我国中小企业作为国民经济体系的重要组成部分，在社会发展的历史长河 中有着不可替代的位置，我国的中小企业在税收、劳动力就业方面起到重要的作 用，但我国中小企业的企业管理不容乐观，尤其在公司治理结构、内部控制等方 面存在一系列的问题。作为中小企业的TH公司，随着市场竞争不断加剧，如何 生存和发展已经是面临诸多问题，TH公司除了不断创新和诚信经营等以外，也 必须建立一套切实可行的内部控制管理体系，尤其在如何降低成本、提高竞争力、 扩大市场占有率等方面，更有必要建立规范的采购与付款内部控制制度。 本文是在上述背景下，以TH公司采购与付款内部控制为研究对象。论文 在参阅国内外内部控制有关文献基础上，根据内部控制相关理论，围绕内控五要 素，分析TH公司采购与付款业务方面的现状，同时通过问卷调查方式，发现 TH公司在采购与付款业务方面存在诸多问题，包括企业治理环境不符合内控要 求、缺乏风险评估体系、采购与付款活动不健全、内部监督不力、缺乏信息与交 流机制等，并对问题产生的原因进行了分析，最后结合相关理论与TH公司实际 情况，针对性地制定了改善企业内部控制环境、提高风险防范意识、加强信息与 沟通、强化内部监督、健全采购与付款业务活动等方案，并实施独立核算制度等 一系列保障手段，保障TH公司关于采购与付款业务的改进措施能够有效实施。 通过本课题的研究，表明内部控制体系建立对中小企业长期发展起到一定的 作用，对于TH公司而言,在采购与付款内部控制方面存在的主要问题是内部环境 有待改善，特别在公司治理结构方面要减少家族式的痕迹，管理要从人治要走向 法治，另外要在识别风险基础上加强采购与付款相关制度和流程的建设，同时希 望TH公司在信息与沟通及内部监督方面做好相应的工作，包括ERP系统建设 及公司内部审计机构设立与运行等等。论文研究成果同时也可以为其它企业在关 于采购与付款业务方面的内部控制建设提供参考。 关键词：TH公司，内部控制，采购与付款 ，优化研究 江苏大学工商管理硕士（MBA）学位论文 II ABSTRACT As an important part of the national economic system, small and medium-sized enterprises in China play an irreplaceable role in the history of social development. Small and medium-sized enterprises in China play an important role in taxation and labor employment. However, the enterprise management of small and medium-sized enterprises in China is not optimistic, especially in the corporate governance structure, internal control and other aspects of a series of problems. As a small and medium-sized enterprise, TH company, with the increasing market competition, how to exist and develop has been faced with many problems. In addition to continuous innovation and honest management, TH company must also establish a set of feasible internal control management system, especially in how to reduce costs, improve competitiveness, expand market share and so on, it is more necessary to establish a standardized internal control system of procurement and payment. Under the above background, this paper takes the internal control of procurement and payment of TH Company as the research object. On the basis of referring to the relevant literature of internal control at home and abroad, according to the relevant theories of internal control, this paper analyzes the present situation of procurement and payment business of TH company around the five elements of internal control. At the same time, through questionnaire survey, it finds that there are many problems in procurement and payment business of TH company, including that the corporate governance environment does not meet the requirements of internal control, the lack of risk assessment system, and the imperfect procurement and payment activities. The internal supervision is weak, the lack of information and communication mechanism, and the causes of the problems are analyzed. finally, combined with the relevant theories and the actual situation of TH company, a series of guarantee means, such as improving the internal control environment of the 江苏大学工商管理硕士（MBA）学位论文 III enterprise, raising the awareness of risk prevention, strengthening information and communication, strengthening internal supervision, perfecting procurement and payment business activities, and implementing an independent accounting system, are formulated. To ensure that TH's procurement and payment business improvement measures can be effectively implemented. Through the research of this subject, it is shown that the establishment of internal control system plays a certain role in the long-term development of small and medium-sized enterprises. For TH company, the main problem in the internal control of procurement and payment is that the internal environment needs to be improved, especially in the aspect of corporate governance structure, it is necessary to reduce the traces of family style, and the management should move from the rule of man to the rule of law. In addition, it is necessary to strengthen the construction of procurement and payment related systems and processes on the basis of identifying risks. At the same time, it is hoped that TH will do a good job in information and communication and internal supervision, including the construction of ERP system and the establishment and operation of internal audit institutions, and so on. The research results of this paper can also provide reference for other enterprises in the internal control construction of procurement and payment business. Key words : TH company，Internal control，Procurement and payment, Optimization research 江苏大学工商管理硕士（MBA）学位论文 IV 目 录 第1章 绪论 ............................................................................................................... 1 1.1 研究背景和意义............................................................................................. 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 国外研究现状 .............................................................................. 2 1.2.2 国内研究现状 .............................................................................. 5 1.3 研究思路和方法............................................................................................. 7 1.3.1 研究思路 ...................................................................................... 7 1.3.2 研究方法 ...................................................................................... 7 1.4 研究内容和论文框架..................................................................................... 8 1.4.1 主要内容 ........................................................................................ 8 1.4.2 论文框架 ........................................................................................ 8 第2章 采购与付款内部控制相关理论 ................................................................. 10 2.1 采购与付款内部控制相关概念................................................................... 10 2.2 内部控制相关理论....................................................................................... 11 2.3 内部控制五要素关系................................................................................... 14 第3章 TH公司采购与付款内部控制现状 .......................................................... 17 3.1 TH公司概况和组织架构 .......................................................................... 17 3.1.1 公司基本概况 ............................................................................ 17 3.1.2 公司组织架构分析 .................................................................... 18 3.2 采购与付款内部控制现状......................................................................... 23 3.3 调查研究采购与付款实际状况................................................................... 25 3.3.1设计调查问卷准备工作 ............................................................... 25 3.3.2发放及收集调查问卷 ................................................................... 26 3.3.3问卷调查结论 ............................................................................... 27 第4章