摘要


采購與付款是企業(yè)的重要經(jīng)濟業(yè)務(wù)，對其實施規(guī)范化的內(nèi)部控制是企業(yè)經(jīng)營管理的重要內(nèi)容之一，采購與付款業(yè)務(wù)是指企業(yè)支付貨幣，取得物品或勞務(wù)的過程，是企業(yè)生產(chǎn)經(jīng)營管理中的一個主要環(huán)節(jié)。
在市場經(jīng)濟大潮的沖擊下，缺乏透明度的采購過程，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”等問題，導(dǎo)致企業(yè)采購物品質(zhì)次價高，資金使用效益低下。因此，企業(yè)應(yīng)試試采購預(yù)付款業(yè)務(wù)內(nèi)部控制，對請購、審批、簽約、采購、驗收、審核和付款等環(huán)節(jié)建立標準化的業(yè)務(wù)處理程序；健全以采購申請、經(jīng)濟合同、結(jié)算憑證、驗收入庫單據(jù)為載體的控制系統(tǒng)；加強請購、采購、驗收、付款關(guān)鍵點的控制，實施采購決策環(huán)節(jié)的相互制約和監(jiān)督機制。

關(guān)鍵詞 采購 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面粉公司采購與付款存在的問題分析 5
2.1目前公司采購與付款所存在的問題
2.1.1各部門自行采購所需物品存在采購風險
2.1.2采購與付款的不相容職務(wù)沒有分離
2.1.3償債能力低，承擔風險能力差
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)展競爭能力不強
2.2.2不良資產(chǎn)過多
2.2.3采購與付款管理存在問題
第3章 XX面粉公司會計核算制度的設(shè)計
3.1采購與付款科目設(shè)計
3.2采購與付款憑證設(shè)計
3.3采購與付款賬務(wù)處理
第4章 企業(yè)集團采購與付款內(nèi)部控制制度的設(shè)計
4.1采購與付款業(yè)務(wù)內(nèi)部會計控制的基本制度
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采購與付款業(yè)務(wù)流程的內(nèi)部會計控制
結(jié)束語 24
致 謝
參考文獻
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