【摘要】：內(nèi)部控制在現(xiàn)代公司管理中受到越來越多的關(guān)注,與此同時(shí),很大程度上也促進(jìn)了經(jīng)濟(jì)的發(fā)展。《企業(yè)內(nèi)部控制基本規(guī)范》是由五部委于2008年5月共同啟動(dòng)的,首先,我國(guó)政府提倡所有上市公司實(shí)施內(nèi)部控制的基本規(guī)范。然而,由于其必要性越來越突出,使更多的企業(yè)加入到內(nèi)部控制體系建設(shè)和完善的隊(duì)伍中。但是,目前這項(xiàng)活動(dòng)開展得還不夠完善,實(shí)踐經(jīng)驗(yàn)不太豐富,公司在進(jìn)行內(nèi)部控制工作中會(huì)遇到一個(gè)現(xiàn)實(shí)的問題,就是如何有效地將內(nèi)部控制評(píng)價(jià)的思路和方法應(yīng)用到實(shí)踐中。從2004年開始,我國(guó)零售業(yè)對(duì)外國(guó)資本開放,自此實(shí)現(xiàn)快速發(fā)展,銷售總額逐年提升。然而因?yàn)楣芾硭狡毡椴桓叩榷喾N因素,導(dǎo)致我國(guó)零售業(yè)在快速發(fā)展的同時(shí)產(chǎn)生了諸多問題。目前,我國(guó)零售企業(yè)的內(nèi)部控制制度嚴(yán)重缺失,控制環(huán)境也較差,風(fēng)險(xiǎn)管理水平不高。其中,采購業(yè)務(wù)中存在的問題尤其明顯。本文運(yùn)用實(shí)地訪談和理論分析等方法,針對(duì)我國(guó)一個(gè)非常典型的零售業(yè)企業(yè)—DS公司的采購業(yè)務(wù)流程內(nèi)部控制進(jìn)行深入探究,主要針對(duì)各店鋪的超市采購環(huán)節(jié)進(jìn)行研究,分析其采購過程中內(nèi)部控制體系存在的問題及原因,最后提出優(yōu)化建議。本文主要目的是為完善DS公司采購業(yè)務(wù)內(nèi)部控制,建立規(guī)范有效的內(nèi)部控制管理體制,從而提高公司采購業(yè)務(wù)內(nèi)部控制水平。同時(shí),希望為廣大零售企業(yè)關(guān)于建立健全采購業(yè)務(wù)的內(nèi)部控制制度提供參考和啟示。本文共有五部分,第一部分緒論介紹了本文的研究背景及意義和文獻(xiàn)綜述,是文章的理論基礎(chǔ)。第二部分探討內(nèi)部控制基本理論,重點(diǎn)強(qiáng)調(diào)加強(qiáng)采購業(yè)務(wù)內(nèi)部控制的重要性及必要性。第三部分介紹了本文研究對(duì)象DS公司的基本情況和DS公司采購業(yè)務(wù)的內(nèi)部控制的現(xiàn)狀。第四部分深度分析了 DS公司采購業(yè)務(wù)內(nèi)部控制現(xiàn)狀。首先,以內(nèi)部控制五項(xiàng)要素作為探究現(xiàn)有內(nèi)部控制問題的理論依據(jù);隨后,詳細(xì)分析存在問題的原因。第五部分,是本文的重點(diǎn),針對(duì)DS公司采購業(yè)務(wù)內(nèi)部控制的問題,提出相應(yīng)的內(nèi)部控制改進(jìn)建議。重點(diǎn)是提高管理層內(nèi)部控制意識(shí)、增加DS公司采購業(yè)務(wù)的風(fēng)險(xiǎn)控制點(diǎn)、優(yōu)化DS公司采購合同管理、加強(qiáng)DS公司內(nèi)外部信息溝通、完善DS公司監(jiān)督活動(dòng)。
[Abstract]:Internal control has attracted more and more attention in modern corporate management. At the same time, it has also greatly promoted the development of the economy. The basic Standard of Internal Control of Enterprises was initiated jointly by five ministries and commissions in May 2008. First of all, Our government advocates all listed companies to implement the basic norms of internal control. However, because of its increasingly prominent necessity, more and more enterprises join in the internal control system construction and improvement of the team. However, at present, this activity is not perfect enough, the practical experience is not very rich, the company will encounter a realistic problem in the internal control work, that is, how to effectively apply the idea and method of internal control evaluation to practice. Since 2004, China's retail trade has been open to foreign capital. Since then, China's retail trade has achieved rapid development and total sales have been increased year by year. However, due to the management level is generally low and other factors, leading to the rapid development of China's retail industry at the same time there are many problems. At present, the internal control system of retail enterprises in China is seriously missing, the control environment is also poor, and the level of risk management is not high. Among them, the problems existing in the procurement business are particularly obvious. By using the methods of on-the-spot interview and theoretical analysis, this paper probes into the internal control of purchasing business process of DS Company, a very typical retail enterprise in China, mainly focusing on the supermarket purchasing link of each store. The problems and reasons of the internal control system in the procurement process are analyzed, and finally the optimization suggestions are put forward. The main purpose of this paper is to improve the internal control of the procurement business of DS Company and to establish a standardized and effective internal control management system, so as to improve the level of internal control of the procurement business of the company. At the same time, the author hopes to provide reference and enlightenment for retail enterprises to establish and perfect the internal control system of purchasing business. There are five parts in this paper. The first part introduces the research background, significance and literature review, which is the theoretical basis of this paper. The second part discusses the basic theory of internal control, emphasizing the importance and necessity of strengthening the internal control of procurement business. The third part introduces the basic situation of DS Company and the present situation of internal control of DS Company's procurement business. The fourth part of the in-depth analysis of DS procurement business internal control status. Firstly, the five elements of internal control are taken as the theoretical basis to explore the existing internal control problems; then, the causes of the problems are analyzed in detail. The fifth part is the focus of this paper, aiming at the internal control of DS Company procurement business, puts forward the corresponding internal control improvement suggestions. The emphasis is to improve the consciousness of internal control of management, increase the risk control point of procurement business of DS Company, optimize the procurement contract management of DS Company, strengthen the communication between internal and external information of DS Company, and perfect the supervision activities of DS Company.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F715.5;F721;F274

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