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| 威海鸿通管材公司采购业务内部控制研究
摘 要
改革开放这些年来，以钢铁、管材行业为首的传统制造业逐渐式微，新能源以及其他清洁能源行业正逐渐瓜分传统制造业的市场份额。为了规避风险，管材行业必须积极寻求新的突破口，为自身产业注入新的活力。泛言之，包括管材行业在内传统制造业的主要的业务就是采购原材料，将其加工成成品出售。所以原材料采购业务可以说是管材行业的命脉。而且采购业务涉及内容较多，供应链上游业务复杂且金额较大，风险较高。采购环节一旦出现问题，对企业产生的打击是致命的。因此，优化完善企业采购业务内部控制制度对管材企业而言尤为重要。
威海鸿通管材成立于2001年，是我国持续经营时间较长的民营管材企业。本文以威海鸿通管管材为研究对象，对其企业内部采购业务内部控制制度现状进行分析。通过对企业采购业务内部控制五个环节以的研究，发现由于采购过程的透明度低，生产经营的关节环节采购环节的内部控制状况较差，导致了企业采购环节存在着较高的管理成本。且公司信息化程度较差，企业与供应商及企业内部信息交流有待完善。企业未能建立完善的采购业务的风险评估体系，对采购人员没有制定完善的管理标准。
为了帮助威海鸿通管材公司优化企业内部采购业务的管理控制度，为企业找到新的增长点，实现企业整体战略布局，本人建议威海鸿通管材公司可以从以下几个方面着手进行改善。首先，企业应该寻求专业人士帮助，改进其企业内部风控体系，加强对企业内部的监督。其次，企业应该处理好供应链上下游的关系，与供应商及零售商建立有效的信息沟通渠道。再次，企业应该加强对内部员工的培训，提高员工的风控意识。最后，企业应该建立一套完善的应急处理体制，处理企业可能会发生的突发危机。
关键词：民营企业；管材公司；采购业务；内部控制
Abstract
Over the years of reform and opening up,the traditional manufacturing industryled by steel and pipe industry has gradually declined, and new energy and other clean energy industries are gradually dividing up the market share of traditional manufacturing industry. In order to avoid risks,the pipe industry must actively seek new breakthroughs and inject new vitality into its own industry. Generally speaking, the main business of traditional manufacturing industry,including pipe industry, is to purchase raw materials and process them into finished products for sale. Therefore, raw material procurement business can be said to be the lifeblood of the pipe industry.Moreover, the procurement business involves more content,the upstream business of the supply chain is complex, the amount of money is large, and the risk is high. Once there is a problem in purchasing, it will be fatal to the enterprise.Therefore, it is particularly important for pipe enterprises to optimize andimprove the internal control system of enterprise procurement business.
Established in 2001, Weihai Hongtong pipe is a private pipeenterprise with a long continuous operation period in China. Taking Weihai Hongtong pipe as the research object,this paper analyzes the current situation of internal control system of its internal procurement business. Through the research on the five links of internal control of enterprise procurement business, it is found that due to the low transparency of the procurement process, the poor internal control of the joint link of production andoperation, there is a high management cost in the enterprise procurement link. Moreover, the information level of the company is poor,and the information exchange between the enterprise and suppliers and within the enterprise needs to be improved. Enterprises failed to establish a sound risk assessment system of procurement business, and did not develop a sound management standard for procurement personnel.
In order to help Weihai Hongtong pipe company optimize the management control of internal procurement business,find new growth points for the enterprise, and realize the overall strategic layout of the enterprise, I suggest that Weihai Hongtong pipe company can start to improve from the following aspects. First of all, enterprises should seek professional help to improve their internal risk control system and strengthen internal supervision. Secondly, enterprises should deal with the relationship between upstream and downstream of the supply chain, and establish effective information communication channels with suppliers and retailers. Thirdly, enterprises should strengthen the training of internal staff and improve their awareness of risk control. Finally, enterprises should establish a sound emergency response system to deal with the sudden crisis that may occur.
Key words: private enterprise; pipe company; purchasing business; internal control
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