集团公司集中采购内部财务风险控制研究
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摘要
随着全球经济一体化的确立,各国集团公司面临的经营环境日益复杂,各国集团公司对风险的敏感程度不断提高。2007年爆发的金融危机,已经使一些具有数百年历史、声名显赫的集团公司如通用汽车(G M)破产。此次危机的产生很大程度上源于集团公司风险防范及内部控制失灵,这也让我们清醒地认识到,在全球经济一体化环境下,加强我国集团公司财务风险控制和风险防范十分重要。集中采购是目前国内大部分集团公司采取的采购方式,但集中采购过程存在一定的财务风险,所以控制集团公司集中采购内部财务风险具有很强的现实意义。
本文拟就集团公司集中采购内部财务风险控制为选题,对我国集团公司集中采购内部财务风险进行了系统的研究。本文首先从财务风险、集团公司、集中采购的基本概念出发,分析集团公司集中采购财务风险的特点和类型及其特殊性,探寻集中采购内部财务风险存在的原因,认为既有宏观方面的原因，更主要的是集团公司内部的原因。本文通过比较研究的方法,充分借鉴了借鉴国外先进的经验和做法。在制订政策建议上,本文提出集团公司应在集中采购的过程中明确财务风险控制的目标和原则,完善集中采购的管理制度,包括进一步优化集中采购流程和相关部门职能设置,科学设计集中采购内部财务风险控制的财务指标,并合理配置集中采购的人力资源。本文运用COSO内部控制基本框架,识别集团公司集中采购财务风险的控制环境,包括外部环境和内部环境,利用SWOT方法分析财务风险控制面临的机遇和挑战；本文运用风险坐标法等方法评估财务风险,确定主要风险,估计风险价值；根据风险管理策略选择适当的风险应对措施,有效的应对包括支付风险、价格风险、资产安全风险和采购成本等一系列的财务风险；最后本文提出高级管理层和董事会等在集中采购的过程中监督财务风险控制的效果：同时,本文提出在财务风险控制的过程中要保持信息与沟通。
本文运用规范研究的方法,并力求用实例研究来揭示集团公司集中采购内部财务风险管理的规律,做到理论联系实际,使财务风险控制的研究更具有针对性、现实性和指导性。
全文共分五部分。第一部分绪论,主要阐述集团公司集中采购内部财务风险研究的背景和研究意义,综述国内外在财务风险控制方面研究,并指出本文的创新点和不足；
第二部分理论分析部分,主要分析集中采购财务内部风险控制相关概念、财务风险的特点和集中采购财务风险控制的方法,作为下文政策建议做理论基础；
第三部分主要分析我国目前集团公司集中采购内部财务风险控制的现状,探寻财务风险存在的深层原因,这些原因也将是下文政策建议需要解决的问题；
第四部分通过分析国外发达国家包括美国、德国和集团公司公司在内部财务风险控制的做法,国外集团公司集中采购内部财务风险的先进经验,将给我国财务风险控制包括集中采购财务风险控制重要的启示；
第五部分提出我国集团公司集中采购内部财务风险控制的政策建议。首先应明确集中采购财务风险控制的目标和原则,其次在集团公司管理制度上进行控制,最后在COSO内部控制框架基础上,提出财务风险控制的具体政策建议。
With the establishment of global economic integration, the operating environment national group faced becomes increasingly complex, and the sensitivity on the risk of all countries group has improved. The financial crisis erupted in 2007, has already made some prestigious with a few hundred years, such as the General Motors Corporation (GM) bankruptcy. The crisis created largely from Group Risk and failure of internal control, which make us understand that, in the context of globalization, to strengthen our group of financial risk control and risk prevention is very important. Centralized procurement is currently taken by most of the procurement group, but the purchasing process has certain financial risks, that groups control internal financial risk on centralized procurement has a strong focus on of practical significance.
This paper focuses on procurement within the group for the topics of financial risk control, centralized purchasing group in China within the financial risks of the system. Firstly, the basic concepts of financial risk、the company and centralized purchasing is beginning. Next characteristics、types and particularity of are analyzed. Both macro reasons and group internal reasons lead to group centralized purchasing financial risks,but group internal reasons are more important. In this paper, advanced foreign experience and practice can be as reference of centralized procurement of China Group Financial Risk Control In the formulation of policy proposals, China groups should be clearly focused on management objectives and principles firstly. In the process of financial risks control, group should improve the management system of centralized purchasing, centralized purchasing, including further optimizing the processes and functions of relevant departments, setting up scientific financial indicators of financial risk and rationally distributing human resources of centralized procurement. COSO internal control basic framework is used In this paper o Step 1,groups identify environment of centralized purchasing financial risks group control, including external environment and internal environment by the methods of SWOT analysis of financial risk control opportunities and challenges facing;Step 2,groups use assess financial risk and identify key risk coordination method, calculating the value at risk; step 3,groups select the appropriate ways to reply with risks(including the payment risk, price risk, safety of assets risk, cost risk) basing on risk management strategies, the last Board of Directors and other senior management should monitor the effect of financial risk control. At the same time, Groups maintain information and communication during the internal financial risk control. Using standardized research methods,seeks to use case studies to reveal the law of group financial risk on centralized procurement, to do theory with practice,so that financial risk control becomes more focused, realistic and instructive.
The paper is divided into five parts. The first part is the introduction, the main focus describing the background and significance of group centralized purchasing internal financial risk, review domestic and international research in the overview of financial risk control, and made this point of innovation and the lack;
The second part is the theoretical analysis, the main analysis focused on the concept of procurement-related financial risk control, financial risk characteristics and the method of centralized procurement of financial risk control, as theoretical basis of the policy recommendations below;
The third part of the main analysis of the current situation of group centralized purchasing financial risk, to explore the underlying causes of these reasons and it will also be the following policy recommendations need to be resolved;
PartⅣanalyzes the foreign countries including the United States, Germany and the Group companies in the financial risk control approach, advanced experience of group centralized purchasing financial risk, and the important lesson on financial risks control in China, including group centralized purchasing financial risk;
PartⅤputs forward group policy recommendations on centralized purchasing internal financial risk. First of all, objectives and principles group centralized purchasing financial risk should be clearly focused, followed by the control of management system in the group, and finally based on the COSO internal control framework the specific recommendations on group centralized purchasing internal financial risk are proposed.
本文拟就集团公司集中采购内部财务风险控制为选题,对我国集团公司集中采购内部财务风险进行了系统的研究。本文首先从财务风险、集团公司、集中采购的基本概念出发,分析集团公司集中采购财务风险的特点和类型及其特殊性,探寻集中采购内部财务风险存在的原因,认为既有宏观方面的原因，更主要的是集团公司内部的原因。本文通过比较研究的方法,充分借鉴了借鉴国外先进的经验和做法。在制订政策建议上,本文提出集团公司应在集中采购的过程中明确财务风险控制的目标和原则,完善集中采购的管理制度,包括进一步优化集中采购流程和相关部门职能设置,科学设计集中采购内部财务风险控制的财务指标,并合理配置集中采购的人力资源。本文运用COSO内部控制基本框架,识别集团公司集中采购财务风险的控制环境,包括外部环境和内部环境,利用SWOT方法分析财务风险控制面临的机遇和挑战；本文运用风险坐标法等方法评估财务风险,确定主要风险,估计风险价值；根据风险管理策略选择适当的风险应对措施,有效的应对包括支付风险、价格风险、资产安全风险和采购成本等一系列的财务风险；最后本文提出高级管理层和董事会等在集中采购的过程中监督财务风险控制的效果：同时,本文提出在财务风险控制的过程中要保持信息与沟通。
本文运用规范研究的方法,并力求用实例研究来揭示集团公司集中采购内部财务风险管理的规律,做到理论联系实际,使财务风险控制的研究更具有针对性、现实性和指导性。
全文共分五部分。第一部分绪论,主要阐述集团公司集中采购内部财务风险研究的背景和研究意义,综述国内外在财务风险控制方面研究,并指出本文的创新点和不足；
第二部分理论分析部分,主要分析集中采购财务内部风险控制相关概念、财务风险的特点和集中采购财务风险控制的方法,作为下文政策建议做理论基础；
第三部分主要分析我国目前集团公司集中采购内部财务风险控制的现状,探寻财务风险存在的深层原因,这些原因也将是下文政策建议需要解决的问题；
第四部分通过分析国外发达国家包括美国、德国和集团公司公司在内部财务风险控制的做法,国外集团公司集中采购内部财务风险的先进经验,将给我国财务风险控制包括集中采购财务风险控制重要的启示；
第五部分提出我国集团公司集中采购内部财务风险控制的政策建议。首先应明确集中采购财务风险控制的目标和原则,其次在集团公司管理制度上进行控制,最后在COSO内部控制框架基础上,提出财务风险控制的具体政策建议。
With the establishment of global economic integration, the operating environment national group faced becomes increasingly complex, and the sensitivity on the risk of all countries group has improved. The financial crisis erupted in 2007, has already made some prestigious with a few hundred years, such as the General Motors Corporation (GM) bankruptcy. The crisis created largely from Group Risk and failure of internal control, which make us understand that, in the context of globalization, to strengthen our group of financial risk control and risk prevention is very important. Centralized procurement is currently taken by most of the procurement group, but the purchasing process has certain financial risks, that groups control internal financial risk on centralized procurement has a strong focus on of practical significance.
This paper focuses on procurement within the group for the topics of financial risk control, centralized purchasing group in China within the financial risks of the system. Firstly, the basic concepts of financial risk、the company and centralized purchasing is beginning. Next characteristics、types and particularity of are analyzed. Both macro reasons and group internal reasons lead to group centralized purchasing financial risks,but group internal reasons are more important. In this paper, advanced foreign experience and practice can be as reference of centralized procurement of China Group Financial Risk Control In the formulation of policy proposals, China groups should be clearly focused on management objectives and principles firstly. In the process of financial risks control, group should improve the management system of centralized purchasing, centralized purchasing, including further optimizing the processes and functions of relevant departments, setting up scientific financial indicators of financial risk and rationally distributing human resources of centralized procurement. COSO internal control basic framework is used In this paper o Step 1,groups identify environment of centralized purchasing financial risks group control, including external environment and internal environment by the methods of SWOT analysis of financial risk control opportunities and challenges facing;Step 2,groups use assess financial risk and identify key risk coordination method, calculating the value at risk; step 3,groups select the appropriate ways to reply with risks(including the payment risk, price risk, safety of assets risk, cost risk) basing on risk management strategies, the last Board of Directors and other senior management should monitor the effect of financial risk control. At the same time, Groups maintain information and communication during the internal financial risk control. Using standardized research methods,seeks to use case studies to reveal the law of group financial risk on centralized procurement, to do theory with practice,so that financial risk control becomes more focused, realistic and instructive.
The paper is divided into five parts. The first part is the introduction, the main focus describing the background and significance of group centralized purchasing internal financial risk, review domestic and international research in the overview of financial risk control, and made this point of innovation and the lack;
The second part is the theoretical analysis, the main analysis focused on the concept of procurement-related financial risk control, financial risk characteristics and the method of centralized procurement of financial risk control, as theoretical basis of the policy recommendations below;
The third part of the main analysis of the current situation of group centralized purchasing financial risk, to explore the underlying causes of these reasons and it will also be the following policy recommendations need to be resolved;
PartⅣanalyzes the foreign countries including the United States, Germany and the Group companies in the financial risk control approach, advanced experience of group centralized purchasing financial risk, and the important lesson on financial risks control in China, including group centralized purchasing financial risk;
PartⅤputs forward group policy recommendations on centralized purchasing internal financial risk. First of all, objectives and principles group centralized purchasing financial risk should be clearly focused, followed by the control of management system in the group, and finally based on the COSO internal control framework the specific recommendations on group centralized purchasing internal financial risk are proposed.
引文
①http://www.cs.com.cn/ssgs/02/200907/t20090701_2132543.htm
①罗伯特·蒙兹卡等,《采购与供应链管理((第二版))》(刘秉镰译)[M]中信出版社2006年231页
①王竹泉隋敏《控制机构+企业文化:内部控制要素新二元论》[J]《会计研究》2010年第3期
②向德伟《论财务风险》[J]《会计研究》1995年第5期3
①竺素娥《集团母子公司财务控制系统构建》[J]《商业会计》2000年第10期
①本案例援引卢侠巍《国际财务管理案例教程》》218页,经济科学出版社,2004年
1.卢侠巍,《国际财务管理案例教程》,经济科学出版社,2004年。
2.卢侠巍,《管理会计案例教程》,经济科学出版社,2004年。
3.卢侠巍,《中国会计理论与实践热点》,经济科学出版社,2009年。
4.王明虎,《集团公司财务管理教程》,立信会计出版社,2009年。
5.王巾英《集团公司战略组织和管理》北京清华大学出版社2002
6.文宗瑜,《现代公司的统一财务控制与统一收支结算》,经济科学出版社,2004年。
7.现代管理领域知识更新教材编写委员会,《企业集团管控体系——理论实务案例》,经济科学出版社,2008年
8.张存禄,《企业管理经典案例评析》中国人民大学出版社,2003年
9.周国来,《战略基础集团公司管控模式设计》,经济科学出版社,2004年
10.中国注册会计师协会《公司战略与风险管理》,经济科学出版社,2009年
11.财政部企业司,《企业财务风险管理》,经济科学出版社,2004年
12.曹金驰,《试论公司财务风险的管控》,《中国总会计师》,2009年10期。
13.车玉梅,《集中采购策略在成本控制上的成功应用》,《中国煤炭》,2008年第8期。
14.陈蓉,《采购合同的风险防范》《物流科技》2005年3期
15.陈绍红,《浅谈财务管理与采购的关系》万方数据2009年2月15日
16.郭玉金,《原材料集中采购困惑与思考》,《中外玩具制造》,2007年第4期。
17.刘树海《流程管理模式下的营运资金管理研究》《现代管理科学》2008年10期
18.刘宝红,《集中采购也有度》《石油石化物资采购》2007年第8期
19任晓华,《浅议集中采购机构应处理好的几个关系》山西经济管理干部学院学报,2009年第3期
20王竹泉隋敏《控制机构+企业文化：内部控制要素新二元论》[J]《会计研究》2010年第3期
21.王素荣,《集团公司财务风险防范及控制》,中央财经大学学报,2004年第10期。
22.王政力,徐丹丹《集团公司财务控制方式的国际比较与借鉴》,《经贸财会》2004年第8期
23向德伟《论财务风险》[J]《会计研究》1995年第5期
24竺素娥《集团母子公司财务控制系统构建》[J]《商业会计》2000年第10期
25.罗伯特·蒙兹卡等,《采购与供应链管理((第二版)》(刘秉镰译)中信出版社,2006年。
26.COSO:Enterprise Risk Management Framework (Exposures Drafts or Public Comment)
27.CardosoJor,BostromRobert,ShethAmi.Management Systems and ERP Systems: Difference,Commonalities, and Applications [J],Information Technology and Management.2004,5(4)
①罗伯特·蒙兹卡等,《采购与供应链管理((第二版))》(刘秉镰译)[M]中信出版社2006年231页
①王竹泉隋敏《控制机构+企业文化:内部控制要素新二元论》[J]《会计研究》2010年第3期
②向德伟《论财务风险》[J]《会计研究》1995年第5期3
①竺素娥《集团母子公司财务控制系统构建》[J]《商业会计》2000年第10期
①本案例援引卢侠巍《国际财务管理案例教程》》218页,经济科学出版社,2004年
1.卢侠巍,《国际财务管理案例教程》,经济科学出版社,2004年。
2.卢侠巍,《管理会计案例教程》,经济科学出版社,2004年。
3.卢侠巍,《中国会计理论与实践热点》,经济科学出版社,2009年。
4.王明虎,《集团公司财务管理教程》,立信会计出版社,2009年。
5.王巾英《集团公司战略组织和管理》北京清华大学出版社2002
6.文宗瑜,《现代公司的统一财务控制与统一收支结算》,经济科学出版社,2004年。
7.现代管理领域知识更新教材编写委员会,《企业集团管控体系——理论实务案例》,经济科学出版社,2008年
8.张存禄,《企业管理经典案例评析》中国人民大学出版社,2003年
9.周国来,《战略基础集团公司管控模式设计》,经济科学出版社,2004年
10.中国注册会计师协会《公司战略与风险管理》,经济科学出版社,2009年
11.财政部企业司,《企业财务风险管理》,经济科学出版社,2004年
12.曹金驰,《试论公司财务风险的管控》,《中国总会计师》,2009年10期。
13.车玉梅,《集中采购策略在成本控制上的成功应用》,《中国煤炭》,2008年第8期。
14.陈蓉,《采购合同的风险防范》《物流科技》2005年3期
15.陈绍红,《浅谈财务管理与采购的关系》万方数据2009年2月15日
16.郭玉金,《原材料集中采购困惑与思考》,《中外玩具制造》,2007年第4期。
17.刘树海《流程管理模式下的营运资金管理研究》《现代管理科学》2008年10期
18.刘宝红,《集中采购也有度》《石油石化物资采购》2007年第8期
19任晓华,《浅议集中采购机构应处理好的几个关系》山西经济管理干部学院学报,2009年第3期
20王竹泉隋敏《控制机构+企业文化：内部控制要素新二元论》[J]《会计研究》2010年第3期
21.王素荣,《集团公司财务风险防范及控制》,中央财经大学学报,2004年第10期。
22.王政力,徐丹丹《集团公司财务控制方式的国际比较与借鉴》,《经贸财会》2004年第8期
23向德伟《论财务风险》[J]《会计研究》1995年第5期
24竺素娥《集团母子公司财务控制系统构建》[J]《商业会计》2000年第10期
25.罗伯特·蒙兹卡等,《采购与供应链管理((第二版)》(刘秉镰译)中信出版社,2006年。
26.COSO:Enterprise Risk Management Framework (Exposures Drafts or Public Comment)
27.CardosoJor,BostromRobert,ShethAmi.Management Systems and ERP Systems: Difference,Commonalities, and Applications [J],Information Technology and Management.2004,5(4)