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论文编号：	5792
作者编号：	2220110308
上传时间：	2013/12/4 18:46:25
中文题目：	烟草商业企业物资采购审计研究
英文题目：	Tobacco commercial enterprise material purchasing audit research
指导老师：	张继勋
中文关键字：	烟草企业;物资采购;内部审计
英文关键字：	tobacco enterprise;material purchasing;internal audit
中文摘要：	随着现代科学技术的发展，人们逐渐认识到了吸烟对人体的危害，特别是2001年我国加入世贸组织以后签署了《国际烟草控制框架公约》，世界各地控烟浪潮此起彼伏，对我国烟草业的发展产生了很大的影响。由于我国实行烟草专卖制度，带有一定的行业垄断性质，随着市场经济制度的建立和现代企业制度的完善、发展，烟草行业内部开始面临一些问题。比如：烟草企业内部运行成本增加就是其中的一个重要问题。物资采购审计作为烟草商业企业内部审计的一个模块，对于减少物资采购风险、提升企业成本费用利润率、规范企业经营管理发挥着不可或缺的作用，已逐步成为内部审计的重要内容。但是烟草企业内部审计目前尚属于初级阶段，尽管在内部审计机构运转模式、职能定位、审计领域拓展等方面做过一些尝试，但仍然面临诸多问题悬而未决。烟草企业内部审计迫切需要变革，以适应不断发展的内部审计要求。本文将烟草商业企业的物资采购行为作为研究对象，把具体的物资采购内部审计实务作为研究重点。首先从内部审计定义、委托代理理论及物资采购定义、分类、特点等方面论述物资采购内部审计的理论基础。其次，从管理审计、合同审计、财务审计三个方面，基于物资采购的流程环节，介绍了物资采购内部审计的基本框架。在此基础上，分别列出三个有代表性的案例，分析了目前在内部审计过程中物资采购经常遇到的问题，并总结出烟草企业物资采购审计存在的不足。最后，从增强内审独立性，提高内审人员综合素质；利用信息化技术提升审计效率；逐步引入风险导向审计等方面提出物资采购内部审计的改进策略。
英文摘要：	With the development of modern science and technology, people gradually realized the danger of smoking on the human body, especially in 2001 China joined the WTO and signed the "International Framework Convention on Tobacco Control", the tobacco control wave after another worldwide, which had a great impact on the development of China's tobacco industry. Since China adopted the tobacco monopoly system, the tobacco industry with a certain nature of monopoly. As the market economic system and the modern enterprise system established and improved, the tobacco industry began to face some problems. For example: one of the most important issues is the increases in inner operational costs.The procurement audit as a tobacco commercial enterprise internal audit module, to reduce the procurement risk, improve enterprise cost margins, standardization of enterprise management plays an indispensable role, has gradually become an important content of the internal audit activity. But the tobacco enterprise internal audit is still belongs to the primary stage, in spite of the internal audit organization operation mode, function orientation, the respect such as expansion of the audit done some try, but still faces many problems unresolved. The tobacco enterprise internal audit is an urgent need to change, to adapt to the development of internal audit requirements.In this paper, the tobacco commercial enterprise material purchasing behavior as the research object, the specific material purchasing as the research focus of internal audit practice. First of all, the author discusses the theoretical basis of the material purchasing of internal audit from the internal audit definition, principal-agent theory and the procurement aspects such as definition, classification and characteristics.Second, under the contract of from the management audit, contract audit, financial audit, based on the procurement process, this paper introduces the basic framework material purchasing of the internal audit activity. On this basis, the three typical cases were listed, the analysis of the current material purchasing frequently encountered problems in the process of internal audit, and sums up the tobacco enterprise material purchasing of the defects in the audit.Finally, from strengthening internal audit independence, improving the internal audit personnel overall quality, using the information technology improve auditing efficiency, gradually introducing risk-oriented audit and so on, the material purchasing of internal audit improvement strategies are put forward.
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