管理评论

管理评论 ›› 2021, Vol. 33 ›› Issue (10): 325-339.

• 案例研究 • 上一篇    下一篇

互联网企业采购业务内部控制研究

黄立新1,2, 程昱1, 程新生1,3, 李娜1   

  1. 1. 南开大学商学院, 天津 300071;
    2. 内蒙古民族大学管理学院, 通辽 028000;
    3. 南开大学中国公司治理研究院, 天津 300071
  • 收稿日期:2020-08-24 出版日期:2021-10-28 发布日期:2021-11-29
  • 通讯作者: 程昱(通讯作者),南开大学商学院博士研究生
  • 作者简介:黄立新,南开大学商学院博士研究生,内蒙古民族大学管理学院副教授;程新生,南开大学商学院、南开大学中国公司治理研究院教授,博士生导师;李娜,南开大学商学院硕士研究生。
  • 基金资助:
    国家自然科学基金项目（71972105）；国家自然科学基金面上项目（71672085）；教育部人文社会科学重点研究基地-南开大学中国公司治理研究院重大项目（16JJD630003）；通辽市与内蒙古民族大学合作项目（SXZX2017008）。

Research on Internet Enterprises' Internal Control of Procurement Business

Huang Lixin1,2, Cheng Yu1, Cheng Xinsheng1,3, Li Na1   

  1. 1. School of Business, Nankai University, Tianjin 300071;
    2. School of Management, Inner Mongolia University for Nationalities, Tongliao 028000;
    3. Academy of Chinese Corporate Governance, Nankai University, Tianjin 300071
  • Received:2020-08-24 Online:2021-10-28 Published:2021-11-29

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摘要： 随着互联网技术快速发展与专业分工不断细化，采购业务对互联网企业运营越来越重要。以国内领先的互联网服务平台KPY公司为案例研究对象，综合运用扎根分析与问卷调查法，研究发现：互联网企业采购业务内部控制在风险评估和监督两方面表现优秀，而在控制环境、控制活动、信息与沟通方面仍有较大提升空间；进一步地，从人力资源建设、采购方式、供应商管理、验收环节、信息与沟通共五个方面分析并归纳了存在的主要问题，据此提出优化策略。本研究不仅在一定程度上丰富了内部控制评价相关研究，扩展了已有的案例研究范式，对同类型互联网企业采购业务内部控制建设以及政府部门建立与完善内部控制政策也具有重要指导意义。

关键词: 采购业务, 内部控制, 互联网企业

Abstract: with the rapid development of Internet technology and the continuous refinement of professional division of labor, purchasing business is becoming more and more important to the operation of Internet enterprises. Taking KPY company, the leading Internet service platform in China, as the case study object, and comprehensively using the grounded analysis and questionnaire survey method, the study finds that the internal control of purchasing business of Internet enterprises performs well in risk assessment and supervision, while there is still room for improvement in control environment, control activities, information and communication; further, from the aspects of human resource construction, procurement management, this paper analyzes and sums up the main problems from five aspects, which are mode, supplier management, acceptance, information and communication. Based on this, the optimization strategy is put forward. This study not only enriches the relevant research of internal control evaluation to a certain extent, but also expands the existing case study paradigm. It also has important guiding significance for the construction of internal control in procurement business of the same type of Internet enterprises and the establishment and improvement of internal control policies and schemes by government departments.

Key words: purchasing business, internal control, Internet enterprise