X微型汽车制造企业采购业务内部控制研究-会计专业论文.docxVIP

摘 摘 要 万方数据 万方数据 摘 要 采购业务是企业进行生产活动的首要环节，同时也是生产的准备阶段以及运营资 金循环的开始阶段。采购业务直接涉及商品与现金的进出，关系到企业的生产和销售 计划的实现，其运行复杂且环节多,若无法严格控制则会导致资金的支付或负债的增 加，容易产生舞弊产生的可能性。对于汽车制造企业来说，采购业务是企业运营的关 键环节，它关系到企业成本和利润的高低。加强其采购环节的内部控制，是降低经营 成本、提高企业效率的重要手段，也是增强竞争力的重要途径。 本文采用理论分析法、实地调查法和案例分析法，以 X 微型汽车制造企业为例， 研究了其采购业务内部控制情况及其改进问题。第一章为绪论、研究背景以及本文研 究的目的、意义和思路；第二章阐述了采购业务相关的内部控制理论、采购管理理论 以及供应链理论，；第三章介绍了 X 企业采购业务内部控制现况，并对其存在的问题 进行原因分析；第四章探讨了如何优化 X 企业采购业务内部控制，分别从内部控制 整体框架五要素的角度进行全方位的分析和阐述。 本文针对 X 公司采购环节的内部控制现状和存在的问题，结合采购管理理论以及 供应链理论，从制度设计、体系建设等方面优化了 X 企业采购业务内部控制制度，对 同类型企业也具有一定的借鉴与参考价值。 关键词：内部控制；采购业务；汽车制造企业；优化设计 I Abst Abstract Abstract In recent years, more and more countries and regions are beginning to realize the importance of internal controls for corporate survival and development. And China is also stepping up the study on internal control. Procurement is the most important part of business activities, and also the beginning of the funding cycle, the production preparation phase, Involving goods and cash out and related to the production and sales plans directly.And it may Result in increasing funding to pay or liability workload, running complex and multi-link, prone to fraud.For manufacturing, enterprises procurement operations is the key to business operations, it is related to the level of corporate costs and profits. Strengthen internal control aspects of the procurement is not only an important means to reduce operating costs and improve efficiency, but also an important way to enhance competitiveness. In this paper, theoretical analysis, case analysis and field survey are used to study the procurement operations of X-corporate .The first chapter introduces the domestic and international aspects of the internal control research and a sense of purpose and status of this study .The second chapter describes the procurement of business-related procurement and supply chain management theory, the theory provides a theoretical basis for the following; The third chapter describes the reasons for X corp