I 摘要 随着我国经济市场的不断改革，作为国民经济三门之一的建筑业也正趋向 资源链条化、效益最大化的方面发展,与国家经济发展形成了相互促进、相互制 约的形式。建筑业间的竞争已经不仅仅体现在产品和服务上，更深入到采购与 管理环节。采购是企业经营过程中的一项重要环节，是指企业为保证自身生产 及经营活动正常开展，在一定的条件下从供应市场获取产品或服务，作为企业 资源的一项企业经营活动；从采购设计、采购执行、验收、供应，到结算等工 作环节上，充分显示采购工作对企业成本控制、产品质量提升以及周转速度的 积极作用。但是采购工作也是最容易出现问题的一个环节，对采购产品的库存 管理不严密，对供应商的管理与合作不融洽，采购内控方法不合理等都是采购 风险出现的重要原因，应此采购管理中的风险控制显得尤为重要。 HD建筑公司作为一个大型的建筑企业，在承接建筑工程整个漫长过程中， 涉及大量的工程物资采购，这一过程受到很多不确定因素的影响和干扰，会直 接导致采购风险的发生，影响工程物资采购环节的顺利实施。采购环节出问题 会直接决定着产品的质量，关系到企业能否得到更低的价格和更优质的产品， 影响到工程的质量问题、企业的成本问题，所以越来越多的企业关注采购风险 控制，并通过科学的管理方式提升企业竞争力、提高企业经济效益。 作为一名即将毕业的MBA硕士学生，作者整个学习过程中对市场发展、经 济体制改革以及企业管理等领域产生浓厚兴趣，认为从采购方面入手，积极促 进企业的健康发展，是一个值得研究的课题。针对采购风险管控问题，以案例 说明，以数据论证，通过发现采购程中存在的风险，提出够提高采购水平，增 强企业内部管理能力的措施，从内而外的提升企业综合竞争力，并且也能够为 相关理论做好补充。本文以HD建筑公司为例，探讨该公司的采购管理中风险管 控问题。由于该公司在我国建筑业属于欧亿·体育（中国）有限公司佼佼者，具备极强的借鉴和研究的 价值，希望通过本文的系统研究，能够为更多建筑企业提出实质性的帮助，从 强化企业管理、提高采购水平、提升综合竞争力方面给出有效借鉴。 本文将从以下几方面入手分析： 摘要 II 第一，绪论。确定了本文的研究基调，包括目的与意义，内容与方法，创 新点及不足，并且整合了前人学者在该领域中的研究现状，为本文的展开做好 铺垫。 第二，相关理论基础。该章节作为本文的理论奠定，介绍了采购风险的相 关理论以及采购风险管控的方法理论。 第三，介绍了HD建筑公司的概况以及采购管理现状。此部分作为文章的引 申内容，客观分析了HD建筑公司的采购管理现状，通过数据及文献的论证说明， 从供应商管理、库存管理以及采购的内部控制三方面进行研究。 第四，以HD建筑公司为例，从供应商管理、库存管理以及内部控制三个角 度，对采购环节存在的风险进行识别和分析。 第五，给出了HD建筑公司采购管理环节风险控制的改进措施。该章节通过 数据、创新管理办法以及借鉴的方式提出有效的解决措施。措施分为三个方向， 包括供应商管理、库存管理和采购的内部控制。 第六，结论与展望。总结了全篇文章的同时，对未来采购风险工作进行了 展望。 关键词：建筑企业；采购风险；风险识别； Abstract III Abstract With the continuous reform of China's economic market, the construction industry, one of the three branches of the national economy, is also tending to the development of resource chain and benefit maximization, and has formed a form of mutual promotion and restriction with the national economic development.With the construction industry, competition is not only reflected in products and services, but also in procurement and management.Procurement is an important link of enterprise production and operation. It refers to an enterprise's business activity to obtain products or services from the supply market as enterprise resources under certain conditions in order to ensure the normal development of its production and operation activities.For construction enterprises, procurement design, procurement implementation, acceptance, supply, settlement and other work links, fully show the procurement of enterprise cost control, product quality improvement and turnover speed of the positive role.However, procurement is also a department that is prone to problems. The reason for the emergence of procurement risks is that the inventory management of purchased products is not strict, the management and cooperation of suppliers are not harmonious, and the internal control method of procurement amount is not reasonable. Therefore, procurement risk management is particularly important. HD construction company, as a large construction enterprise, involves a lot of procurement of engineering materials in the whole long process of undertaking construction projects. This process is affected and interfered by many uncertain factors, which will directly lead to procurement risks and affect the smooth implementation of the procurement of engineering materials. Purchase link problems will directly determine the quality of products, companies can get lower prices and better quality products, affects the quality of the engineering problems, the cost of enterprise, so more and more enterprises focus on procurement risk management, and through scientific management way to improve enterprise competitiveness, improve Abstract IV enterprise economic benefits. As an MBA master student who is about to graduate, I have developed a strong interest in market development, economic system reform, enterprise management and other fields during the whole learning process. I think it is a topic worth studying to actively promote the healthy development of enterprises from the perspective of procurement.In view of the problem of procurement risk management and control, this paper illustrates it with cases and demonstrates it with data. By finding the risks in the procurement process, it proposes measures to improve the level of procurement and enhance the internal management ability of enterprises, so as to enhance the comprehensive competitiveness of enterprises from the inside out. In addition, it can also supplement relevant theories.This paper takes HD construction company as an example to discuss the risk control of procurement management.As the company is an industry leader in China's construction industry, it has a strong value of reference and research. It is hoped that through the systematic study of this paper, it can offer substantial help to more construction enterprises, and provide effective reference from the aspects of strengthening enterprise management, improving procurement level and enhancing comprehensive competitiveness. This paper will analyze from the following aspects: First, introduction.The research keynote of this paper was determined, including the purpose and significance, content and methods, innovation points and shortcomings, and the research status quo of previous scholars in this field was integrated to pave the way for the development of this paper. Second, relevant theoretical basis.As the theoretical foundation of this paper, this chapter introduces relevant theories of procurement risk and methods and theories of procurement risk control. Third, the general situation and procurement management of HD construction company are introduced.This part, as an extension of the article, objectively analyzes the current situation of HD construction company's procurement risk, and studies the supplier procurement risk, inventory procurement risk and internal control Abstract V procurement risk through the demonstration of data and literature. Fourthly, HD construction company is taken as an example to identify and analyze the risks in the procurement process from the perspectives of supplier management, inventory management and internal control. Fifth, the risk procurement strategy of HD construction company is given.This chapter proposes effective solutions through data, innovative management methods and reference methods.Measures are divided into three directions, including supplier management, inventory management and internal management of procurement risk measures. Sixth, conclusion and prospect.At the same time, the paper summarizes the whole article and looks forward to the future procurement risk work. Key words: Construction Enterprise; Procurement risk; Risk Identification 目录 VI 目 录 摘要 ........... I Abstract ....... III 第一章 绪论 .1 第一节 研究背景 ... 1 第二节 研究目的及意义 ...................... 1 第三节 国内外研究现状 ...................... 2 一、国内研究现状 ............. 2 二、国外研究现