房地产上市公司合约采购内部控制研究工商管理专业论文.docx

在风险评估方面，区分企业内部的风险和外部的风险，试图采用问卷的方式 对风险进行评估，通过对合约采购内部控制的描述，检查主要的内部控制点在企 业中是否存在，并针对确实的内部控制点提出解决方案。 在控制程序和方式方面，本文着眼于房地产合约采购项目类别的控制、采购 方式的控制、采购分层的控制，做了具体的设计和分析，把常规内部控制和程序 完全无缝融合在其中，包括不相容职分离控制、授权审批控制、文件记录控制等。 在信息与沟通方面，本文既强调集团总部与下属各项目公司的通畅和充分， 比如 ERP 系统和共享服务器，但本文更强调合约采购信息的必威体育官网网址。 在监控方面，本文强调在正常的合约采购管理活动中持续的监控活动、个别 评价或两者相结合，向上披露和报告重要内部控制弱点和重大内部控制缺陷，严 重问题报告给董事会和高级管理当局。 通过一个上市房地产公司在经历整合前后的合约采购内部控制变化的成功 案例，本文根据内部控制基本规范的五个要素，分析了其成功之处。最后，指出 了本文研究的不足和研究展望。 关键词：企业内部控制，房地产企业，合约采购,设计 S T U D Y O N I N T E R N A L C O N T R O L OF C O N T R A C T I N G A N D P U R C H A S I N G IN L I S T E D R E A L E S T A T E C O M P A NY ABSTRACT The release of General Regulations Over Internal Control, pushes listed real estate companies to establish a sound system of internal controls and to comply with operating requirements. For real estate companies, as one of the important functions of cost management and cost control, contract procurement occupy an important position in the internal control system in the procurement cycle. Listed real estate companies how to improve and perfect the internal control system established in the contract procurement cycle of great significance not only to meet the compliance requirements of the five ministries, but also for the listed real estate companies own internal operations, improve the effectiveness and efficiency of the contract procurement contract procurement process is transparent, fair and may monitor and reduce the corresponding cost of procurement, matching major materials and equipment and services for construction, are an irreplaceable key position. But for now, although a lot of real estate listed companies establish a contract for the procurement of the internal control system, but the system design is not perfect, imperfect, such as incompatible duties, there is no separation, regular job rotation and mandatory vacations are not implemented, the hierarchical procurement and bidding system design and failure in the implementation process due to th