摘要
摘要
目前我国经济正处于蓬勃发展的阶段，相应地也推动了各行各业的高速发展，
而发展的加快也使得越来越多的问题暴露出来，这也就使得企业对其经营管理能
力的要求也越来越高。因此企业会尝试使用各类工具来加强其自身的管理能力，
而内部控制作为其中比较重要的工具之一，也受到越来越多的关注。采购是企业
经营活动的重要环节，且在该环节中存在着较多的风险因素，如果不能控制这些
风险就会给企业带来巨大的损失，因此，对其进行内部控制建设就显得尤为重要。
对企业采购业务内部控制的有效性进行评价能够发现企业在采购业务各个环节
中存在的风险并可以进行预防和控制，从而有效地降低企业经营风险。
因此，通过选取 Y公司作为本文的研究对象，进而有针对性地对企业经营
管理当中采购业务的内部控制进行有效性研究。首先，绪论部分，从内部控制及
其有效性等方面对本文的研究背景进行阐述，根据其目前的现状决定本文的研究
方法以及研究框架。其次，理论部分，构建本文的理论框架，对内部控制和采购
业务进行概念界定，并且对控制论、系统论、信息论、风险管理理论作了相应的
介绍，也对本文之后要使用到的评价方法体系作了简要介绍，为后续做有效性评
价分析奠定理论基础。接着，从设计层面，对 Y公司的采购业务内部控制的有
效性进行评价，先是介绍 Y公司概况、采购物资种类、采购职责划分以及采购
业务流程控制的内容，然后通过对比 Y公司现行采购制度与《企业内部控制应
用指引》中的采购要求得出评价结果，根据评价结果进行分析并找出问题，如存
在预算审核控制制度不健全、采购定价机制比较单一等。然后，从执行层面，利
用第二章搭建的评价方法体系即模糊综合评价法对其有效性进行评价，第一，参
照《企业内部控制应用指引》中的采购要求并结合 Y公司内部控制的运行情况
来构建本文的评价指标体系；第二，设计调查问卷，利用评价指标体系中的28
个指标作为问卷的问题，向 Y公司相关工作人员发放问卷，根据问卷结果统计
出指标的隶属度；第三，将各层级的评价指标建立两两判断矩阵，通过专家打分
法对矩阵进行打分，计算出指标的权重向量；第四，用隶属度与权重相乘的数学
方式，获得最终的评价结果；第五，基于评价结果的有效与否对各层级的指标进
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摘要
行分析并找出问题，如存在采购计划执行不力，供应商管理不完善等。最后，基
于设计上和运行上存在的问题提出相应的改善建议，以期能够解决 Y公司采购
业务存在的实际问题，在一定程度上完善其采购业务内部控制的设计，改善公司
内部控制的执行情况。
关键词：内部控制；采购业务；有效性；模糊综合评价法
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Abstract
Abstract
At present, our economy is in a phase of vigorous development, correspondingly
also promoting the rapid development of all walks of life, and the accelerated
development of the development also makes more and more problems exposed, which
also makes enterprises to its management ability requirements are higher. Therefore,
enterprises will try to use various tools to strengthen their own management ability,
and internal control, as one of the more important tools, has attracted more and more
attention. Procurement is an important link of business activities, and there are many
risk factors in this link, if the risk can not be controlled will bring huge losses to the
enterprise, therefore, the construction of internal control is particularly important. The
evaluation of the effectiveness of the internal control of the enterprise procurement
business can find the risks existing in each link of the enterprise procurement business
and can be prevented and controlled, so as to effectively reduce the risk of enterprise
operation.
Therefore, by selecting Y company as the research object of this paper, the
effectiveness of internal control of procurement in operation and management is
studied. Firstof all, theintroduction part, fromthe internal controland its
effectiveness and other aspects of the research background of this paper is elaborated,
according to its current situation to determine the research methods and research
framework of this paper. Secondly, in the theoretical part, the theoretical framework
of this paper is constructed to define the concepts of internal control and procurement
business,andthe correspondingintroductionofcybernetics, systemtheory,
information theory and risk management theory.And the corresponding introduction
of cybernetics, system theory, information theory and risk management theory. It also
briefly introduces the evaluation system to be used later in this paper, which lays a
theoretical foundation for the follow-up evaluation and analysis of effectiveness. Then,
from the design level, the normative of internal control of Y company's procurement
business is evaluated. First, it introduces the general situation of Y Company, the
types of procured materials, the division of procurement responsibilities and the
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