【作者】 曲颖；

【导师】 曹凌燕；

【作者基本信息】 兰州大学 ， 工商管理（专业学位）， 2019， 硕士

【摘要】 对于现代企业而言,内部控制的完善与否对于企业的生存与发展起着至关重要的作用。内部控制制度的建立,完善与执行已经成为企业提高经营效率和效果的永恒的主题和研究。采购是生产经营的关键环节,采购的内部控制已经成为企业内部控制中核心环节。建立健全的采购内部控制,可以保证采购物资的质量,降低产品的生产及销售成本,防范舞弊的风险,更可保证企业后续经营管理的有序有效进行。兰精纤维(上海)有限公司是奥地利兰精集团在中国的全资子公司。公司2003年进入中国,主要从事纺织纤维产品在中国市场的销售和推广。随着业务上的飞速发展和在中国市场的持续投入,兰精纤维(上海)有限公司意识到采购内部控制的重要性,然而公司多年来“重业务,轻内控”的管理风格导致了公司采购内部控制薄弱。本文依托内部控制的基本理论和要素,同时结合采购的具体业务,研究首先通过采购目前的活动,阐述公司在采购内部控制中存在审批授权不合理,公司管理层缺乏内部控制理念,组织架构不健全等问题;其次通过问卷调查等方法及根据内部控制的五要素查找采购内部控制中问题产生的根本原因,确定了产生这些问题的根本原因是缺乏采购内部控制体系。之后主要结合内部控制的措施和采购内控结合的方法对于兰精纤维(上海)有限公司采购内部控制的优化方案进行了明确。本文也对采购内部控制优化措施的实施所产生的初步效果进行了阐述,并进一步确定了优化方案后续的保障,为持续改进采购内部控制打下结实的基础。本文的研究成果对中型企业提高采购的内部控制具有借鉴意义。更多还原

【Abstract】 Internal Control is crucial important for the survival and development of a company.It has been the eternal topic for enhancing efficiency and effectiveness of a company.Procurement is the key part of business operation.Building a perfect internal control system can make sure the quality of material procurement,drop the production and purchasing costs and keep away from fraud.Meanwhile,it can also help the company to operate orderly.Lenzing Fibers(Shanghai)Co.,Ltd is a wholly owned company by Lenzing group,which is located in Austria.Lenzing Fibers(Shanghai)Co.,ltd was built in Shanghai since 2003,engaging in the textile fibers selling and promoting in China market.With the rapid developing and continue to invest in China,the management of the company gradually aware the lagging internal control cannot meet the requirement of company’s development.Long term’s strategy of focusing on business but ignoring internal control has caused the weakness on internal control of Procurement.Based on the theory of Internal Control and its element,combing with procurement activities,the thesis will start from current situations with internal control issues of unreasonable approval authorities,lacking management concept and unsound organization structure etc.Thereafter,digging into the fundamental cause of the issues according to the elements of internal control and through the questionnaire survey method,determining the root cause of the issue is short of internal control on procurement.Finally,the thesis redesigns internal control system of procurement and optimizes the internal control scheme.The thesis also states the improvements and key points which need to be strengthened,in the end,makes a conclusion on the program and looks toward future.The thesis states the initial success of the improvements of internal control on procurement,ascertains the subsequent measurements for the improvements.It will be the solid foundation for continuing optimization.The results of research on internal control of procurement in this thesis will provide reference and experience for middle size company.更多还原