【作者】 张金霞；

【导师】 姚海鑫；

【作者基本信息】 辽宁大学 ， 审计（专业学位）， 2018， 硕士

【摘要】 采购环节在企业的生产经营流程中占据着重要位置,采购环节内部控制的有效性,直接关系着企业的发展。因此,本文以国营企业TFHB公司作为研究主题,通过分析TFHB公司采购环节内部控制存在的一些问题,更加直观的反映出公司采购环节内部控制存在的风险点,以及如何采取有效措施实现内部控制的有效性。通过对TFHB公司采购环节内部控制的研究,有效规范TFHB公司自身的内部控制,才能在激烈的市场竞争中处于有利地位。本文分为六部分:第一部分为绪论部分。主要介绍了研究的背景及意义以及本篇论文的研究内容和研究方法。第二部分为相关理论。一是介绍内部控制五要素和采购业务内部控制的概念等方面理论,二是介绍企业内部控制应用指引采购业务规范。第三部分为公司采购环节内部控制情况介绍。首先对TFHB公司基本情况予以简单介绍,然后介绍了 TFHB公司的采购环节内部控制现状以及其存在的问题。第四部分为TFHB公司采购环节内部控制问题的原因分析。对应的原因则是内部控制环境不够完善、未对内部控制运行层面进行有效控制以及内部控制监督评价体系不到位。第五部分为TFHB公司采购环节内部控制的改进与完善。针对TFHB公司该环节实际存在的不足,提出整体改进思路和治理对策。即完善采购环节内部控制的流程设计、改进运行层面和建立健全内部控制监督评价体系。第六部分为结论与展望。再进一步完善TFHB公司内部控制,在增加企业自身的市场竞争力的同时,也为其他企业采购环节内部控制的改进和发展提供一些借鉴参考。更多还原

【Abstract】 Procurement plays an important role in the production and operation process of enterprises.The effectiveness of internal control in procurement is directly related to the development of enterprises.Therefore,this article to state-owned enterprises TFHB companies as the research subject,by analyzing the TFHB purchasing link some of the problems of internal control,a more intuitive reflect the company purchasing the risk internal control point,and how to take effective measures to realize the effectiveness of internal control.Through the study on the internal control of TFHB’s procurement process and the effective standardization of TFHB’s own internal control,TFHB can be in a favorable position in the fierce market competition.This paper is divided into six parts: the first part is the introduction part.This paper mainly introduces the background and significance of the research as well as the research content and methods of this paper.The second part is related theory.The first is to introduce the five elements of internal control and the concept of internal control of procurement business.The third part introduces the internal control of the company’s procurement process.Firstly,the basic situation of TFHB company was briefly introduced,and then the internal control status of TFHB company’s procurement process and its existing problems were introduced.The fourth part is the cause analysis of internal control problems in TFHB procurement.The corresponding reasons are that the internal control environment is not perfect,the internal control operation level is not effectively controlled,and the internal control supervision and evaluation system is not in place.The fifth part is the improvement and improvement of the internal control of TFHB procurement.In view of the actual deficiencies in this link of TFHB company,the overall improvement ideas and governance countermeasures are proposed.That is to improve the process design of internal control in the procurement process,improve the operation level and establish a sound internal control supervision and evaluation system.The sixth part is the conclusion and prospect.Further improve the internal control of TFHB company,and provide some references for the improvement and development of other enterprises’ internal control in the procurement process while increasing their own market competitiveness.更多还原