随着我国市场经济建设不断进行，有力推动了我国各行各业的飞速发展，特别是 我国的制造业更是获得了长足进步，制造门类齐全，制造质量与水平也提升较快，我 国的制造能力与水平也获得了全球青睐。然而近年来，随着美国逆全球化思潮的兴起， 给全球贸易经济带来了恶劣影响，也导致我国制造业实体经济出现了明显的成本上升 和利润下降趋势，从而严重影响我国制造业全球影响力与竞争力。面对当前全球日益 复杂和激烈的市场竞争环境，如何有效降低制造业成本以便提高利润，从而让有关制 造业的企业坚强地活下去就成为当前亟待解决的问题。而制造业成本源头在于采购成 本，采购成本在企业成本中所占比重较大，因此,降低采购成本的关键依赖于采购与应 付款管理循环中内部控制管理的效果，如果制造企业在采购与付款循环内部控制存在 重大缺陷，将影响企业经济效益和长期发展。公司采购与应付款环节的内部控制效果 往往决定了公司采购成本的高低,如何优化采购与应付款环节内部控制业务流程成为 当今制造型企业降低成本的关键。 本文以S公司为例进行采购与付款循环内部控制优化研究。首先，介绍了S公司 采购与付款循环内部控制研究背景与研究意义、国内外采购与付款循环内部控制研究 现状。其次，阐述了采购与付款循环内部控制涉及的相关概念和理论基础。再次，分 析了S公司采购与付款循环内部控制的现状、缺陷和成因。最后，针对性提出S公司 采购与付款循环内部控制的优化措施。 关键词：采购与付款循环；内部控制；优化措施 论文类型：专题研究 ABSTRACT III ABSTRACT With the continuous development of China's market economy, it has vigorously promoted the rapid development of all walks of life in China, especially the manufacturing industry in China has made great progress, with complete manufacturing categories, rapid improvement of manufacturing quality and level, and the manufacturing capacity and level in China has also been favored by the whole world. However, in recent years, with the rise of the anti-globalization trend in the United States, it has brought a bad impact on the global trade economy, and also bring about a significant trend of rising costs and falling profits in the real economy of China's manufacturing industry, which has seriously affected the global influence and competitiveness of China's manufacturing industry. In the face of the increasingly complex and fierce global market competition environment, how to effectively reduce the cost of manufacturing industry in order to improve profits, so as to make the manufacturing enterprises to survive has become an urgent problem. The cost source of manufacturing industry lies in the procurement cost, which accounts for a large proportion in the enterprise cost. Therefore, the key to reduce the procurement cost depends on the effect of internal control management in the procurement and accounts payable management cycle. If there are major defects in the internal control of the procurement and payment cycle, the economic benefits and long-term development of the enterprise will be affected. The internal control effect of purchase and accounts payable often determines the purchase cost of a company. How to optimize the internal control business process of purchase and accounts payable has become the key to reduce the cost of manufacturing enterprises. This paper takes as company as an example to study the optimization of internal control of purchase and payment cycle. Firstly, it introduces the research background and significance of S company's internal control of procurement and payment cycle, and the research status of internal control of procurement and payment cycle at home and abroad. Secondly, it expounds the related concepts and theoretical basis of internal control of purchase and payment cycle. Thirdly, it analyzes the current situation, defects and causes of internal control of S company's purchase and payment cycle. Finally, the paper puts forward the optimization measures of internal control of S company's purchase and payment cycle. Key words: Procurement and payment cycle; Internal control; Optimization measures Type of dissertation: Thematic Research 西南科技大学硕士学位论文 IV 目录 1 绪 论 ....................................................................................................................... 1 1.1研究背景及研究意义 ......................................................................................... 1 1.1.1研究背景 ....................................................................................................... 1 1.1.2研究意义 ....................................................................................................... 2 1.2国内外研究现状 ................................................................................................. 2 1.2.1国内研究现状 ............................................................................................... 2 1.2.2国外研究现状 ............................................................................................... 4 1.2.3 国内外研究述评 .......................................................................................... 5 1.3研究内容与研究方法 ......................................................................................... 6 1.3.1研究内容 ....................................................................................................... 6 1.3.2 研究方法 ...................................................................................................... 6 1.4 主要创新点 ........................................................................................................ 7 2相关概念及理论基础 ................................................................................................ 8 2.1 相关概念 ............................................................................................................ 8 2.1.1采购与付款循环 ........................................................................................... 8 2.1.2 内部控制 ...................................................................................................... 8 2.1.3 采购与付款循环内部控制 ........................................................................ 10 2.2 理论基础 .......................................................................................................... 11 2.2.1 内部控理论 ................................................................................................ 11 2.2.2 业务流程优化理论 .................................................................................... 12 3 S公司概述及采购与付款循环内部控制现状 ....................................................... 13 3.1 S公司简介 ........................................................................................................ 13 3.2 S公司采购与付款循环内部控制现状 ............................................................ 14 3.2.1 采购环节的内部控制现状 ........................................................................ 14 3.2.2 付款环节的内部控制现状 ........................................................................ 16 4 S公司采购与付款循环内部控制主要问题 ........................................................... 18 4.1 采购计划不合理，采购团队协作性差 .......................................................... 18 4.2供应商管理不当 ............................................................................................... 21 目录 V 4.3 验收流于形式，缺乏专业验收人员 .............................................................. 22 4.4定期盘点制度执行不力，账实差异大 ........................................................... 23 4.5付款安排不合理 ............................................................................................... 23 5 S公司采购与付款循环内部控制缺陷的成因分析 ............................................... 27 5.1管理层不重视采购计划的制定及采购团队的培养 ....................................... 27 5.2供应商准入机制执行不力，采购过程监控不力 ........................................... 27 5.3验收环节控制不力，管理层不重视验收人员的培养 ................................... 28 5.4 全盘存在困难，管理层不重视盘点结果分析 .............................................. 29 5.5 对不同供应商的预付款比例和付款时间把握不准 ................................