本文選題：建筑企業(yè)　切入點(diǎn)：采購(gòu)業(yè)務(wù)　出處：《遼寧大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：我國(guó)進(jìn)入21世紀(jì)以來(lái)，社會(huì)主義經(jīng)濟(jì)高速發(fā)展，企業(yè)運(yùn)營(yíng)規(guī)模不斷壯大，管理內(nèi)容愈發(fā)多層化、復(fù)雜化，這就需要企業(yè)采取一些內(nèi)控機(jī)制來(lái)進(jìn)行規(guī)范化管理，來(lái)保證企業(yè)的經(jīng)濟(jì)效益、資產(chǎn)安全以及財(cái)務(wù)信息的可靠等等。而我國(guó)的內(nèi)部控制正處在起步探索的初級(jí)階段，還沒(méi)有形成成熟的內(nèi)部控制制度，在內(nèi)部控制理論以及內(nèi)部控制實(shí)施方面與歐美等發(fā)達(dá)國(guó)家相比還有很大差距。由于內(nèi)控水平的低下，嚴(yán)重抑制了我國(guó)企業(yè)的健康高速發(fā)展，因此，完善我國(guó)企業(yè)內(nèi)部控制制度，提高內(nèi)部控制成效勢(shì)在必行。 隨著國(guó)家新城鎮(zhèn)改造以及建設(shè)新農(nóng)村步伐的加劇，建筑施工企業(yè)得以高速發(fā)展，競(jìng)爭(zhēng)不斷加劇，而企業(yè)要想在諸多嚴(yán)酷的挑戰(zhàn)和風(fēng)險(xiǎn)中求的生存，不斷發(fā)展和壯大，就必須要強(qiáng)化內(nèi)部控制在企業(yè)管理中的作用，得以實(shí)現(xiàn)企業(yè)的標(biāo)準(zhǔn)化管理以及企業(yè)的健康持續(xù)發(fā)展。在當(dāng)前，國(guó)際上內(nèi)部控制理論界針對(duì)內(nèi)部控制的探討主要集中在內(nèi)部控制制度完善以及內(nèi)控風(fēng)險(xiǎn)的防范上，而建筑施工企業(yè)對(duì)于企業(yè)內(nèi)部控制主要集中在對(duì)項(xiàng)目管理的控制上，很少有類(lèi)似采購(gòu)業(yè)務(wù)內(nèi)部控制等與具體業(yè)務(wù)相關(guān)的內(nèi)部控制。 通過(guò)為期半年的建筑工程公司實(shí)習(xí)工作，本人對(duì)建筑施工企業(yè)內(nèi)部控制活動(dòng)所面臨的環(huán)境問(wèn)題和有效實(shí)施的困難有了較為深入的了解，深刻感受到內(nèi)部控制的重要性。本文通過(guò)對(duì)我國(guó)建筑施工行業(yè)內(nèi)部控制的探索，，深入剖析建筑施工企業(yè)運(yùn)營(yíng)現(xiàn)狀和內(nèi)部控制體系建設(shè)情況，對(duì)JQ建設(shè)集團(tuán)公司在日常運(yùn)營(yíng)過(guò)程中出現(xiàn)的諸多內(nèi)部控制問(wèn)題進(jìn)行全面系統(tǒng)地描述。然后，在對(duì)國(guó)內(nèi)外建筑行業(yè)先進(jìn)的內(nèi)部控制理論進(jìn)行研究探討的基礎(chǔ)上，對(duì)JQ建設(shè)集團(tuán)公司采購(gòu)業(yè)務(wù)內(nèi)部控制存在的問(wèn)題進(jìn)行深入的剖析解讀。最后，為了健全JQ建設(shè)集團(tuán)公司的采購(gòu)業(yè)務(wù)內(nèi)部控制，將內(nèi)部控制制度與公司采購(gòu)業(yè)務(wù)的實(shí)際情況相結(jié)合，提出了可行性的改進(jìn)措施。希望經(jīng)過(guò)本文全面細(xì)致研究，能夠?qū)Q建設(shè)集團(tuán)公司采購(gòu)業(yè)務(wù)內(nèi)部控制乏力的現(xiàn)象進(jìn)行有效的改善，而且如果其他建筑施工企業(yè)能夠?qū)W習(xí)參考本篇文章，對(duì)于促進(jìn)企業(yè)內(nèi)部控制發(fā)展，改善企業(yè)的內(nèi)部控制效率效果也有一定的借鑒意義。
[Abstract]:Since 21th century, with the rapid development of socialist economy, the scale of enterprise operation is growing, and the content of management is becoming more and more stratified and complicated, which requires enterprises to adopt some internal control mechanisms to carry out standardized management. To ensure the economic benefits of enterprises, the safety of assets, the reliability of financial information, and so on. However, the internal control in our country is in the initial stage of initial exploration and has not yet formed a mature internal control system. Compared with the developed countries, such as Europe and America, there is still a big gap in the theory of internal control and the implementation of internal control. Because of the low level of internal control, the healthy and high speed development of Chinese enterprises is seriously restrained. Therefore, to perfect the internal control system of enterprises in our country, It is imperative to improve the effectiveness of internal control. With the reconstruction of new towns and the intensification of the pace of building new countryside, the construction enterprises can develop at high speed, and the competition is becoming more and more serious, and the enterprises want to survive in many severe challenges and risks, and continue to develop and expand. It is necessary to strengthen the role of internal control in the enterprise management, to realize the standardized management of the enterprise and the healthy and sustainable development of the enterprise. The international internal control theory mainly focuses on the perfection of the internal control system and the prevention of the internal control risks, while the construction enterprises mainly focus on the control of the project management for the internal control of the enterprises. There are few internal controls related to specific business such as internal control of procurement business. Through the practice work of the construction engineering company for six months, I have a deeper understanding of the environmental problems and the difficulties of effective implementation of the internal control activities of the construction enterprises. Through the exploration of the internal control in the construction industry of our country, this paper deeply analyzes the present operation situation of the construction enterprises and the construction of the internal control system. This paper gives a comprehensive and systematic description of many internal control problems in the daily operation of JQ Construction Group Company. Then, on the basis of the research and discussion of the advanced internal control theory of the construction industry at home and abroad, In order to improve the internal control of procurement business of JQ Construction Group Company, the problems existing in the internal control of procurement business of JQ Construction Group Company are analyzed and interpreted deeply. Finally, in order to improve the internal control of procurement business of JQ Construction Group Company, Combining the internal control system with the actual situation of the company's purchasing business, the paper puts forward the feasible improvement measures. Can effectively improve the phenomenon of weak internal control in the procurement business of JQ Construction Group Company, and if other construction enterprises can learn from this article, it will promote the development of internal control of enterprises. Improving the efficiency of internal control of enterprises also has certain reference significance.
【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】：2014
【分類(lèi)號(hào)】：F274;F406.7;F426.92

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本文編號(hào)：1597079