建筑施工行业作为国民经济的基柱行业之一，在整个市场经济中占据着举足轻重的地 位。在建筑施工行业众多业务中，采购是最关键，最具风险的业务之一。由于建筑施工企 业的采购量和采购次数都是其他行业难以企及的，采购的地域要求也复杂多变，所以企业 采购管理的难度很高。当前建筑施工企业在采购环节大多有内控风险意识不强、采购计划 管理混乱、授权审批制度不规范、挂靠项目众多等问题，这些问题给企业带来了很大的经 营风险，也给舞弊、因公谋私等行为创造了土壤，最终会给企业带来很大的损失。因此， 完善建筑施工行业采购内部控制制度，加强内部控制实施有效性至关重要。 中铁某局集团公司是一家大型国有建筑施工企业，是国内建筑施工企业的典型代表。 本文以中铁某局集团公司为研究对象，结合公司现阶段采购内部控制相关制度和采购环节 的实施情况，在 COSO 框架五要素模型的基础上，构建公司采购环节内部控制有效性评价 的指标体系。并通过专家打分和层次分析法的方式来确定各个指标的权重，用模糊评价法 来给公司采购环节内部控制有效性进行评分，实现了对中铁某局集团公司采购环节内部控 制有效性的定量分析。分析中，本文发现公司在采购环节的内部控制上缺乏有效性，并且 在风险评估和信息与沟通方面最为薄弱。针对公司内控存在的问题，本文提出了完善公司 采购内部控制体系的相应建议和措施。最后，对本文中的问题分析与结论建议进行总结， 来探索一条改善建筑施工行业采购环节内部控制效果的方式与方法。希望能对公司及其他 企业的采购管理控制提供有益的借鉴作用。 关键词，采购；内部控制；问卷调查；模糊评价浙江理工大学硕士专业学位论文 II Abstract As one of the pillar industries of national economy, construction industry occupies a pivotal position in the whole market economy. Procurement is one of the most critical and risky business in the construction industry. Since the quantity and frequency of procurement in construction enterprises is different from other industries, and the geographical requirements in procurement are also complex and variable, so management in procurement is very difficult. Currently，most of the construction enterprises are weak in the awareness in the risk of internal control. There are many problems like chaotic management in procurement plan, irregular authorization and approval system, and numerous affiliated projects. These problems bring a lot of business risks, and create chances for problems such as fraud. China Railway Group company is a large state-owned construction enterprise, and a typical representative of domestic construction enterprise. This paper takes China Railway Group company as the research object, and construct a index system for evaluating the effectiveness of internal control in the company's procurement process based on the five-element model of the COSO framework. This paper makes a quantitative analysis of the effectiveness of internal control in the procurement process of China Railway Group company by fuzzy evaluation method. In the analysis, I find that the company lacks effectiveness in the internal control in procurement，and risk assessment and information and communication are the weakest part in the company. According to the analysis, this paper puts forward corresponding suggestions and measures to improve the company's internal control system of procurement. Finally, I summarize the above research viewpoints and conclusions to explore a way and method to improve the effectiveness of internal control in the procurement process in the construction industry, and I hope that this research can provide guidance for the company and other enterprises. Key Words: Procurement; Internal control; Questionnaire; Fuzzy Evaluation浙江理工大学硕士专业学位论文 III 目 录 摘要...............................................................................................................................................I Abstract ........................................................................................................................................ II 目 录............................................................................................................................................III 1 绪 论...........................................................................................................................................1 1.1 研究背景及目的..................................................................................................................1 1.2 研究现状..............................................................................................................................2 1.2.1 关于内部控制有效性评价指标体系和评价方法研究综述 ................................... 2 1.2.2 关于采购内部控制研究综述 ................................................................................... 5 1.3 研究内容及框架..................................................................................................................6 1.3.1 研究内容 ................................................................................................................... 6 1.3.2 研究框架 ................................................................................................................... 7 1.4 研究方法..............................................................................................................................8 2 理论基础.....................................................................................................................................9 2.1 COSO 内部控制框架 ...........................................................................................................9 2.1.1 COSO 内部控制框架基本概念 ................................................................................ 9 2.1.2 COSO 内部控制框架的五大要素 ............................................................................ 9 2.2 内部控制及有效性概念界定............................................................................................10 2.2.1 内部控制的内涵 ..................................................................................................... 10 2.2.2 内部控制有效性的内涵 ......................................................................................... 11 2.2.3 内部控制有效性的内容 ......................................................................................... 11 2.2.4 内部控制有效性的评价方法 ................................................................................. 12 2.3 内部控制有效性的基础理论............................................................................................12 2.3.1 信息不对称理论 ..................................................................................................... 12 2.3.2 控制理论 ................................................................................................................. 13 2.3.3 系统理论 ................................................................................................................. 13 2.4 本章小结............................................................................................................................13 3 中铁某局集团公司采购内部控制的现状...............................................................................14 3.1 中铁某局集团公司的基本情况........................................................................................14 3.1.1 中铁某局集团公司简介及发展现状 ..................................................................... 14 3.1.2 中铁某局集团公司组织架构 ................................................................................. 14 3.2 中铁某局集团公司采购业务现状....................................................................................16 3.3 中铁某局集团公司采购内部控制现状............................................................................18 3.3.1 控制环境现状 ......................................................................................................... 18浙江理工大学硕士专业学位论文 IV 3.3.2 风险评估现状 ......................................................................................................... 19 3.3.3 控制活动现状 ......................................................................................................... 21 3.3.4 信息与沟通现状 ..................................................................................................... 23 3.3.5 监督现状 ................................................................................................................. 24 3.4 本章小结............................................................................................................................25 4 中铁某局集团公司采购内部控制有效性评价.......................................................................26 4.1 评价指标体系构建............................................................................................................26 4.1.1 评价指标选取准则 ................................................................................................. 26 4.1.2 评价指标选取 ......................................................................................................... 26 4.2 问卷设计与发放................................................................................................................29 4.2.1 问卷设计 ................................................................................................................. 29 4.2.2 问卷发放描述 ......................................................................................................... 30 4.2.3 问卷结果汇总 ......................................................................................................... 30 4.3 层次分析法确定权重........................................................................................................31 4.4 模糊评价法的内控有效性测试........................................................................................36 4.5 评价结果分析....................................................................................................................40 4.6 本章小结............................................................................................................................45 5 完善采购内部控制的建议.......................................................................................................46 5.1 完善控制环境....................................................................................................................46 5.1.1 提高管理人员内部控制意识 ................................................................................. 46 5.1.2 完善考核制度 ......................................................................................................... 46 5.2 完善风险评估....................................................................................................................47 5.2.1 完善风险的自我评估 ............................................................................................. 47 5.2.2 构建风险评估体系 ................................................................................................. 47 5.3 完善采购业务控制活动....................................................................................................48 5.3.1 完善供应商管理 ..................................................................................................... 48 5.3.2 完善预算管理 ......................................................................................................... 50 5.4 完善信息与沟通................................................................................................................50 5.5 完善内部审计监督............................................................................................................51 6 结 论.........................................................................................................................................52