【作者】 魏巍；

【导师】 朱卫东；

【作者基本信息】 合肥工业大学 ， 企业管理， 2010， 硕士

【摘要】 企业的倒闭和破产很多都是源于内部控制体系的不完善或不重视,究其根源,则是对内部风险控制的不力。制造企业对我国经济发展贡献较大,在GDP中所占比重较高,而采购环节的控制对我国制造业的发展起到至关重要的作用。因此,研究我国汽车制造企业采购环节的内部控制风险评价,有助于企业采购环节内部控制体系的完善。文章在综合分析了前人研究成果的基础上,阐述了内部控制风险的理论基础,总结了我国与采购环节内部控制相关的法规,通过对汽车制造企业采购环节相关理论研究的归纳,得出了汽车制造企业采购环节存在的问题;分析了我国汽车制造企业采购环节内部控制的现状,通过五个方面具体分析了其内部控制风险,在此基础上建立了汽车制造企业采购环节内部控制风险评价体系;归纳总结了传统的风险评价方法及其适用性和优缺点,针对上述方法所不能解决的对定性指标的不完全性、不确定性的分配和处理,采用证据理论评价方法,建立了内部控制风险评价指标体系与方法;通过具体的案例分析来说明上述方法的运用。更多还原

【Abstract】 Because of imperfections and lack of internal control system , most enterprises go bankrupt. It is the failure of internal risk control in the final analysis. Manufactures make a huge contribution to our economic development and take a bigger portion in GDP. While internal control of purchasing process plays an important role in the development of manufactures. Reasearch on evaluation of internal control risk of purchasing process in auto manufactures can help enterprises to make their internal control better.This dissertation explained the theories of internal control risk after reviewing the achievements of predecessors’researching. It summarized the correlative regulations of internal control of purchasing process and obtained the problems of purchasing process in auto manufactures after concluding the relative theories of purchasing process in auto manufactures. After analyzing the present situation of internal control of purchasing process in auto manufactures, it builds the system of internal control risk of purchasing process based on the analysis of five detail parts of its internal control risk and sums up the old risk evaluations of their advantages, disadvantages and applicability. According to their disability of solving and distributing the uncertainty and inadequacy, it introduces the evidence theory to build the system and evaluation of internal control risk index. In the end, it uses a material example to explain the applications above.更多还原