国有企业集中采购中的财务风险控制研究

Research on the Financial Risk Control of Centralized Procurement in the State-Owned Enterprises

企业在风险控制过程中,财务风险是企业内部重点控制对象。目前,集中采购成为大部分国有企业主要采购手段,其存在的财务风险亟需重点对待。文章以企业集中采购中的财务风险控制为题,从集中采购、财务风险和风险控制的基本概念出发,分析国有企业集中采购财务风险控制现状,并从观念桎梏、采购部门职能设置、采购全环节、财务风险控制体系及信息化系统建设五方面对集中采购出现财务风险的原因进行剖析,最后采用COSO内部控制框架对上述原因针对性地构建起国有企业财务风险管控体系。

In the process of enterprise risk control,financial risk is the key control object.At present,centralized procurement has become the main pr ocurement method for mosts tate-owned enterpr ises,and its financial risks need to be addr essed ur gently.Taking financial risk control as the theme,based on the basic concepts of centralized procurement,financial risk and risk control,this paper analyzes the current situation of financial risk control in centralized procurement of state-owned enterprises,and analyzes the causes of financial risks in centralized procurement from five aspects:conceptual constraints,procurement department function setting,procurement whole process,financial risk control system and information system construction.Finally,the COSO internal control framework is adopted to construct the financial risk management and control system of stateowned enterprises.