企业采购与付款循环内部控制研究——A公司的案例研究

1、企业采购与付款循环内部控制研究A公司的案例研究 摘 要 采购与付款的管理是成本费用管理的重要组成部分,是直接影响企业盈亏的关键要素。在社会化大生产和商品经济条件下,采购管理的作用日益突显,采购已不仅仅是企业或部门的一种独立的功能和一般性的工作,而是一种与公司经营目标和战略目标紧密相关的综合性管理活动。为了保证采购目标的完成,提高采购效率,必须建立一套强有力的采购组织体系,加强采购活动的控制能力。中国的现实问题是内部控制理论和实践起步较晚,管理者重视程度不够,监督机制不健全,尤其采购管理是企业的薄弱环节,采购成本过高,且容易滋生腐败,急需得到有效的控制。对此作者产生了浓厚的兴趣,基于理论和实践两

2、方面的考虑,试图对采购与付款循环的内部控制问题做出初步的探究。 所有的企业都要进行成本控制,而采购是发生成本昀大的领域。物料价值占营业收入的比重随行业不同有很大差别,据美国调查研究机构所公布的数据显示,在生产型企业中,物料价值平均占销售额的52%,是其余成本的1.35倍(其余成本包括工资、奖金、运营费用、税金、利息和股利)。而在中国企业中,各种物资的采购成本占到企业销售额的70%。采购成本的下降,会使企业的利润率提高很大的比例。采购费用的减少,说明库存物资占用的资金比例降低,从而提高了企业资金的利用率和周转率。对于大型企业集团来说,这是它们发掘自身潜力,打击竞争对手,赢得市场的关键,因此加强采

3、购与付款循环的内部控制是当前形势对企业的客观要求,也是实现可持续发展需要。 近来震惊全球的西门子贿赂门事件被媒体曝光,涉案金额超过10亿欧元,是目前全球金额昀大的商业行贿丑闻。商 业贿赂案件中以采购项目为目标的案件发案率昀高,涉案金额逐年上升。以上 种种,使人们对公司内部管理完善程度及监督水平产生质疑,为防范此类风险,各界对构建完善的采购与付款循环内部控制的需求日益强烈。 目前,在世界范围内,采购管理同物流管理、供应链管理一样,越来越受到人们的普遍重视。在市场经济条件下市场需求的不确定性和多变性,导致现代企业必须具备高度的应变能力,作为企业供应链的源头,采购工作也随之变得更加复杂,涉及更多内容

4、,工作流程更加复杂更加规范化,参与作业的活动1机构和人员更多。特别是一些大中型企业,采购的商品品种繁多、数量大,采购工作往往不是由一个人来完成,而是由一部分人组成的采购团队来进行,要使采购工作高效而顺利的开展,保证商品供应的不间断,企业经营业务正常运行,做好全面的风险防范工作,必须对原有采购模式进行改革,建立一整套强有力的采购组织内部控制体系。 采购与付款循环内部控制的目标是,规范企业采购流程,降低采购成本,提高采购业务的时效性和准确性,确保购进物资符合采购申请的要求,确保采购与付款循环中会计信息的真实性完整性。 我国内部控制存在的主要问题是,控制环境先天不足;内部控制制度缺乏指导性;风险评估

5、机制匮乏;缺乏适当的控制活动导致有章不循或无章可循;预算控制约束软化;信息沟通不畅,内部审计监督力度不足。 财政部今年刚刚出台的企业内部控制具体规范第xx号-采购与付款(征求意见稿),主要是针对内部会计控制方面的规范,针对采购与付款环节内部管理控制的理论指导还未完全形成。内部会计控制仅为企业内部控制中的一部分,而不是内部控制的全部。一定要摒弃“内控管理是财务部门的事情”这样一种片面的认识,树立内控管理事关全公司各部门、各环节的整体意识和全局思想,由公司各个部门各司其职,各负其责,才能有效发挥协同效应。 在采购管理过程中,如何建立有效的管理机制,控制好采购成本、降低采购费用,优化采购流程,进而设

6、计出符合企业发展目标的采购组织内部控制制度,作好采购的绩效管理,现阶段暂未形成较为完善的理论指导和设计模式,这也是现在我国大中型企业采购管理中面临的一个重点和难点问题。参考国内外研究成果,这个问题多是理论框架,没有真实落地,本文尝试通过把内部控制作为一个管理要件,置于公司治理中的采购与付款循环之内进行研究,提高采购效率,实现公司价值的提升。 为了更清楚的表达内部控制与公司治理在企业发展中的作用和意义,本文引用了A公司成功改革的案例。A公司是一家国有大中型企业,采购品种繁多、涉及金额大,采购工作相当繁重。2004年其所属的集团公司为应对市场新形势的挑战,管理模式由传统的粗放分散型向集约集中型过渡

7、,并依赖广泛的信息系统、复杂的网络和多层次的流程来支持ERP的实施。内控实施后2005年公司采购成本下降了25%,成果相当显著。该方案首先从采购物流环节的内部控制改2革入手,带动相关业务流程制度的改革,进行全面风险管理,优化业务流程,提高整个公司的治理水平。采购模式由原来的分散采购改为复合式集中采购,即集团采购部实施集团层面集中采购,各地区分公司分别设立采购部,实施分公司层面集中采购,并接受集团采购部的指导。A公司采购部门组织结构进行改革,分为采购计划组、招标采购组和合同执行组,实现了不相容岗位分离。并且规范了请购、采购、验收和付款环节业务流程和各相关部门职责,实现了需求与采购分离,采购与决策

8、分离的管理目标,建立了相应的授权和审批制度。本文希望通过对 A 公司采购组织的研究,对国有大中型企业采购组织的内部控制设计提供一定参考依据。 结合案例分析,本文总结出采购与付款循环内部控制的关键控制点在于,企业应当建立采购与付款业务的授权制度和审核批准制度,并按照规定的权限和程序办理采购与付款业务;不相容的岗位必须实行职责分离;严格执行凭证和记录控制;采购与验收的管理流程及有关控制措施应当清晰;财务部的合同审核、付款审核控制制度要明确;建立退货管理制度;建立供应商评估体制,定期评估供应商信誉及供货能力;执行内部核查程序。 通过研究,还对我国企业采购与付款循环内部控制提出了一些改进建议。建议我国

9、企业完善控制环境,完善覆盖各环节的监督制约机制,加强针对内部业务控制的内部审计监督力度;组建采购价格委员会,提倡施行集中采购,大宗商品或劳务采购采用招投标方式,以提高采购过程透明度;加强员工品行和业务能力教育,降低错弊风险;加强信息系统安全控制和维护制度,把好权限控制关,保证信息流畅通,提高交易信息、商务管理信息、市场信息和会计信息的可靠性。建议企业建立激励与约束机制,在科学的业绩评价体系上,将管理目标层层分解,分别明确管理层和员工对实施有效内部控制的责任,根据业绩的好坏实行奖惩,有利于激发员工的积极性,以实现公司的目标。设立良好的内部会计控制活动,做好合同审核、预算把关、付款复核工作,有效保

10、证会计信息的真实完整。加强对设计环节的监控力度,只有设计方案经济节约并且符合客户实际需求,才能提高采购工作效率,有效降低采购成本。建立突发事件应急管理机制,达到快速反应的效果,使企业在竞争中快速占领市场。 本文把内部控制作为一个管理要件,置于公司治理中的采购与付款循环之内,重视从该角度研究内部控制,把内部控制看作公司治理的有机组成部分。3以供其他企业参考,希望能够对今后的改进工作起到一定的帮助作用。关键词:内部控制;采购与付款循环;风险管理4Abstract The purchasing and payment Management is important component of expe

11、nse managements, which is the key element influencing enterprise's profit and loss directly. Under the large-scale social production and commodity economy condition, the function of purchasing management is conspicuous day by day; purchase has already not merely been a kind of independent functi

12、on of enterprises or the department and general work, but one kind, with closely linked comprehensive management activity of company's operations objective and strategic objective. In order to guarantee that realize the goal, improve the efficiency of purchasing, must set up a set of powerful pu

13、rchase organizing systems, and strengthen control abilityRealistic problem of China whether Internal Control theory and practice start late, administrators dont pay enough attention, and supervision mechanism is imperfect, especially purchase is the weak links. apt to cause the highly purchasing cos

14、t and corruption. These cases need getting effective control. Have produced the strong interest to this problem, and considered on the basis of two respects of theory and practice, author attempt to make a research about Internal Control of this circulationAll enterprise is it carry on cost control

15、to want, is it take place cost most heavy field to purchase. The proportion of taking the business income of the supply value has very great differences with the trade differently, investigate according to /.e data that the research institution announces show, in productive enterprises, the supply v

16、alue account for 52% of the sales equally, is 1.35 times of other cost include the salary, bonus, operation funds, tax, interest and dividendAmong Chinese enterprises, purchasing cost of different goods account for 70% of the sales. The decline of the purchasing cost will make the profit rate of ent

17、erprises raise very large proportion, and will reduce the fund that the stock take up, thus improve the utility rate and turnover rate. To large-scale enterprise group, this is the key element of that they explore one's own potentiality, attack the rival, win the market. So it is an objective de

18、mand of present situation to strengthen and the Internal Control of5purchasing and payment circulation, meet the need of sustainable development tooExposed by the media to shock global Siemens bribery, the amount of money involved in the case exceeds 1 billion euro, which is the biggest amount of gl

19、obal commerce bribes at present. The amount of money involved in these cases rise year by year. The above, make people query to the degree of management and supervisionIn order to take precautions against this kind of risk, the demand that perfect the Internal Control in purchasing and payment circu

20、lation is strong day by dayAt present, like Logistics and Supply Chain management, purchasing management has received people's attention more and more. Uncertainty and changeable of market demand, must cause modern enterprise with height adaptabilityAs the source of the supply chain, purchasing

21、becomes even further more complicated, involve more contents. The workflows are further complicated further standard, and have more organization and personnel participate in. Especially in some large and medium-sized enterprises, purchase various in style and large quantity goods, which is too heavy

22、 work to do, always need a team but one people to carry. To make it work high-efficient and smoothly, the ones that guaranteed the goods supplied are incessant and normally, take precautions against the risk, must set up a whole set of powerful Internal Control SystemThe goal of this circulation is

23、to standardize the procedure of purchasing, reduce the purchasing cost, and raise the prescription and accuracy. It guarantee that buying the materials accords with and the purchase demand, and guarantee that accounting information of purchasing and paying is true and intactThe subject problem of in

24、ternal control in our country is: Control environmental imperfect; The Internal Control system lacks guidance; The assess risk mechanism is short; Lack the proper control activity and result in ignoring rules; Budget control is restrained softly; The information sharing is not smooth, the supervisio

25、n of internal audit is insufficiently, etcThe Ministry of Finance has just issued this year Enterprises Internal Control concrete norm -Purchasing and payment draft .It is a norm of internal accounting control, but theoretical direction of internal management control has not6take shape totally. Inte

26、rnal accountings control is a part in enterprise only, but not internal control all. Only if very department performed its own responsibility,the cooperative effect would play effectivelyIn the course of purchasing management, how to set up the effective mechanism of management, control the goods pu

27、rchasing cost, reduce the purchase expenses, optimize the purchasing procedure, and then design the Purchasing Internal Control System which accord with enterprise's development goal, do well the performance management, has not formed the comparatively perfect theoretical direction and design mo

28、de temporarily at the present stage. These are now the large and medium-sized enterprise of our country faced difficult problems. Consulting the domestic and international research results, this question is mostly theory frames, have not fallen truly, this text tries to take Internal Control as an i

29、mportant management document, carry on research within purchasing and payment circulation of corporate governance, improve the efficiency of purchasing, realize the promotion of company's valueThis text has quoted the case of Company As successful reform to clearer express the function of Intern

30、al Control and corporate governance. Company A is a state-run large -sized enterprise, purchase works are very heavy to purchase the amount of money involved various in style. In order to tackle the challenge of the new situation of market in 2004, Company As affiliated group corporation carry out t

31、he management mode transition from traditional extensive to concentrate type, and relies on extensive information system, complicated network and multi-level procedure to support ERP. It is quite remarkable that Company A's purchasing cost has dropped by 25% in 2005. First, the reforms start wit

32、h the Internal Control in purchasing, drive the reform of the procedure system of relevant business, carry on overall risk management, optimize the business procedure, and improve the administration level of the whole company. The purchase mode changed by the original scattering type into compoundin

33、g centralized purchasing type, namely the group purchasing department implements group's aspect centralized works, the branch company set up purchasing departments which implement the aspect7centralized purchasing of branch company, accept the guidance of the purchasing department of the group.

34、Carried on the reform in purchasing department's structure, Company As purchasing department includes plan group, purchase group and contract carry out group, which separate the incompatible post. Make out the norm of link business procedure and every relevant department's duties which inclu

35、de demand, purchase, confirm and pay the bill, it has realized that separated with demand and purchasing, and separated with purchasing and makes policy, and has set up mandate and examination systemCombine case analysis, summarize the key control point about purchasing and payment circulation to li

36、e in, enterprises should set up the mandate system and verify the system of purchasing and payment, the business of sanctioning, and handle the business according to fixed authority and procedure; Separate the incompatible post; Carry out the evidence and record to control strictly; Management proce

37、dure and relevant control measures in purchased and confirming should be clear; Finance Department examine the contract and the bill strictly; Management system that setting-up sends back goods; Set up a system of supplier assess, assess supplier's prestige and supply ability regularly; Carry ou

38、t the internal examination procedureThrough studying, it has proposed some improvement suggestions to enterprises of our country within internal control of purchasing circulation. Propose enterprises of our country perfect the control environment are, perfect the supervision and restraint mechanism

39、of covering every link, strengthen the supervision of internal audit; Set up the price committee, recommend implementing centralized purchasing, adopt the bid way in large goods or the labor service, in order to improve the transparency of purchase; Strengthen staff's professional abilities and

40、morals to educate, reduce the fraud risk; Strengthen the safety of information system and the safeguard system, control the authority, guarantee information is smooth, and improve its reliability. Advise enterprises to set up encouraging and punishing mechanism, appraise on the system in the scienti

41、fic achievement, according to the quality implementation rewards and punishments of the achievement, which help to excite the staff's enthusiasm and realize the goal of the company. Perfect internal8accounting control, do contract verifying, and check on budget and payment work, guarantee effect

42、ively accounting information is true and intact. Strengthening the control of designing link, only if the design plan economizes and accords with demands of customers, could improve working efficiency, reduce the purchase cost effectively. Set up the emergent mechanism, make enterprises dominate the

43、 market fast in competitionThis text tries to take Internal Control as an important management document, carries on researches within purchasing and payment circulation of corporate governance, regards Internal Control as the organic component of corporate governance. For other enterprises' refe

44、rence, it hopes to play a certain role to the improvement in the future Keyword: Internal Control; Purchasing and payment circulation; Riskmanagement9目录 引言1 第1章 内部控制概念的演进.3 1.1萌芽期-内部牵制3 1.2发展期-内部控制制度. 3 1.3完善期-内部控制结构理论4 1.4成熟期-整体框架理论. 5 1.5我国企业内部控制规范的发展. 7 1.6我国采购与付款环节的内部控制规范的研究现状. 8 第2章 采购与付款循环内部控制

45、的重要性及特点 10 2.1采购与付款循环内部控制的重要性 10 2.2采购与付款循环内部控制的特点.11 2.3采购的发展现状.14 2.4采购的发展趋势15 第3章 采购与付款循环内部控制案例. 16 3.1背景介绍16 3.2原有模式下采购环节的内部控制. 16 3.3改进后A公司采购与付款循环的内部控制18 . 23 3.4运行效果29 第4 章 采购与付款循环内部控制的关键控制点及改进建议. 30 4.1采购与付款循环内部控制的关键控制点. 30 4.2改进建议31 参考文献 34 致 谢 352图表索引 图2-1 采购部门组织结构图19图3-1 采购申请提出和审核流程图. 22 图

46、3-2 采购合同/订单签订流程图 26图3-3 采购合同付款流程图. 28 3企业采购与付款循环内部控制研究?A公司的案例研究 引言 在新世纪,随着经济全球化趋势的增强,以信息技术为先导的现代科技革命在加快,供应链管理作为一种昀新的管理模式已成为世界管理界关注的焦点,而采购管理是供应链管理的关键环节,其作用日益突显。目前采购已不仅仅是企业或部门的一种独立的功能和一般性的工作,而是一种与公司经营目标和战略目标紧密相关的综合性管理活动。为了保证采购目标的完成,提高采购效率,必须建立一套强有力的采购组织体系,加强采购活动的控制能力。我国所面临的现实问题是内部控制理论和实践起步较晚,管理者重视程度不够

47、,监督机制不健全,采购管理尤其是企业的薄弱环节,采购成本过高,操作流程透明度低,容易滋生腐败,急需得到有效的控制。 降低采购成本,会使企业的利润率提高很大的比例,减少采购费用,会降低库存物资占用的资金比例,从而提高企业资金的利用率和周转率。对于大型企业集团来说,这是它们发掘自身潜力,打击竞争对手,赢得市场的关键,因此加强采购与付款循环的内部控制是当前形势对企业增强竞争力的客观要求,也是实现可持续发展的需要。 去年震惊全球的西门子贿赂门事件被媒体曝光后,引起世人的高度关注,涉案金额超过 10亿欧元,是目前全球金额昀大的商业行贿丑闻。近年来司法机关揭露的众多商业贿赂案件中,以采购项目为目标的案件发

48、案率昀高,涉案金额逐年上升。以上种种,使人们对公司内部管理完善程度及监督水平产生质疑,为防范此类风险,各界对构建完善的采购与付款循环内部控制的需求日益强烈。 目前,我国内部控制的研究主要侧重于内部控制环境和内部控制规范的研究,对于内部控制与公司治理方面的研究,尤其是针对采购与付款循环的研究较少。在采购管理过程中,如何建立有效的管理机制,控制好采购成本、降低采购费用,优化采购流程,进而设计出符合企业发展目标的采购组织内部控制制度,作好采购的绩效管理,现阶段暂未形成较为完善的理论指导和设计模式,这也是现在我国大中型企业采购管理中面临的一个重点和难点问题。基于此,本文尝试通过把内部控制作为一个管理要

49、件,置于公司治理中的采购与付款循环之内进行研究,提高采购效率,实现公司价值的提升。1企业采购与付款循环内部控制研究?A公司的案例研究 在研究过程中,本文采用了个别分析与一般分析相结合,纵向比较法,理论和实践相结合等科学方法对问题进行了深入分析。以 A 公司为例,A 公司旧有采购模式具有我国国有企业的典型特点,采购成本高,效率低,流程透明度低。本文试图通过介绍 A 公司采购模式改革的先进经验,进行纵向对比分析,并总结出我国企业优化采购流程,明确岗位职责,增加透明度,作好采购的绩效管理的改进意见,以供其他企业参考,希望能够对我国企业采购与付款循环内部控制今后的改进工作起到一定的帮助作用。2企业采购

50、与付款循环内部控制研究?A公司的案例研究 第 1章 内部控制概念的演进 1.1萌芽期-内部牵制 一般认为,在 20世纪 30年代以前,都是内部控制牵制的时期。18世纪产业革命之后,随着企业大规模化及资本大众化,一些公司为了进行控制、考核,采用了内部稽核制度,因效果显著而引得其他企业纷纷效仿。20世纪初,美国企业逐渐在其基础上摸索出了一套组织、调节、制约和检查企业生产经营活动的方法,建立了“内部牵制制度”,主要体现为以账目间的相互核对为主要内容并实施岗位分离的思想,其特点是“以任何人或部门不能单独控制任何一项或一部分业务权力的方式进行组织上的责任分工,没想业务通过个人和部门职能的正常发挥能进行交

51、叉检查和交叉控制”。实践证明,内部牵制机制却是能有效的减少错误和舞弊,这在早期被认为是确保所有账目正确无误的一种理想控制方法。 1.2发展期-内部控制制度 但是随着生产社会化程度的提高,以及股份制公司这一企业组织形式的出现,企业不得不加强生产经营控制,原先的内部牵制方法已难以满足内部管理的需求。从 20 世纪 30 年代开始,以账户核对和职务分工为基础的内部牵制逐步超越会计范畴,向由组织结构、岗位职责、人员条件、业务处理程序、检查标准和内部审计等要素构成的较为严密的内部控制演变。1949年美国审计程序委员会下属的内部控制专门委员会发表的内部控制、协调系统诸要素及其对管理部门和注册会计师的重要性

52、专题报告中,第一次对内部控制进行定义性表述:“内部控制是企业所制定的旨在保护资产、保证会计资料可靠性和准确性、提高经营效率、推动管理部门所制定的各项政策贯彻执行的组织计划和相互配套的各种方法及措施。”同时报告对内部控制的范围也做出解释,指出内部控制既是对会计和财务部门直接有关的控制,也包括了预算控制、成本控制、3企业采购与付款循环内部控制研究?A公司的案例研究 定期报告经营情况、进行统计分析并将统计报告送交有关部门、制定计划对有关人员履行职责的能力进行培训、设立内部审计部门以保证管理部门所制定的各种程序准确、顺利贯彻执行等等。当时,这一定义和解释被普遍认为是对内部控制概念认识上的重大突破,但是由于缺乏可操作性,直至 1972年美国审计准则委员会在其审计准则第 1号公告中较精确的定义了内部控制概念: (1)内部会计控制由组织计划与保护资产和保护财务资料可靠性有关的记