采购业务内部控制存在的问题及对策——以浙江亚伦集团为例.docVIP

PAGE 10 采购业务的内部控制存在问题及对策—以浙江亚伦集团为例 标【摘要】 《中国制造2025》发展战略指出，使制造行业面临了更大的竞争压力，为了在供应链的竞争中激流勇进，采购业务管理在企业竞争中扮演着越来越重要的角色，企业可以通过提高采购业务的内部控制，提高企业的市场占有率从而提高企业市场竞争的能力，然而当下仍然有不少企业的采购业务的内部控制没引起足够的重视，其中以浙江亚伦窝案最为典型，亚伦窝案揭示了王品发作为集团总经理利用职务便利贪污公款60万元，收受贿赂共计28余万元。公司上下共有总经理，副经理，采购员等二十余人以贪污罪、受贿罪被追究刑事责任。该事件也引发出我国采购人员损公肥私、收受客户回扣和贿赂等采购业务内部控制不严产生的风险问题。深究其丑闻原因，其风险管理、内部控制以及采购业务等方面均存在风险问题，其中以采购业务内部控制为切入点，探究亚伦集团造成亏损的诸多因素中，采购业务内部控制中公司未能监测和控制集团采购业务和进行风险管理，由此引发的滥用职权、收受客户回扣和贿赂采购风险，为企业带来巨大的影响。 【关键词】 采购业务 内部控制 风险管理 对策 Problems?and?Solutions?of?Internal?Control?in?Purchasing?Business:?A?Case?Study?of?Zhejiang?Aaron?Group [Abstract] The development strategy of Made-in-China 2025 points out that the manufacturing industry is facing greater competition pressure. In order to advance bravely in the competition of supply chain, purchasing business management plays an increasingly important role in enterprise competition. Enterprises can improve their market competition ability by improving the internal control of purchasing business and increasing their market share. However, at present, they still have the ability to compete in the market. However, many enterprises have not paid enough attention to the internal control of purchasing business, of which the Yalunwo case in Zhejiang Province is the most typical one. The Aaron Woo case reveals that Wang Pingqi used his position to facilitate the embezzlement of 600,000 yuan of public funds and accepted bribes totalling more than 280,000 yuan. There are more than 20 general managers, deputy managers and purchasers in the company. They are investigated for criminal responsibility for corruption and bribery. The incident also triggered the risk problems caused by the lax internal control of procurement business, such as the loss of public and private fertilizer by procurement personnel, the acceptance of customer rebates and bribes. Deeply investigating the causes of the scandal, there are risks in risk management, internal control and procurement business. Ta