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论文编号：	11738
作者编号：	2320170639
上传时间：	2020/6/20 10:49:31
中文题目：	KPY公司采购业务内部控制优化研究
英文题目：	Research on the optimization of internal control of purchase business in KPY Company
指导老师：	程新生
中文关键字：	内部控制；采购业务；KPY 公司
英文关键字：	internal control; Procurement business; Company KPY
中文摘要：	随着市场经济的日益成熟，中国在国际市场体系的话语权不断增加，信息化建设的不断更新迭代，自媒体、大数据的兴起，内部控制在企业经营管理中的重要性越来越高。 KPY 公司是国内领先的互联网内容服务平台和大数据服务提供商，销售覆盖全国各级党政机关、大中型企业、媒体等客户，随着互联网数据的快速增长， 非结构化数据的暴增，国家鼓励“互联网+政务”的政策，公司抓住作为行业内领导者的优势，提前布局融媒体等新型解决方案，提高了企业竞争优势，巩固了市场地位。在扩大销售的同时，公司对外业务非核心技术有大部分的软硬件和开发技术服务需要通过外部采购的方式进行，从而整合成整体方案进行销售， 公司在采购业务方面的内部控制还存在一些问题。 本文以 KPY 公司为例，结合《企业内部控制基本规范》及配套指引，通过AHP 层次分析法和模糊综合评价法以及结合调查问卷，对 KPY 公司采购业务内部控制进行评价，对评价结果进行了分析。基于评价结果，结合调查问卷的内容以及 KPY 公司采购业务内部控制的现状，研究了 KPY 公司在采购业务中内部控制体系存在的问题，根据问题及原因，在加强人力资源建设、完善采购方式、供应商的管理以及采购验收等方面提出可行性的措施。本文的研究有利于 KPY 公司在上市后改进采购业务的内部控制体系与制度，提高企业经济效益，促进企业健康的可持续发展，保护投资者的利益。另外，KPY 公司作为国内互联网内容服务平台领域的领导企业，对该企业的研究和分析，也能对行业内的友商起到一定的借鉴和参考作用。
英文摘要：	With the increasingly mature market economy, China’s voice in the international market system is constantly increasing, information construction is constantly updated and iterative, we media, the rise of big data, the importance of internal control in enterprise management is increasingly high. KPY company is a leading domestic Internet content service platform and big data service provider, sales coverage of party and government organs at all levels, large and medium-sized enterprises, media and other customers. With the rapid growth of Internet data, the explosion of unstructured data, the state encourages the “Internet + government”policy, the company seize the advantages of being a leader in the industry, advance layout and integration of media and other new solutions, improve the competitive advantage of enterprises, consolidate the market position.however, while expanding sales, most of the non-core technologies of the company ’ s external business, such as hardware and software cloud services and development technology services, need to be carried out through external procurement, and the company still has some problems in the internal control of the procurement business. Taking KPY company as an example, this paper evaluates the internal control of KPY company's procurement business through AHP, fuzzy comprehensive evaluation method and questionnaire, in combination with the basic norms of enterprise internal control and supporting guidelines, and analyzes the evaluation results. Based on the evaluation results, combined with the content of the questionnaire and KPY procurement business internal control present situation, study the KPY company in purchasing business internal control system problems, according to the problems and reasons, in the way of strengthening the construction of human resources, improve the purchasing, supplier management and procurement acceptance of feasible measures are put forward. The study of this paper will help KPY company to improve the internal control system and system of procurement business after listing, improve the economic benefits of the enterprise, promote the healthy and sustainable development of the enterprise, and protect the interests of investors. In addition, as a leading enterprise in the field of domestic Internet content service platform, the research and analysis of KPY company can also serve as a reference for friends and businesses in the industry.
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