摘要
本文以外资独资企业广西x电厂为研究对象,基于供应链管理理论、业务流程再造
理论和内部控制理论,运用文献检索法、工作体验法、案例分析法等研宄方法,研宄广
西x电厂的企业采购业务流程再造及控制体系优化问题,以期发挥采购业务在降低电厂
运营维护成本中的作用最大化

广西X电厂BOT项目是我国第一个经国家批准的BOT试点项目,项目的业主公司为
F公司,是法国电力集团的全资子公司。S公司为运营维护承包商,是由法方控股的中
法合资公司,受F公司委托负责X电厂的运营、发电及维护工作

论文坚持以问题为导向,深入剖析广西X电厂采购业务流程及控制体系存在的突出
问题。采购业务流程存在的突出问题主要包括大量零星采购业务流程、供应商管理流程
和合同文本制作及存档流程等方面存在的问题;采购控制体系存在的突出问题主要包括
采购控制体系程序、组织、授权制度和绩效考核指标体系等方面存在的问题。这些问题
如处理不当极有可能造成采购业务流程的梗阻乃至中断,导致采购控制效率低下乃至失
控。因而,针对问题进行相应的采购业务流程再造及控制体系优化,很有必要。广西X
电厂采购业务流程再造主要包括大量零星采购业务流程再造、供应商管理流程再造和合
同文本制作及存档共享流程再造。采购控制体系优化主要涉及采购内部控制程序优化、
采购内部控制组织优化、采购内部控制授权制度优化和采购员绩效考核指标体系优化

广西X电厂采购业务流程再造与控制体系优化,二者相互影响、相互作用、相互关
联、相互促进,共同推动企业采购管理的人性化、精细化和科学化

广西X电厂采购业务流程再造及控制体系优化研宄是管理理论的科学应用,具有一
定的理论意义。广西X电厂采购业务流程再造及控制体系优化使采购成为利润的源泉,
通过降低运营维护成本,确保电力企业利润水平,具有显著的现实应用价值

关键词.企业采购,采购业务流程,再造,采购控制体系;优化
I STUDY ON THE PROCUREMENT PROCESS RE-ENGINEERING AND
OPTIMIZATION OF THE CONTROLLING SYSTEM OF AN ENTERPRISE
BASING ON THE CASE OF GUANGXI X POWER PUNT
ABSTRACT
This paper takes Guangxi X Power Plant, a wholly foreign-owned enterprise, , as the
study object. Basing on the supply chain theory, process re-engineering and internal control
theory, by applying the methodologies of information retrieval, on-work experiencing
methods and case study,the study focuses on the procurement process re-engineering and the
optimizations on the internal control system of Guangxi X Power Plant aiming at to maximize
the function of procurement in the decrease of operation and maintenance cost of the power
plant
Guangxi X Power Plant BOT Project is the first BOT pilot project officially approved by
the State. The Project Company, namely, the owenr of Gangxi X Power plant,is F Company, a
wholly-foreign owned company, owned by EDF (Electricite de France). While S company is
an EDF-controlled sino-French joint venture, appointed as the Operator of Gaungxi X Power
Plant through a contract signed between F company and S company, being responsible for the
operation, generation and maintenance of Guangxi X Power Plant
This paper sticks on the orientation of problems, deeply analyzes the outstanding
existing problems in the procurement process and controlling system of Guangxi X Power
Plant. The outstanding problems in procurement process are as following: the purchasing
process dealing with a mass of not-grouped low-value purchasing, the supplier management
process, the contract composition and filing process. That of the procurement controlling
system is relating to the controlling process, organization, authorization and performance
evaluation indicator system. Such problems might cause the obstruction or even suspension of
the procurement process in case that they are not properly treated, thus result in low efficiency
of the procurement controlling or even losing control. Therefore, it is really necessary to make
relevant process re-engineering of the purchasing process and optimization towards the
controlling system to solve the existing problems accordingly. The procurement process
re-engineering mainly covers the purchasing process dealing with a mass of the not-grouped
low-value purchasing, the supplier management process, and the contract composition and
II filing process. That of controlling system optimization concentrates on the controlling
process and organization, the authorization of the purchasing internal control and the
performance evaluation indicator system of the purchasers.
The procurement process re-engineering and the optimization of the controlling system
of Guangxi X Power Plant have influence, interaction, link and promotion to each other,
having the advantages of pushing forward the humanization, elaboration and scientization of
the procurement management.
The study of the procurement process re-engineering and optimization of the controlling
system of Guangxi X Power Plant is a scientific application of the management theories
having some theoretical meanings. The procurement process re-engineering and optimization
of the controlling system of Guangxi X Power Plant enables procurement a source of profit.
Meanwhile, by decreasing the operation and maintenance cost, the profiting level of a power
enterprise is guaranteed, having outstanding practical value.
KEYWORDS: Enterprise Procurement; Purchasing Process; Re-engineering;
Procurement Controlling System; Optimization
hi 目录
摘要 I
ABSTRACT II
绪论 1
1.1选题背景和研究意义1.1.1选题背景 1
1.1.2研究意义 2
1.2文献综述 2
1.2.1关于企业采购管理的文献研宄1.2.2关于企业采购业务流程再造的文献研宄1.2.3关于企业采购控制的文献研宄1.2.4文献的简评及问题的提出1.3研宄思路、研宄方法和研究内容1.3.1研究思路 5
1.3.2研宄方法 7
1.3.3研究内容 7
第二章研宄理论基础2.1供应链管理理论 9
2.1.1供应链管理的定义与新观念2.1.2供应链管理理论在企业采购管理中的应用2.2业务流程再造理论2.2.1业务流程再造理论的基本理念2.2.2企业业务流程的一般构架2.2.3业务流程再造理论在企业采购业务中的应用2.3内部控制理论 14
2.3.1内部控制的含义、原则和方法2.3.2企业内部控制的基本流程2.3.3内部控制理论在企业采购控制中的应用第三聿广西X电厂简介和采购业务流程及控制体系概况IV 3.1广西X电厂简介 17
3丄1广西X电厂BOT项目3.1.2广西X电厂的公司治理3丄3广西X电厂的S公司3.2广西X电厂采购业务流程概况3.2.1广西X电厂采购业务基本流程3.2.2广西X电厂采购阶段的操作步骤3.2.3广西X电厂采购业务流程分类3.2.4广西X电厂采购管理的复杂性3.3广西X电厂采购控制体系概况3.3.1双重采购控制体系3.3.2采购控制体系运行机制3.3.3采购的分阶段全过程控制
21
3.3.4多层次的内外部审计及绩效考核控制
21
第四章广西X电厂采购业务流程及拄制体系问題分析
22
4.1广西X电厂采购业务流程的突出问题
22
4.1.1大量零星采购业务流程存在的问题
22
4.1.2供应商管理流程存在的问题
23
4.1.3合同文本制作及存档流程存在的问题
24
4.2广西X电厂采购控制体系的突出问题
25
4.2.1采购控制体系程序上存在的问题
25
4.2.2采购控制体系组织上存在的问题
26
4.2.3采购控制体系中授权制度存在的问题
27
4.2.4采购控制体系中绩效考核指标存在的问题
27
第五章广西X电厂采购业务流程再造及控制体系优化
29
5.1广西X电厂采购业务流程再造
29
5.1.1大量零星采购业务流程再造
29
5.1.2供应商管理流程再造
32
5.1.3合同文本制作及存档流程再造
33
5.2广西X电厂采购控制体系优化
36
V 5.2.1采购内部控制程序优化
36
5.2.2采购内部控制组织优化
38
5.2.3采购内部控制授权制度优化
38
5.2.4采购员绩效考核体系优化
39
第六聿研宄结论与展望
41
6.1研究结论 41
6.2研宄展望 43
参考文献 44
致谢 47
VI 广西大学工商着391硬士学位论文
食免采购走务波租典逄及技制体系优化研究
第一章绪论
1.1选题背景和研宄意义
1.1.1选題背景
之所以作出这样的选题,其背景有三

首先,本人在广西X电厂有多年从事采购管理的经历,我切身体会到作为采购科长
的责任重大,其间取得一些成绩,也遇到不少困难,有想法也存在疑惑,值得总结和理
论提升。如果说再造采购业务流程是做好采购工作的关键,那么,优化采购控制体系则
是做对采购工作的保障。二者相辅相成,共损共荣。因此,在采购实务中,不能厚此薄
彼,怎样做到两手都要抓两手都要硬,这是做出该选题的初衷,亦契合自己的研宄方向

其次,广西X电厂是一家法资独资公司,它在电厂运营、日常维护、停机检修等的
采购管理中采用一整套国际先进的管理理念和方法,是