A公司《萨班斯法案》下的采购流程再造的研究

发布时间：2018-03-23 22:12

本文选题：A公司　切入点：采购　出处：《兰州大学》2012年硕士论文

【摘要】：美国安然事件等一系列的财务舞弊案件发生后,美国政府为了更加有效的保障投资者的利益,放弃了行业自律的管理模式,颁布了《萨班斯-奥克斯利法案》。A公司作为太阳能企业,既是处在一个新兴的行业,又处在全新的一个融资环境中,为了对法律的遵从,在上市初期投入了大量的成本在如何能遵从SOX法案的要求上,设计了烦琐复杂的控制过程以期能够达到要求,这也为企业现在暴露工作效率低下问题埋下了隐患,简化流程,提高效率成了A公司的在稳定发展期的工作重心。作为一个制造企业,采购流程是A企业业务流程的重要组成部分,是企业生产活动的起点,直接影响到企业的成本和利润。在《萨班斯法案》的框架下,通过改善采购管理业务流程,重组和删减烦琐的不增值控制过程,提高采购工作的效率,从流程简化中为企业创造效益。本文首先阐述此次流程再造的两大理论基础,内部控制理论和流程再造理论,内部控制理论重点介绍了COSO控制体系和《萨班斯法案》的核心条款,此理论是本次流程再造的法规依据；也是保证流程能达到控制风险作用的基础；流程再造理论介绍了流程再造的定义、一般原则和方法,其中流程图法和ASME法都是后续流程再造过程中普遍使用的方法。由于A公司采购工作中,物料采购和固定资产采购具有相对独立且具有不同操作方式的特点,因此,将采购业务分成物料采购和固定资产采购两个模块来分析,分别从两个业务模块的组织结构和业务流程入手进行分析和诊断,运用ASME等分析方法,指出现行采购流程两个模块中在组织结构和业务流程中分别存在的问题,并针对提出的问题设计再造的方案。组织架构的设计重点突出职责明晰,删除职责重叠环节,防止都管都不管的现象；业务流程的再造设计重点突出预算和计划的功能,辅助信息系统技术,把控制的重心前移,突出全局观念和顾客导向,抛弃部门主义。本文最后对再造的实施作了规划,对实施中常见的问题作了相应的预案,保证再造方案顺利实施。本文研究的思路和方法,解决的A公司所面临的采购流程的效率问题,研究所得出的结论和采用的方法同样对于具有类似问题的公司具有借鉴意义。
[Abstract]:After a series of financial fraud cases such as the Enron incident in the United States, the US government, in order to more effectively protect the interests of investors, abandoned the management model of self-discipline in the industry. In order to comply with the law, A company, as a solar energy enterprise, is in a new industry and in a new financing environment. In the initial stage of listing, a large amount of cost was invested in how to comply with the requirements of the SOX Act, and a cumbersome and complex control process was designed in order to meet the requirements. This also laid a hidden danger for enterprises to expose the problem of low working efficiency and simplify the process. As a manufacturing enterprise, purchasing process is an important part of A enterprise's business process and the starting point of its production activities. Under the framework of the Sarbanes Act, through the improvement of procurement management business processes, reorganization and deletion of cumbersome non-value-added control process, improve the efficiency of procurement, From the process simplification for the enterprise to create benefits. This paper first describes the two theoretical bases of this process reengineering, the theory of internal control and the theory of process reengineering. The theory of internal control focuses on the introduction of the COSO control system and the core provisions of Sarbanes Act. This theory is the legal basis of this process reengineering; it is also the basis to ensure that the process can achieve the role of risk control. The theory of process reengineering introduces the definition, general principles and methods of process reengineering. The flow chart method and ASME method are the common methods used in the process of subsequent process reengineering. Because of the characteristics of material purchase and fixed asset procurement in the procurement work of company A, they are relatively independent and have different operation modes. The purchasing business is divided into two modules: material procurement and fixed asset procurement. The analysis and diagnosis are made from the organizational structure and business process of the two business modules, and the analysis methods such as ASME are used. This paper points out the problems in the organizational structure and business process in the two modules of the current procurement process, and designs the reengineering scheme for the problems raised. The design of the organizational structure emphasizes the clarity of the responsibilities and removes the overlapping links of the duties. The reengineering of business processes emphasizes the functions of budget and planning, supports information system technology, moves forward the focus of control, and emphasizes the overall concept and customer orientation. Finally, this paper makes a plan for the implementation of reengineering, and makes a corresponding plan for the common problems in the implementation to ensure the successful implementation of the reengineering scheme. The ideas and methods studied in this paper, the efficiency problems faced by Company A, the conclusions and the methods used in the study are also useful for the companies with similar problems.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D971.2;DD912.29

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