【作者】 周舟；

【导师】 刘建英； 孙浦锁；

【作者基本信息】 长沙理工大学 ， 会计硕士（专业学位）， 2015， 硕士

【摘要】 近年来,我国畜牧业获得迅速发展,肉猪等的数量和质量都取得了较大提高。但面对国内和国际进口肉类食品两个市场的激烈竞争,湖南省养殖业、特别是肉猪养殖企业的发展仍面临着巨大的挑战。规范畜牧企业的内部控制,提高其市场竞争力,对于推进我国养殖业的整体发展具有重要意义。而采购作为企业业务活动的重要组成部分,既是企业生产制造的起点,又是连接外部供应商的纽带,而采购过程还与支付货款息息相关,在一定程度上决定着企业的生产成本,并最终与利润挂钩。加强对采购的内部控制并建立行之有效的内部控制有助于企业有效地防范与应对风险,提高整体运作效率。本文基于此背景下,结合国际上的全面风险管理框架及我国内部控制规范体系,同时借鉴一般企业采购与付款内部控制的相关研究,以具体的DK牧业公司为研究对象,结合行业及企业特点,通过对其采购与付款内部控制的优化研究,以期为同行业其他企业采购与付款内部控制的完善提供借鉴与参考。全文按照“提出问题、分析问题、解决问题”的逻辑思路展开,借鉴内部控制的主要基础理论及国内外关于内部控制的相关文献,分析DK牧业公司采购业务内部控制现状,介绍了公司的概况、采购的基本流程、采购岗位的职责分工和现有的采购管理制度等情况。指出DK公司在采购内部控制制度建设、治理架构和岗位设置有待优化、控制活动、信息与沟通及海外采购风险控制等方面存在的问题,并剖析其产生问题的原因。最后针对采购业务内部控制存在的问题提出从建立完整的内部控制制度体系、完善控制环境、改进关键控制活动、完善信息与沟通机制和有效应对跨境采购风险五个方面的优化措施。更多还原

【Abstract】 In recent years, the rapid development of China’s animal husbandry to obtain, such as the quantity and quality of hogs have achieved greatly improved. But the face of fierce competition in the domestic and international markets for imported meat, Hunan aquaculture, especially the development of hog farming enterprises are still facing great challenges. Regulate the internal control and management of livestock enterprises, enhance their market competitiveness, to promote the overall development of China’s aquaculture industry is important. Procurement as a corporate business activities as an important part of both the starting point for manufacturing enterprises, but also to connect an external supplier ties, and the procurement and payment process is also closely related to a certain extent, determines the production costs, and ultimately with the profit hook. Strengthen the management of procurement and establish effective internal controls to help companies effectively prevent and manage risk, improve overall operational efficiency. Based on this background, combined with comprehensive risk management framework of international and internal control standard system, drawing on research for general corporate procurement and payment of internal controls to specific animal husbandry company DK for the study, combined with industry and business characteristics by optimization of its procurement and payment of internal controls in order to provide reference for the other companies in the same industry to improve procurement and payment of internal control.Full accordance with the "ask questions, analyze and solve problems," the logic of the idea to start learning the basic theory and the major domestic and internal control relevant literature on internal control, DK husbandry company procurement operations analysis of internal control situation, presented an overview of the company, the basic process of procurement, procurement division of responsibilities and positions existing procurement management system. The company pointed out that DK internal control system in the procurement, governance structure and iob settings to be optimized to control the presence of activities, information and communication and overseas buyers risk control and other issues, and analyze its causes problems. The last part of internal control for the purchase of the issues raised from the establishment of a complete internal control system, improve the control environment, improve key control activities, information and communication mechanisms to improve and effectively respond to cross-border procurement optimization measures five areas of risk.更多还原