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论文编号：	15178
作者编号：	2320200716
上传时间：	2024/12/11 15:28:58
中文题目：	A公司大宗商品贸易业务内部控制研究
英文题目：	Research on the Internal Control Issues of Company A''''''''''''''''s Bulk Commodity Trading
指导老师：	黄福广；孟祥军
中文关键字：	内部控制；业务流程；大宗商品贸易
英文关键字：	Internal Control; Business Process; Bulk Commodity Trade
中文摘要：	近年来随着商品贸易的发展，上市公司通过金融子公司或贸易子公司开展大宗商品贸易业务的情况愈发常见。由于大宗商品贸易业务有着品种多样、交易频繁、资金需求大、利益相关者复杂等特征，这种业务模式的复杂性不仅要求上市公司具备高效的业务管理能力，以确保交易的顺利进行和资源的合理配置，同时还对其风险管控能力提出了更高要求。A公司作为上市公司A集团的金融子公司，在开展大宗商品贸易业务以来，产生大额贸易纠纷，仅在2022年的涉诉标的金额就达到近3亿元人民币，虽然A公司已经通过采取法律手段保全自身权益，但是长时间的司法程序，使A公司耗费了大量的人力、物力，最终受偿可能也极为有限。而这足以反映出A公司大宗商品贸易业务的内部控制水平亟需提升。 本文以内部控制理论为基础，总结大宗商品贸易业务的内部控制的特殊性，并结合A公司大宗商品贸易业务的具体情况，发现A公司的大宗贸易业务存在交易对手主要为国企、仓单交易规模占据重要比重、授权问题和业务模式相结合、货物管理依赖外部仓储机构等特点，在内部控制五要素角度的基础上，结合以上特点阐述A公司大宗商品贸易业务内部控制的现状。然后基于COSO 内部控制框架体系和相关制度，利用层次分析法结合问卷调查构建了共三个层级38个具体评价指标体系并赋予对应的权重，并运用模糊综合评价法结合问卷调查计算评价指标得分。通过分析评价指标得分结合企业内部控制现状，明确了A公司大宗商品贸易业务存在的问题。最后紧扣大宗商品贸易业务内部控制存在的主要问题，提出相应的改进措施。 根据对A公司大宗商品贸易业务内部控制的研究，本文认为基于内部控制理论进行分析，针对A公司的具体情况，进行相应的整合优化，有利于提升A公司内部控制效果。本文在理论上的创新点为通过大宗商品贸易业务作为内部控制研究切入角度，着重分析大宗商品贸易业务这种特殊业务的内部控制与业务流程，对现有贸易行业内部控制与业务流程理论进行相应的补充。
英文摘要：	In recent years, with the development of commodity trade, it is more and more common for listed companies to carry out commodity trading business through financial subsidiaries or trading subsidiaries. Due to the diversified commodities trading business, frequent transactions, large capital demand, complex stakeholders and other characteristics, the complexity of this business model not only requires listed companies to have efficient business management capabilities to ensure the smooth progress of transactions and reasonable allocation of resources, but also puts higher requirements on their risk management and control capabilities. As A financial subsidiary of A Group, A listed company, A large number of trade disputes have occurred since it started bulk commodity trading business, and the amount of the subject matter involved in the lawsuit reached nearly 300 million yuan in 2022 alone. Although A Company has adopted legal means to protect its own rights and interests, A Company has spent a lot of manpower and material resources due to lengthy judicial procedures. Ultimate compensation is likely to be limited. This is enough to reflect the urgent need to improve the internal control level of Company A's commodity trading business. Based on the theory of internal control, this paper summarizes the particularity of the internal control of bulk commodity trading business, and combined with the specific situation of Company A's bulk commodity trading business, finds that the counterparty of Company A's bulk trade business is mainly state-owned enterprises, the transaction scale of warehouse receipts takes an important proportion, the authorization problem is combined with the business model, and the goods management depends on external warehousing institutions. On the basis of the five elements of internal control, the present situation of the internal control of the bulk commodity trading business of Company A is described in combination with the above characteristics. Then, based on the COSO internal control framework system and related systems, a total of 38 specific evaluation index systems at three levels were constructed and assigned corresponding weights by the analytic hierarchy process combined with the questionnaire survey, and the evaluation index score was calculated by the fuzzy comprehensive evaluation method combined with the questionnaire survey. By analyzing the evaluation index score and the internal control status of the enterprise, the problems existing in the bulk commodity trading business of Company A are clarified. At last, the main problems existing in the internal control of bulk commodity trading business are closely linked, and the corresponding improvement measures are put forward. According to the research on the internal control of the bulk commodity trading business of Company A, this paper believes that the analysis based on the internal control theory and the corresponding integration and optimization according to the specific situation of Company A will help improve the internal control effect of Company A. The theoretical innovation of this paper is to analyze the internal control and business process of the special business of bulk commodity trading from the perspective of internal control research, and to supplement the existing internal control and business process theories of the trade industry.
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