联系我们

论文查询结果	返回搜索

论文编号：	7832
作者编号：	2120132587
上传时间：	2015/12/7 15:29:40
中文题目：	X电梯公司新梯销售合同评审研究
英文题目：	Research on New Equipment Sales Contract Review of X Elevator Company
指导老师：	陆宇建
中文关键字：	销售合同；合同评审；内部控制；风险
英文关键字：	Sales Contract, Contract review, Internal control, Risk
中文摘要：	随着全球经济一体化进程加快，我国市场经济发展迅猛，市场交易环境错综复杂，现代企业经营管理需面对越来越多的风险。在这一背景下，企业内部控制、风险管理等相关理论不断的发展和完善，更多的企业管理者认识到内部控制的重要性。而合同评审作为控制合同风险的重要环节，其理论相对较少。在ISO9000质量管理体系2000版标准中，“合同评审”内容体现在7.2.2条款“与产品有关的要求的评审”中，对合同的评审时机、评审内容、评审依据等规定的更加具体、明确。 X电梯公司是一家美国上市的外资公司，在内控管理方面相对先进和完善，在长期的经营管理过程中，已经摸索并制定了一系列适用于本企业的有效的合同评审内部控制办法，大大规避了经营中的风险。但由于经济环境的快速变化，加上电梯行业新梯销售合同具有产品定制化、合同执行期久、合同金额高、合同条款复杂的特点，对合同评审的要求越来越高。内控管理与合同评审效率之间的矛盾愈加突出。 本文是作者在对内部控制和合同评审理论研究基础上，采取理论联系实际的案例研究方法，系统介绍了X电梯公司内部控制和合同评审管理体系的建设和运转。针对公司新梯销售合同评审在内部控制各环节存在的问题，提出了：建立销售环节审核控制点、优化合同评审组织架构、综合评价合同评审方法等一系列改进措施，最后建立一套合同评审流程并持续改进。以期对中国制造业企业完善风险控制能力，特别是合同评审的内控管理水平，增强风险管控能力提供参考，从而提高国际竞争力，保证企业的健康持续发展。
英文摘要：	With the rapid development of global economic integration, China's market economy grows fast and the business environment change to be more complex. As a result, modern enterprise needs to face more and more risks during operation. In this context, theories of enterprise risk management and internal control developed and improved according. However, as an important part of controlling contract risks, theories related with contract review are less. In the standard of ISO9000 quality management system (version 2000), contract review requirement is reflected in the 7.2.2 terms: review on product related requirements, in which the contract review timing, contents and basis are defined more specific and clear. As a listed company in U.S., X has explored and developed a series of effective contract review internal control measures, and avoids lots of operation risks. Given that the new equipment sales contract has below features: product customization, long execution period, high contract amount and complex commercial terms, together with the rapid changes in the economic environment, the requirements on contract review became higher and the contradiction between internal control and efficiency of contract review is more prominent. This paper is written based on researches of the internal control and contract review theory. After review the related theories, using example research method, author analysis the achievement that X has done in internal control and contract review process. In view of the deficiency of internal control on new equipment sales contract review, this paper puts forward a series of improvement measures, such as establishing the control points for sales, optimizing the organization structure, putting forward a comprehensive evaluation method of contract review and establishing a sets of contract review process. The purpose of this paper is to set a good example for Chinese manufacturing enterprises, and help on improving the risk control ability, especially on contract review process and finally improving the competition in the world and ensuring the healthy and sustainable development of enterprises.
查看全文：	预览  下载(下载需要进行登录)