企業(yè)間接采購的內(nèi)部控制研究.pdf

1、首都經(jīng)濟貿(mào)易大學(xué)碩士學(xué)位論文企業(yè)間接采購的內(nèi)部控制研究姓名：董慧申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：閆華紅20100301首都經(jīng)濟貿(mào)易大學(xué)碩士學(xué)位論文 企業(yè)間接采購的內(nèi)部控制研究 II Abstract Indirect Sourcing, as a brand-new organizational function, has been gradually merged into the

2、operational management of enterprises. The amount of Indirect Sourcing makes up more than 25%of the overall amount of an organization. However, because the individual amount of Indirect Sourcing is small, the categories

3、vary a lot, supply pool is huge and suppliers’ qualifications are not at the same level, the frequency is not regular and not relevant to the main business stream, compared to Direct Sourcing, Indirect Sourcing has been

4、ignored for a long term. Some organizations even don’t have dedicated department or personnel responsible for Indirect Sourcing. The overall interest will be sacrificed if the procurement of indirect materials and servi

5、ces lack monitoring or control. In fact, the establishment and enhancement of Indirect Sourcing function contributes greatly to cost reduction of an organization, meanwhile ensuring the stability of the daily business op

6、erations. Therefore, more and more enterprises are starting to attach importance to this function. Nevertheless, due to the impact of the internal and external environment, it’s imperative for every business manager to b

7、e concerned about and solve the problem how to well manage such a function in the face of all the difficulties. Facing the financial crisis of the world, every enterprise is trying their best to control cost and make rev

8、enues, and enhancing indirect sourcing efficiency is becoming the new profit origin. This thesis is generated under the background, studying on the development and regulations of internal control, domestic and internatio

9、nal, bringing up the architecture of internal control, and, based on the real Company JC’s internal control practice, exploring the solution to problems of indirect sourcing. It’s expected that this thesis would be good

10、reference for future development of indirect sourcing. As for study methodology, this paper adopts the combination of generic and specific study, theoretical and empirical study, making in-depth investigation of the sub

11、ject. The paper consists of 6 chapters. Chapter 1 is introduction, putting forward the background and cause of the subject, giving relevant definitions, establishing study methodology, route, and objectives; chapter 2 st

12、udies the development of internal control and analyzes and appraises the regulations of China and in the world, building up solid foundation for the architecture of internal control related to indirect sourcing; chapter

13、3 expatiates the characteristics of indirect sourcing, analyses the issues lying in internal control of indirect sourcing, emphasizing the importance of enhancing internal control of indirect sourcing; chapter 4 sets for