摘要


采購(gòu)與付款是企業(yè)的重要經(jīng)濟(jì)業(yè)務(wù)，對(duì)其實(shí)施規(guī)范化的內(nèi)部控制是企業(yè)經(jīng)營(yíng)管理的重要內(nèi)容之一，采購(gòu)與付款業(yè)務(wù)是指企業(yè)支付貨幣，取得物品或勞務(wù)的過(guò)程，是企業(yè)生產(chǎn)經(jīng)營(yíng)管理中的一個(gè)主要環(huán)節(jié)。
在市場(chǎng)經(jīng)濟(jì)大潮的沖擊下，缺乏透明度的采購(gòu)過(guò)程，產(chǎn)生了“以權(quán)謀私，暗箱操作，弄虛作假，收受回扣，跑冒滴漏”等問(wèn)題，導(dǎo)致企業(yè)采購(gòu)物品質(zhì)次價(jià)高，資金使用效益低下。因此，企業(yè)應(yīng)試試采購(gòu)預(yù)付款業(yè)務(wù)內(nèi)部控制，對(duì)請(qǐng)購(gòu)、審批、簽約、采購(gòu)、驗(yàn)收、審核和付款等環(huán)節(jié)建立標(biāo)準(zhǔn)化的業(yè)務(wù)處理程序；健全以采購(gòu)申請(qǐng)、經(jīng)濟(jì)合同、結(jié)算憑證、驗(yàn)收入庫(kù)單據(jù)為載體的控制系統(tǒng)；加強(qiáng)請(qǐng)購(gòu)、采購(gòu)、驗(yàn)收、付款關(guān)鍵點(diǎn)的控制，實(shí)施采購(gòu)決策環(huán)節(jié)的相互制約和監(jiān)督機(jī)制。

關(guān)鍵詞 采購(gòu) 付款 內(nèi)部控制制度 規(guī)范

Abstract

The purchase and the payment are enterprise's important economic work, to its implementation standardization's internal control is one of enterprise management and operation important contents, the purchase and the payment service are refer to the enterprise to pay the currency, obtains the goods or the service process, is in an enterprise production operation management key link.
Under the market economy flood tide's impact, lacks the transparency the purchase process, produced “has exploited power, the safety strip, used deception, receives the sales commission, ran braves the dripping” and so on questions, caused the enterprise to purchase the goods to be low quality and high price, the fund operational effectiveness was low. Therefore, the enterprise should try to purchase the advanced payment service internal control, to please buy, link establishment standardization and so on examination, signing, purchase, approval, verification and payment handling of traffic procedures; Improves take the procurement request, the economic contract, the settlement certificate, the approval warehousing documentary evidence as the carrier control system; Strengthens please do buy, the purchase, the approval, the payment key point control, the implementation purchase decision-making link's mutual restriction and the supervising mechanism.

Key words Procurement，Payment，Internal control system，Norms


目 錄

摘 要
Abstract

第1章 緒論 1
1.1企業(yè)概況 1
1.2 國(guó)內(nèi)外研究現(xiàn)狀 1
1.3研究目的及意義 3
第2章 XX面粉公司采購(gòu)與付款存在的問(wèn)題分析 5
2.1目前公司采購(gòu)與付款所存在的問(wèn)題
2.1.1各部門自行采購(gòu)所需物品存在采購(gòu)風(fēng)險(xiǎn)
2.1.2采購(gòu)與付款的不相容職務(wù)沒(méi)有分離
2.1.3償債能力低，承擔(dān)風(fēng)險(xiǎn)能力差
2.2影響公司不良發(fā)展因素分析
2.2.1企業(yè)自身發(fā)展競(jìng)爭(zhēng)能力不強(qiáng)
2.2.2不良資產(chǎn)過(guò)多
2.2.3采購(gòu)與付款管理存在問(wèn)題
第3章 XX面粉公司會(huì)計(jì)核算制度的設(shè)計(jì)
3.1采購(gòu)與付款科目設(shè)計(jì)
3.2采購(gòu)與付款憑證設(shè)計(jì)
3.3采購(gòu)與付款賬務(wù)處理
第4章 企業(yè)集團(tuán)采購(gòu)與付款內(nèi)部控制制度的設(shè)計(jì)
4.1采購(gòu)與付款業(yè)務(wù)內(nèi)部會(huì)計(jì)控制的基本制度
4.1.1不相容職務(wù)崗位分工制度
4.1.2授權(quán)審批制度
4.1.3業(yè)務(wù)記錄控制
4.2采購(gòu)與付款業(yè)務(wù)流程的內(nèi)部會(huì)計(jì)控制
結(jié)束語(yǔ) 24
致 謝
參考文獻(xiàn)
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