H公司采购业务内部控制研究
摘要
采购业务是联系企业生产、销售的重要枢纽，在企业经营中有举足轻重的
作用。有效的采购成本控制，从而降低生产成本，增加企业利润，推动企业扩
展壮大。同时，采购是作弊的高发环节，在经营过程中，采购环节的行贿现象
引人担忧，这一问题在中小企业尤为突出。不难发现，导致采购行贿事件频发
的根源漏洞在于内部控制的缺失。可见，想要提高企业的风险抵抗与防范能力，
就必须要增强企业内部控制，从而更好的平衡市场需求的满足与企业成本的控
制，使企业获取更高的收益，进而形成良性循环。因此，在日趋激烈的竞争中，
中小企业想要抢占市场份额、脱颖而出，就亟需加强对采购内部控制的相关研
究。
本文主要运用文献研究法、案例分析法、模糊层次分析法、访谈法，以 H
公司为案例企业，全面探究H公司采购业务内部控制。借以建立适合中小企业
的内部控制指标体系，并以模糊层次分析法针对企业采购业务量化处理其内部
控制状况。分析评分结果，发现H公司存在材料采购欠缺价格管理和采购计划
管理制度缺失等九大问题，并提出改进完善建议，并进行实施与制定保障措施，
从而改善和优化内部控制，促进企业采购业务内部控制的完善。本文以H公司
为例，建立了合适的指标体系，旨在用一家典型企业的思考为中小企业的发展
和企业采购业务内部控制体系的建设提供了一些建议。
关键词：采购业务内部控制内部控制评价模糊层次分析法

H COMPANY PROCUREMENT BUSINESS
INTERNAL CONTROL RESEARCH
ABSTRACT
Procurement has an important link function that can connect the production,
sales and other important links of the enterprise, plays a very important role. The
reduction of procurement costs can effectively increase profits, strengthen the
operation and management of the enterprise. At the same time, procurement is one
of the areas where cheating occurs easily. During the practice, especially in small
and medium-sized enterprises, the probability of bribery in the procurement field is
particularly worrying, which has also brought to the forefront of senior managers
attention. It is noticeable that the root cause of frequent procurement bribery is the
lack of internal control. It can be seen that in order to improve ability to resist risk, it
is necessary to strengthen the internal control of enterprises so as to better balance
the satisfaction of market demand and the control of enterprise costs, so that
enterprises can obtain higher profits, forming a virtuous cycle. Therefore, in the
increasingly fierce competition, it is urgent for small and medium-sized enterprises
to improve the relevant research on procurement internal control in order to stand
out and seize market share.
In this paper, using the method of field survey, literature reading method and
questionnaire survey method, with H company internal control as the research object,
I made a comprehensive analysis of H company purchasing business internal control,
to explore how the small and medium-sized enterprises to establish and perfect the
internal control evaluation system, using fuzzy analytic hierarchy process (ahp),
quantify internal control of purchasing operations, analyze the results, give
suggestions to H company, so as to improve and optimize the internal control,

promote the company improve purchasing business internal management. Taking H
Company as an example, this paper provides some suggestions for the development
of small and medium-sized enterprises and the construction of internal control
system of enterprise procurement business.
KEYWORDS: Procurement business The internal control
control evaluation Fuzzy analytic hierarchy process
Internal
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