中核兰州铀浓缩有限公司（以下简称兰铀公司）作为中核集团下属的子公司，
是新中国成立的第一批大型军工企业，为我国国防现代化和国民经济建设做出了
重大的历史性贡献。随着我国市场经济改革的不断深入，作为老牌国企的兰铀公
司面临越来越大的来自市场的竞争压力。为了节约成本，提升质量，兰铀公司颁
布了一系列采购内控制度并严格贯彻制度执行，同时加强了监督机构设置。但是
近年来在兰铀公司的采购中仍然暴露出许多问题
本文的基本思路是通过运用控制五要素的理论，对兰铀公司采购内部控制的
控制环境、风险评估、控制活动、信息与沟通、监督五个方面逐一分析，找出其
存在的问题。围绕问题，分别对五要素提出优化方案。最后对提出的优化方案进
行评估分析。本文为本行业乃至全国大型国有企业提供了采购内部控制方面的借
鉴
关键词：采购；内部控制；风险
ABSTRACT
Purchasing is of crucial importance in a company’s manufacturing and operation procedure.
It is the fundamental segment as well as the beginning of modern logistics chain, which directly
decides the quality of ultimate products, making great contribution to the increase of a company’s
management level and economic effects. Meanwhile, there are various risks among every segment
of purchasing. And if not controlled properly, these risks will jeopardize the company’s everyday
operation.
As one of the subordinate company of China National Nuclear Corporation, Lanzhou
Uranium Enrichment Company, a large military enterprise, was founded in 1950s, has made great
historic contribution to the nation’s defense modernization and civil economic development. As
the marketing revolution goes further in China, Lanzhou Uranium Enrichment Company is facing
growing competition from the market. In order to save cost and improve product’s quality,
Lanzhou Uranium Enrichment Company promulgated series of purchasing internal control sets,
and at the same time enhanced supervising techniques. However, several problems were revealed
in the company’s purchasing movement.
By using the Five Element Theory of internal control, this paper analyzes Lanzhou Uranium
Enrichment Company’s purchasing internal control, including control environment, risk
assessment, control movement, information and communication and supervising, to point out the
faults of purchasing internal control, and bring improving plans for those faults one by one. In the
end, there will be an assessment of those plans.
The paper provides reference of purchasing internal control for national controlled
enterprises.
Key Words: purchasing, internal control, risk
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