The Auditing Assessment on Business Risk of Supermarket Procurement Process

摘要

近些年来，随着"瘦肉精"，"柠檬黄"，"三聚氰胺"等食品添加剂的事件不断曝光，加之大型超市卖场公然出售过期、改期食品，食品安全问题已成为社会重大热门问题，必须引起高度重视。那么，这些拥有着良好声誉的上市公司为什么会一例接着一例地发生问题？通过调查，笔者发现很多问题都出在了采购环节上，由于采购环节是企业经营活动的核心环节，它直接关系到了商品的质量以及资金的使用率。因此，为了追求利益最大化，在采购价格相持不下的情况下，以次充好，蒙混过关来降低成本成为了不少不法分子投机取巧的手段，而最终受害的往往是消费者。

本文以超市为例，通过分析我国本土超市世纪联华的采购流程找出其所存在的经营风险并以审计的眼光对其存在的经营风险进行审计评价。同时，再用对比的方法找出其与外资超市家乐福，沃尔玛等的差异所在，最后对其存在的经营风险提出一些合理性建议。

关键词 食品安全 采购环节 经营风险 审计评价 合理性建议

Abstract

Under the exposure of the events such as "lean" ,"lemon yellow","melamine" and other food additives, and the arising of the expired or rescheduled food openly sold by large supermarkets, food safety issues, given much attention to, have become a major social and topical issues since recent years. So why these listed companies with a good reputation have committed such fraud one after another ? Through the investigation, I found a lot of problems during the procurement chain.Procurement is the core aspect of business activities, which is directly related to the quality of goods and funds utilization. Therefore, in order to seek maximum benefits, in the case of a stalemate of the purchase price, using shoddy and false pretenses to reduce costs have become the means of many criminals opportunistic, often eventually suffering the consumers.

Take supermarket for example, through identifying the procurement process of our local supermarket---Century Lianhua ,I figure out its business risks and then analyze it in the eye of audit . At the same time, find out where the differences with foreign supermarket Carrefour, Wal-Mart by the means of contrast. At last ,make some reasonable suggestions to the existing business risk.

Key words: food safety ; procurement process; business risk;audit assessment reasonable suggestions

目录

引言....................................................................1

一、绪论 1

（一）采购的定义 1

（二）我国企业采购环节的现状 1...