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论文编号：	4377
作者编号：	2120092855
上传时间：	2012/6/7 19:18:16
中文题目：	制造业企业采购付款环节内部控制研究——以A公司为例
英文题目：	Research on the internal control of purchasing payment link in manufacturing enterprise——Take the example of company A
指导老师：	周晓苏
中文关键字：	制造业企业；采购付款；内部控制；风险管理
英文关键字：	manufacturing enterprise; purchasing payment; internal control; risk management;
中文摘要：	随着经济的全球化发展，中国制造业发展迅速，在经济总量中的份额不断提高，逐渐成为中国经济的重要支柱之一。然而，制造业企业财务舞弊的案例不断出现，不仅给企业造成严重的经济损失，还严重危害消费者的生命财产安全。这些现象背后的原因很多，内部控制的缺失是主要的原因之一。内部控制作为现代管理理论的重要组成部分，其建立完善及执行效果越来越受到广泛的关注。目前，国内制造业企业的内部控制制度仍不完善，在采购付款环节内部控制方面还存在诸多问题，如采购流程设计不合理、控制执行力度不够、控制效果不好等问题，导致采购付款环节内部控制的监督作用没有充分发挥。作为制造业企业的重要环节，采购付款环节内部控制尤为重要。同时采购业务也是加强管理、降低成本的关键环节，直接影响到企业的经济利益。尤其2008年金融危机的爆发，严重打击了投资者的信心，制约了经济的增长，制造业的发展也受到不同程度的影响。因此建立一套适应制造业企业特点的采购付款内部控制制度就显得非常有必要。本文在写作过程中，首先运用内部控制基本理论，对制造业企业A公司采购付款环节内部控制进行分析，进而揭示其采购付款环节内部控制中存在的主要问题，最后从风险管理角度探求完善采购付款环节内部控制制度，尝试将企业战略、风险管理与内部控制结合在一起，以增强采购付款环节内部控制制度的针对性和实用性，提高参与主体的积极性，提升A公司内部控制管理水平，以应对后金融危机带来的挑战。同时希望能对制造业企业完善内部控制体系、提高企业内部控制实施效果具有一定的参考价值。关键词：制造业企业；采购付款；内部控制；风险管理
英文摘要：	With the development of economic globalization, manufacturing industry has developed rapidly and become one of the important pillars of economy in china. Besides, the share of total economic output has also increased. However, financial fraud cases of manufacturing enterprises appear constantly. These phenomena not only cause serious economic losses, but also harm to the property and lives of the consumer. There are lots of reasons, but one of the main reasons is lack of internal control. As an important part of modern management theory, the construction of internal control becomes more and more widespread concern. At present, the internal control system of the domestic manufacturing enterprises is still not perfect. There are many problems in the internal control of purchasing payment link. Such as the design of purchasing process is unreasonable, the effect of control is bad. Therefore, the supervision function of internal control is not fully. As the important part of the manufacturing enterprise, the internal control of purchasing payment link is particularly important. At the same time, purchasing business is also a key link to strengthen management and reduce the cost in the company, which directly affects the enterprise's economic interests. With the outbreak of the financial crisis in 2008, investor confidence hit, economic growth has been restricted, and the development of the manufacturing industry has also been affected. Therefore, it is necessary to set up an internal control system of purchasing payment, which adapt to the characteristics of the manufacturing enterprises. Firstly, the paper analyzes the internal control of purchasing payment link of the manufacturing enterprise company A by the internal control basic theory. And then the paper reveals the main problems of the internal control of purchasing payment link. Finally, the paper perfects the internal control system of purchasing payment link from the point of risk management. The author also tries to combine business strategy, risk management and internal control in the paper in order to enhance the relevance and practicality of the internal control system of procurement payment link. It is useful to improve initiative of participation of the company and it is also useful to enhance the management level of internal control for dealing with the challenges of the financial crisis. At the same time, I hope this paper can provide certain reference value for perfecting the internal control system and enhancing the internal control effect in manufacturing enterprise. Keywords: manufacturing enterprise; purchasing payment; internal control; risk management;
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