【作者】 张薇；

【导师】 黄珺； 余玲；

【作者基本信息】 湖南大学 ， 工商管理硕士（MBA）（专业学位）， 2020， 硕士

【摘要】 我国经济处于不断发展阶段,市场竞争也在加剧,企业的相关规章体系在不断优化健全,这无疑要求建筑施工企业针对日常管理方面进行不断加强,当前企业管理方式的发展方向为制度化和规范化。处于竞争不断加剧的市场中,企业的长久化良性发展离不开良好的内部控制,越来越多企业开始重视内部控制能力的提升。在对原材料采购流程中,内部控制力度不断强化,能够对自身的市场竞争力进行增强,从而保证其盈利能力的提升。文章以水电八局作为企业案例,分析其有关采购方面的内部控制,并做出了相关的优化建议,提出来建立健全其内部控制理论体系的思路,进而减少其采购风险,进一步对经营效率以及效果进行提升。文章的结构如下:第一,做出文献综述,重点分析了采购方面的内部控制背景,并且探究了其存在意义,借鉴国内外相关学者所得的研究结论,综合研究、分析此类业务的内部控制相关问题。第二,利用有关内部控制理论,同时考虑行业的特征以及研究对象的情况,总体研究采购出现的内部控制相关问题,并探究出现问题的原因。第三,针对出现的问题,进行对应的改进建议,最终获得结论以及启示。在大型国有建筑施工企业中,水电八局比较具有代表性,在竞争不断加剧的市场中,其市场占比在不断提升,盈利水平较高,但是在采购上面临着较大的风险。本文基于客观事实,将理论和实践进行结合,以水电八局为研究对象,深入分析水电八局关于采购管理工作的状况,深入了解其有关于采购业务的流程,重点剖析有关于建筑施工企业采购方面的内部控制现状,应用相关的内部控制理论,从中发现缺陷不足,然后结合已有的理论知识做出改进建议,希望能为我国施工企业采购内部控制的研究提供思路。更多还原

【Abstract】 With the continuous fierce market competition in our nation,the various rules and regulations of firms are also being gradually perfected,which propels higher requirements for the daily management of construction enterprises,now the management mode of the enterprise is developing towards the direction of systematization and standardization.Facing the competitive market environment,internal control,as an important basis for the healthy development of enterprises,is the key support for the sustainable development of enterprises,and is an eternal topic for all walks of life.To some extent,strengthening the internal control of raw material purchase and supply has promoted the market competitiveness of enterprises and provided the most favorable guarantee for increasing the profitability of enterprises.Taking SINOHYDRO BUREAU 8 CO.LTD as the case of enterprises,this article analyzes its internal controls on procurement,and makes relevant optimization suggestions.this article puts forward ideas to establish and improve its theoretical system of internal control,and promotes the enterprise management level and the comprehensive strength.Thus reduces the purchase risk,enhances the management efficiency and the effect.The research framework:First,it makes a literature review,focuses on the analysis of the internal control background in procurement,and explores its significance with the help of academic achievements of scholars.Second,the use of relevant internal control theory,while considering the characteristics of the industry and the situation of the research object,the overall study of procurement of internal control related problems,and explore the reasons for the problems.Third,for the problems,corresponding Suggestions for improvement,and finally get the conclusion and inspiration.SINOHYDRO BUREAU 8 CO.LTD is a typical representative in the large state-owned construction enterprises,facing the fierce market competition,while winning the market share and realizing the high return,the procurement risk also gradually appears.Based on objective facts,this article will combine theory and practice,with SINOHYDRO BUREAU 8 CO.LTD as the research object,analyzes SINOHYDRO BUREAU 8 CO.LTD of the status of the procurement management,in-depth understanding of its procurement business process,focusing on the analysis of the internal control of construction enterprises procurement status quo,the application of relevant internal control theory,from which to find defects,and then combined with the existing theoretical knowledge to make improvement proposals,hoping to provide ideas for china’s construction enterprises procurement internal control research.更多还原