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论文编号：	1340
作者编号：	2220070958
上传时间：	2010/1/20 9:09:03
中文题目：	东方公司采购循环内部控制研究
英文题目：	Research on Dongfang Company’s Procurement
指导老师：	李 莉
中文关键字：	内部控制 采购循环 关键控制点 建材行业
英文关键字：	Internal Control; Procurement cycles; Key control points；
中文摘要：	加入WTO后，随着我国市场经济体制的完善及现代公司的建立，公司的经营管理环境发生了巨大变化，现代管理理念越来越受到重视。同时，我国法制化进程加快，有关法律法规日益健全，合规性成为公司管理的关键词。完善的内部控制体系，能够加强公司的经营和财务管理、保证会计信息真实可靠、确保资金资产的安全、维持生产经营活动正常进行、有效抵御和控制经营风险，进而实现公司管理目标。采购循环内部控制作为内部控制的重要组成部分，在企业的自身约束机制中起到了举足轻重的作用。企业只有根据环境条件、自身特点等设计和不断完善企业采购循环内部控制，才能在日益激烈的竞争环境中取得优势。 东方公司是一家国务院国资委直属央企集团控制下的A股上市公司，以墙体及吊顶系统、住宅部品及建筑节能系统、外墙屋面及多层房屋系统为主营业务。目前，该公司核心产品石膏板业务规模已跃居亚洲第一、矿棉板和龙骨业务规模位居中国第一。作为我国新型建材行业的龙头企业，研究东方公司采购循环内部控制有重要的现实意义，不仅能为规范该公司采购循环内部控制提供科学思路、支持，同时也可以为新型建材行业其他公司的相关建设和实施提供借鉴。 本文首先对国内外内部控制理论的研究及特点进行了回顾，重点介绍对内部控制有重要指导意义的COSO内部控制整体框架，然后介绍东方公司的基本情况及采购业务，重点分析该公司整体内部控制和采购循环内部控制的现状，得到其整体内部控制和采购内部控制存在的问题及原因，从而确定该公司采购循环内部控制的构建目标及原则，并在其指导下为公司设计了符合实际情况的采购循环内部控制构建方案。最后，在采购循环内控实施保障因素的基础上，分析该公司采购与付款循环的五大流程及其关键控制点，随之提出完善该公司采购循环内部控制的建议。
英文摘要：	After China's entry into WTO, market economy and the business environment are in a rapid change, and the modern management ideas become more and more popular. As the accelerating of legal process and perfecting of enterprise management legal and regulations, regularity is becoming an essential factor to achieve successful management. The appropriate internal control can strengthen the company’s financial management, guarantee the reliability and trustiness of accounting information, ensure the safety and integrity of cash and capital, maintain the normal operation, resist and control operation risks, and realize company’s goal finally. Dongfang company is an a-share listed central enterprises directly under the country following the SASAC, with three Main business: wall and ceiling, residential component and energy-saving, wall roofing and multi-layer . At present, the company’s core product plasterboard ranks the first in Asia, and mineral wool board and keel rank the first in China. As the main force in China’s building materials industry, making research on Dongfang company’s procurement cycles internal control has important realistic meaning, not only can provide scientific thinking to regulate the company procurement cycles internal control , but also can support reference for other building materials companies’ related construction and implementation. The paper first reviewed on the internal control theory and the characteristics both at home and abroad, and emphasized the concept of COSO internal control model which is of great significance to the internal control theory. Further, the paper introduced the basic situation and procurement business of Dongfang company, mainly analyzed the whole internal control and procurement cycles internal control, and then found out the problems and reasons. With the goals and principles of the procurement cycles internal control, this paper designed the construction plan of the procurement cycles internal control for the company’s current situation. Finally, based on the implementation safeguard factor of the procurement cycles, this paper analyzed the five processes and key points of the company’s acquisiton and payment cycle, and then processed advice to improve its procurement cycles internal control .
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