改進的過程。在企業(yè)的生產(chǎn)經(jīng)營過程中,采購業(yè)務(wù)是企業(yè)生產(chǎn)的開始,更是企業(yè)經(jīng)營活動的開端。由于采購業(yè)務(wù)本身的特點,采購業(yè)務(wù)的高風險性主要體現(xiàn)在:企業(yè)的采購業(yè)務(wù)未設(shè)置恰當?shù)氖跈?quán)審批導(dǎo)致了企業(yè)采購業(yè)務(wù)浪費;企業(yè)采購原材料驗收不規(guī)范導(dǎo)致材料質(zhì)量缺陷;采購過程中因個人失誤、舞弊或欺騙導(dǎo)致企業(yè)資產(chǎn)流失等等。本文對ZM公司現(xiàn)行的采購業(yè)務(wù)進行剖析,發(fā)現(xiàn)ZM公司采購業(yè)務(wù)現(xiàn)有的問題,并對存在的問題進行深入分析,找出存在問題的原因;依據(jù)國內(nèi)外已經(jīng)發(fā)展成熟的內(nèi)部控制及相關(guān)理論、各行業(yè)已取得的成功經(jīng)驗,針對ZM公司實際情況提出具體的改進措施,進一步完善ZM公司現(xiàn)有的內(nèi)部控制動態(tài)調(diào)整體系。本文主要由四個部分構(gòu)成:第一,緒論。主要對選題背景、選題目的、選題意義及本文的研究方法進行詳細論述。第二,案例描述。首先對ZM公司背景及其采購業(yè)務(wù)內(nèi)部控制實施情況進行詳細闡述。通過三個案例描述分析了 ZM公司采購業(yè)務(wù)內(nèi)部控制的現(xiàn)狀,通過內(nèi)部控制的理論知識發(fā)現(xiàn)企業(yè)采購業(yè)務(wù)內(nèi)部控制存在的問題。第三,案例分析。首先論述內(nèi)部控制基本理論概述,分析供應(yīng)鏈理論及風險管理理論進行介紹。其次,依據(jù)內(nèi)部控制理論在第二部分的基礎(chǔ)上,進行原因分析。第四,建議與結(jié)論。根據(jù)ZM公司采購業(yè)務(wù)存在問題的原因,結(jié)合公司采購業(yè)務(wù)內(nèi)部控制現(xiàn)狀提出改進措施,完善了 ZM公司采購業(yè)務(wù)內(nèi)部控制,最后得出本文的結(jié)論。針對ZM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),并得出最后的結(jié)論。
[Abstract]:In the early 21st century, with the rapid development of Chinese economy and the increasing demand for energy, the coal price in our country has increased rapidly, and the coal industry has got an unprecedented development opportunity. In the second half of 2012, the coal supply in the domestic market is far greater than the demand. As a result of coal prices precipitous decline, coal industry profits, coal industry is imperative to adjust. After 2015, with the further improvement of national environmental protection requirements, the implementation of the national policy on the coal industry to reduce production capacity, coal prices continue to fall, the coal industry continues to be depressed, coal industry enterprises face more difficult management difficulties. In the face of such an external environment, coal industry enterprises need to adjust their operation structure, enhance their production capacity, improve their production efficiency, and change their original management thinking. ZM is a traditional large-scale coal industry enterprise. With the reform and integration of the coal industry, the internal control construction of ZM Company has experienced the process of preliminary design, adaptability adjustment, optimization and perfection, and continuous improvement. In the process of production and operation, purchasing business is the beginning of enterprise production and business activity. Because of the characteristics of the procurement business, the high risk of the procurement business is mainly reflected in: the enterprise procurement business does not set the appropriate authorization to approve the enterprise procurement business waste, the enterprise procurement raw materials acceptance of non-standard lead to material quality defects; Purchase process due to personal error, fraud or fraud resulting in loss of assets and so on. This paper analyzes the current purchasing business of ZM Company, finds out the existing problems in the procurement business of ZM Company, and analyzes the existing problems in depth to find out the reasons for the problems. According to the mature internal control and related theories at home and abroad, and the successful experience of various industries, this paper puts forward concrete improvement measures to the actual situation of ZM Company, and further consummates the existing internal control dynamic adjustment system of ZM Company. This paper is mainly composed of four parts: first, introduction. The background, purpose, significance and research methods of this paper are discussed in detail. Second, case description. First of all, the background of ZM Company and the implementation of internal control of procurement business are described in detail. This paper analyzes the current situation of internal control of procurement business in ZM Company through three case descriptions, and finds out the problems existing in internal control of procurement business through the theoretical knowledge of internal control. Third, case study. Firstly, the basic theory of internal control is summarized, and supply chain theory and risk management theory are analyzed. Secondly, according to the theory of internal control on the basis of the second part, cause analysis. Fourth, recommendations and conclusions. According to the reasons of the problems existing in the procurement business of ZM Company, combined with the present situation of the internal control of the company's procurement business, the improvement measures are put forward, and the internal control of the procurement business of ZM Company is improved. Finally, the conclusion of this paper is drawn. Aiming at the problems existing in the internal control of the purchasing business of ZM Company, this paper puts forward some concrete measures to improve the internal control of the procurement business of the company, improves the key control links of the internal control of the company's purchasing business, and draws the final conclusion.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.21;F406.7;F274

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