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论文编号：	15495
作者编号：	2320213727
上传时间：	2025/6/13 0:11:25
中文题目：	YTM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 YTM''''s procurement business
指导老师：	程新生
中文关键字：	内部控制；采购管理；风险识别与评估
英文关键字：	Internal control；Procurement management；Risk identification and assessment
中文摘要：	随着天然气行业的快速发展，以及农村地区“煤改气”工程的推进，城市燃气企业提升管理效能，保质保量确保燃气采购有条不稳的进行，加强企业内部控制，对于风险的防范和规避至关重要，提高公司的管理质量，以适应新市场环境的能力，确保企业保持稳定发展和拥有持续竞争力。 采购作为企业运营管理的关键一环，对于企业而言，采购的价格与运行效率影响着企业定价的基础和经营效果，完善采购业务的内部控制至关重要，企业要想在经营管理中取得优势，就必须坚持降本增效的理念，在采购领域提升物资及资金的周转，增强内部控制，防范舞弊风险。 本文在查阅内部控制相关文献的基础上，梳理了内部控制的基本理论，将国内外的内部控制主要理论与实际应用进行阐述，并介绍了风险管理等相关理论。通过结合YTM公司采购管理的内部控制现状，研究YTM公司采购业务领域的制度文件及实施流程，分别从企业内部控制环境、风险评估、控制活动、信息与沟通、内部监督等方面，利用COSO内部控制整体框架五要素对公司采购管理内部控制进行了优化与调整。本研究不仅针对该企业的采购管理内部控制问题有所指引与揭示，对于采购管理与内部控制之间的关系也有着进一步的探讨方向，旨在有效提升YTM公司内部控制管理，也为该企业战略目标和管理水平的提升给予强有力的支撑，希望能为其他存在类似情况的企业提供一定的参考。
英文摘要：	With the rapid development of the natural gas industry and the promotion of the "coal-to-gas" project in rural areas, urban gas enterprises have improved their management efficiency, ensured the orderly and stable development of gas procurement with quality and quantity, and strengthened the internal control of enterprises, which is very important for risk prevention and avoidance, and improved the company's management quality to adapt to the ability of the new market environment to ensure that the enterprise maintains stable development and sustainable competitiveness. Procurement as a key part of enterprise operation and management, for enterprises, the price and operational efficiency of procurement affect the basis of enterprise pricing and operating results, improve the internal control of procurement business is very important, enterprises want to gain advantages in operation and management, we must adhere to the concept of reducing costs and increasing efficiency, improve the turnover of materials and funds in the field of procurement, enhance internal control, and prevent fraud risks. Based on the review of the relevant literature on internal control, this paper sorts out the basic theories of internal control, expounds the main theories and practical applications of internal control at home and abroad, and introduces the related theories of risk management. Combined with the current situation of the internal control of YTM's procurement management, the system documents and implementation process of YTM's procurement business field were studied, and the internal control of the company's procurement management was optimized and adjusted by using the five elements of the overall framework of COSO's internal control from the aspects of internal control environment, risk assessment, control activities, information and communication, and internal supervision. This study not only provides guidance and revelation on the internal control of procurement management of the enterprise, but also has further discussion directions on the relationship between procurement management and internal control, aiming to effectively improve the internal control management of YTM company, and also give strong support for the improvement of the company's strategic objectives and management level, hoping to provide some reference for other enterprises with similar situations.
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