汉钢集团L分公司采购与付款内控问题研究[摘要]我国钢铁产量自1996年破1亿吨目标后，一直居于世界第一。对于钢铁行业来说，采购与付款环节是加工管理过程中比较薄弱的环节，采购成本在公司总成本中占有很大比重，釆购与付款环节也是最容易出现差错和舞弊的环节之一，任何的小差错都可能使公司蒙受巨大的损失，所以应加强钢铁行业采购与付款环节内部控制。本文立足于相关理论，结合自身实践，探讨了汉钢集团L分公司采购与付款内控现状，包括其釆购与付款机构设置情况、釆购与付款管理体系等，得出汉钢集团现有辅材采购战略的不足和原因，如内部控制认知不到位、供应商管理不合理、绩效评定存有不足以及采购与付款信息化建设不完善等，基于此，笔者提出了汉钢集团采购和付款内控方案设计及实施保障，以期实现降低采购的综合成本，提高公司竞争优势的目的。[关键词]汉钢集团；采购与付款；内部控制；采购和付款内控ResearchonInternalControlofProcurementandPaymentofHangangGroupLBranch[Abstract]China'ssteeloutputhasbeenrankedfirstintheworldsinceitbrokethetargetof100milliontonsin1996.Forthesteelindustry,theprocurementandpaymentlinkisarelativelyweaklinkintheprocessofprocessingmanagement.Theprocurementcostaccountsforalargeproportionofthetotalcostofthecompany.Thepurchaseandpaymentlinkisalsooneofthemostpronetoerrorsandfraud.Smallmistakesmaycausehugelossestothecompany,sotheinternalcontrolofthesteelindustryprocurementandpaymentlinksshouldbestrengthened.Basedonrelevanttheoriesandcombiningwithitsownpractice,thispaperdiscussesthestatusquoofinternalcontrolofprocurementandpaymentofL-branchofHangangGroup,includingitsprocurementandpaymentinstitutionsetting,procurementandpaymentmanagementsystem,etc.Insufficientandreasonforthematerialprocurementstrategy,suchasinadequateinternalcontrolawareness,unreasonablesuppliermanagement,insufficientperformanceevaluation,andimperfectconstructionofprocurementandpaymentinformation.Basedonthis,theauthorproposedHangangGroup'sprocurementandpayment.Internalcontrolplandesignandimplementationguarantee,inordertoachievethepurposeofreducingthecomprehensivecostofprocurementandimprovingthecompany'scompetitiveadvantage.[Keywords]HangangGroup;procurementandpayment;internalcontrol;procurementandpaymentinternalcontrol目录一、绪论....................................................................................................1（一）研究背景及意义.....................................................................1（二）国内外研究综述.....................................................................11.国外研究综述...........................................................................12.国内研究综述...........................................................................23.小结...........................................................................................2二、相关概念界定与理论基础................................................................3（一）内部控制内涵.........................................................................3（二）内部控制的构成要素.............................................................3（三）内部控制的必要性.................................................................4（四）釆购与付款内部控制.............................................................4三、汉钢集团L分公司采购与付款内控现状........................................5（一）汉钢集团L分公司简介.........................................................5（二）汉钢集团L分公司辅材简介..............................................
