与此同时，合同是企业在市场化经济交流合作中广泛使用的工具，企业的合同管理
工作成为了一项重要的管理手段，也是企业防范经营、法律风险的重要环节。作为我国
经济命脉的国有企业，其正处于深化改革的关键时期，其普遍存在经营管理理念陈旧，
合同管理滞后的问题。而在内部控制体系中，合同管理是企业实施内部控制的一项重要
工具和手段。因此，加强企业、特别是国有企业的合同管理，也是在完善企业内部控制
体系，从而达到防范经营风险、提高管理效率、促进企业长期稳定发展的目的
作者结合在 S 企业关于招投标、合同管理的工作实际，以及所学管理学知识，重点
关注了合同管理以及内部控制相关理论规范，并通过在企业中深入地对企业招标、谈判、
合同等管理活动进行调查研究，对S企业现阶段存在的具体问题进行了深入的思考分析
论文通过以合同管理和内部控制理论为出发点，对 S 企业基本情况进行了调研，对合同
管理现状进行了分析，总结了企业合同管理存在的主要问题，并基于内部控制理论和规
范对问题存在的深层次原因进行了剖析，最后提出了相应的改进措施与建议。作者希望
通过本文的分析，能达到规范 S 企业合同管理活动，提高其内部控制效率，促进企业发
展的目的，同时也为其他企业在加强合同管理、改进内部控制效果起到借鉴和参考的重
要作用
关键词：内部控制，风险防范，合同管理III
Abstract
With the accelerated pace of economic globalization and China&39;s market economy,
enterprises are facing increasingly fierce competition,, risk in management also increased
significantly. Many large state-owned enterprises due to various internal and external factors
lead to fraud, losses, or even bankruptcy. In order to prevent fraud, risk prevention, many
domestic and foreign governments and scholars have put forward to strengthen the enterprise
internal control requirements and suggestions for the construction of the internal control of
our country central enterprises and listed companies made a mandatory requirement, the
enterprises to establish and improve the internal control.
At the same time, the contract is widely used in enterprise economic exchanges and
cooperation in the market. Enterprise&39;s contract management has become an important
management tool, and it is also an important link for enterprises to take precautions against
the operation and legal risks. The state-owned enterprises, as the lifeblood of China&39;s economy,
are in a critical period of deepening reform, and the problems of outdated management
concepts and lagging contract management are widespread. In the internal control system,
contract management is an important tool and means for enterprises to implement internal
control. Therefore, the strengthening of enterprise, especially the contract management of
state-owned enterprises. So as to prevent operational risks, improve management efficiency
and promote long-term stable development of enterprises.
The author focuses on the contract management and internal control related theoretical
norms, in combination with the practical work of bidding, contract management and
management knowledge in S Enterprises. And through in-depth investigation and study of
enterprise bidding, negotiation, contract and other management activities in the enterprise,
in-depth analysis and analysis of the specific problems existing in the S enterprise at this
stage.According to the contract management and internal control theory as the starting point,
the basic situation of S enterprise conducted an investigation on contract management,
analysis of the current situation, summarizes the main problems existing in the enterprise
contract management, and the deep reasons of problems of internal control theory and based
on the specification are analyzed, finally puts forward the improvement measures and theIV
corresponding suggestions.The author hopes that through the analysis of this article, we can
achieve the purpose of regulating S enterprise contract management activities, improving its
internal control efficiency and promoting enterprise development. At the same time, it also
plays an important role for other enterprises in strengthening contract management and
improving the effect of internal control.
Key words：Internal control, Risk prevention, Contract managementV
目 录
第一章 绪论......1
1.1 研究背景 .......... 1
1.2 研究意义 .......... 2
1.3 文献综述 .......... 3
1.3.1 内部控制理论 .... 3
1.3.2 合同管理理论 .... 4
1.4 研究目的、主要研究方法及研究内容 ........ 5
1.4.1 研究目的5
1.4.2 主要研究方法 .... 5
1.4.3 研究内容5
1.4.4 研究重点、难点以及创新点 .... 6
第二章 概念与基础理论..........7
2.1 内部控制概念和基础理论 ...... 7
2.1.1 国外关于内部控制概念和理论7
2.1.2 国内关于内部控制概念和理论8
2.2 合同管理内部控制概念和基础理论 .. 9
2.2.1 合同管理概念 .... 9
2.2.2 合同管理与内部控制的关系 .. 10
2.2.3 合同管理的主要内容 .. 10
第三章 S 企业合同管理现状及存在问题的原因分析.........13
3.1 S 企业合同管理现状 .. 13
3.1.1 S 企业的基本情况 ........ 13
3.1.2 S 企业的组织结构及业务流程13
3.1.3 S 企业合同管理现状 .... 15
3.2 S 企业合同管理存在的问题 .. 20
3.2.1 合同办理速度慢、周期长 ...... 20
3.2.2 合同拆分现象严重 ...... 20
3.2.3 先办事后签合同普遍 .. 21
3.2.4 合同履行监控不足 ...... 22
3.2.5 合同纠纷处理不当 ...... 22
3.3 S 企业合同管理问题的原因分析 ...... 23
3.3.1 企业内
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