基于公司治理下的国有企业采购业务内部控制研究——以云南驰宏锌锗股份..

中文摘要

随着40年改革开放到今天，越来越多的优秀企业飞速成长，这大批优秀企业提供了无尽动力致使中国经济快速发展，国营企业在多轮调整改革后亦萌发出了新的生机。但是受国内外企业经营环境变化、信息化技术的普及、管理者管理理念转变，特别是企业规模化与资本大众化的背景影响下，两权分离带来的利益冲突与信息不对称矛盾突出。近几年，企业内部控制的构建与实施在国内引起了高度重视，相关指导规范、法规相应落地，如何将基本的指引规范有效运用于适合各企业内部控制体系中，并成为企业行之有效的管理工具、防范各类风险的机制，是企业迫切需解决的问题。本文以我国《企业内部控制基本规范》和公司治理结构作为基本概念，紧扣云南省国资委对省属企业监管措施，选取云南驰宏锌锗股份有限公司采购业务作为研究点，基于该公司组织框架下对现行采购业务的制度及管控措施进行分析。并就其存在的问题，提出相应保障性意见，形成本篇学术范文。以期对我省同行业、同类型企业内部控制体系的构建与改进提供一定思路，提高现行企业的管理水平。

关键词：国营企业；内部控制；公司治理结构；采购业务

ABSTRACT

After 40 years of reform and opening up to the outside world, more and more excellent enterprises have grown rapidly. These enterprises have provided endless impetus for the rapid development of China's economy. However, under the influence of the changes in the business environment of domestic and foreign enterprises, the popularization of information technology, the change of management philosophy of managers, especially the background of enterprise scale and capital popularization, the conflict of interests and information asymmetry caused by the separation of the two rights are prominent. In recent years, the construction of enterprise internal control and implementation in China caused the attaches great importance to, the relevant guidelines, regulations, corresponding to the ground, how to apply the efficiency and standardization of the basic guidelines to suitable for the enterprise internal control system, and become the enterprise effective management tool, guard against all kinds of risk mechanism, is the enterprise urgently needs to solve the problem. Based on our country enterprise internal control basic norms and corporate governance structure as the basic concept, stick to yunnan province sasac regulatory measures to the provincial enterprise choose yunnan chi macro zinc germanium co., LTD. Procurement as a research point, based on the current procurement in the framework of the company organization system and the control measures were analyzed. And on its existing problems, put forward the corresponding assurance opinions, forming this academic paper. It is expected to provide some ideas for the construction and improvement of the internal control system of the same industry and the same type enterprises in our province and improve the management level of the current enterprises.

Key words: state-owned enterprises; Internal control; Corporate governance structure; procurement

目录

第1章 绪论1

1.1研究背景及意义1

1.1.1 研究背景1

1.1.2 研究目的1

1.2国内外文献及文献评述1

1.2.1 国外文献1

1.2.2 国内文献2

1.2.3文献评述2

1.3研究方法及内容2

1.3.1研究方法2

1.3.2研究内容1

第2章 相关理论概述3

2.1公司治理结构理论3

2.2内部控制相关理论3

2.2.1 内部控制的概念3

2.3采购业务相关理论3

第3章 云南驰宏锌锗股份有限公司为例内部控制现状分析5

3.1云南驰宏锌锗股份有限公司简介5

3.2云南驰宏锌锗股份有限公司结构治理分析5

3.3云南驰宏锌锗内部控制制度存在的问题及分析7

3.3.1 国资委监管下的企业内部控制环境7

3.3.2 云南驰宏锌锗股份有限公司内部控制流程分析8

3.3.3 云南驰宏锌锗股份有限公司采购业务分析9

第4章 对云南驰宏锌锗公司内部控制的改进建议13

4.1公司组织架构改进及建议13

4.2云南驰宏锌锗公司内部控制流程改进13

4.3对云南驰宏锌锗公司采购业务的建议13

结论14

参考文献15