本文關(guān)鍵詞：金葉眾望公司采購(gòu)業(yè)務(wù)內(nèi)部控制研究　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 金葉眾望 采購(gòu)業(yè)務(wù) 內(nèi)部控制 風(fēng)險(xiǎn)點(diǎn) 業(yè)務(wù)流程圖

【摘要】：在競(jìng)爭(zhēng)日益激烈的市場(chǎng)環(huán)境下,企業(yè)所面臨的風(fēng)險(xiǎn)呈現(xiàn)出多樣化和復(fù)雜性,企業(yè)內(nèi)部控制越來(lái)越受關(guān)注。采購(gòu)業(yè)務(wù)是企業(yè)運(yùn)營(yíng)的關(guān)鍵環(huán)節(jié),關(guān)系到企業(yè)成本和利潤(rùn)的高低、產(chǎn)品質(zhì)量的優(yōu)劣。加強(qiáng)采購(gòu)業(yè)務(wù)內(nèi)部控制,是增強(qiáng)企業(yè)競(jìng)爭(zhēng)力、降低經(jīng)營(yíng)成本、提高企業(yè)效率的重要途徑。 研究基于《企業(yè)內(nèi)部控制基本規(guī)范》、《企業(yè)內(nèi)部控制配套指引》等內(nèi)部控制文件及風(fēng)險(xiǎn)管理等理論知識(shí),結(jié)合金葉眾望公司實(shí)際情況,側(cè)重研究采購(gòu)業(yè)務(wù)內(nèi)部控制。通過(guò)訪談、查閱公司制度、實(shí)地考察、穿行測(cè)試等方法了解金葉眾望公司采購(gòu)業(yè)務(wù)內(nèi)部控制情況,查找其內(nèi)部控制的盲點(diǎn)與風(fēng)險(xiǎn)防范漏洞,并設(shè)計(jì)出針對(duì)這些風(fēng)險(xiǎn)點(diǎn)的應(yīng)對(duì)措施。將采購(gòu)業(yè)務(wù)分解成職責(zé)分工、需求計(jì)劃和采購(gòu)計(jì)劃、請(qǐng)購(gòu)與審批、供應(yīng)商管理、執(zhí)行采購(gòu)活動(dòng)、物資驗(yàn)收、結(jié)算與付款、采購(gòu)物資退貨與換貨、零星物資采購(gòu)等一項(xiàng)職責(zé)分工與八項(xiàng)具體業(yè)務(wù)流程,從控制環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息與溝通、監(jiān)督等內(nèi)部控制活動(dòng)揭示其風(fēng)險(xiǎn)點(diǎn)、內(nèi)控關(guān)鍵點(diǎn),并針對(duì)這些風(fēng)險(xiǎn)點(diǎn)梳理其業(yè)務(wù)流程,設(shè)計(jì)業(yè)務(wù)流程圖。 完善后的金葉眾望公司采購(gòu)業(yè)務(wù)內(nèi)部控制體系更具合理性。涉及的風(fēng)險(xiǎn)點(diǎn)更完整,幾乎覆蓋了采購(gòu)業(yè)務(wù)所有的風(fēng)險(xiǎn)點(diǎn)；增強(qiáng)了風(fēng)險(xiǎn)防范性,達(dá)到了事前預(yù)防、事中監(jiān)督、事后檢查的效果；更具適合性,針對(duì)公司每項(xiàng)具體的業(yè)務(wù)流程設(shè)計(jì)；可操作性更強(qiáng),針對(duì)公司采購(gòu)業(yè)務(wù)每項(xiàng)流程設(shè)計(jì)出業(yè)務(wù)流程圖；增強(qiáng)了內(nèi)部控制執(zhí)行的經(jīng)濟(jì)性,根據(jù)不同的環(huán)節(jié)與各環(huán)節(jié)風(fēng)險(xiǎn)大小設(shè)計(jì)不同的內(nèi)部控制制度及業(yè)務(wù)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(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F274;F426.72;F406.7

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