摘 要

采購是公司為了滿足對物品(原材料、輔料、固定資產(chǎn)、辦公用品等)或勞務(wù)(技術(shù)、服務(wù)等)等的需要而進行的各項購買業(yè)務(wù)活動；而付款是公司對所采購的物品或勞務(wù)支付款項的行為。采購與付款是公司進行正常的業(yè)務(wù)活動的基本前提。加強采購與付款業(yè)務(wù)控制能夠使企業(yè)采購和付款業(yè)務(wù)循環(huán)的有序進行，防止和揭露錯誤和舞弊，提高企業(yè)會計記錄的真實可靠，進一步加強企業(yè)的請購、審批、合同訂立、采購、驗收、付款等環(huán)節(jié)的會計控制，堵塞采購環(huán)節(jié)的漏洞，減少采購風(fēng)險等控制內(nèi)容。xx建筑安裝公司加強采購與付款業(yè)務(wù)會計制度設(shè)計，保證采購和付款業(yè)務(wù)的正常開展，預(yù)防采購過程中的各種弊端，提高采購與付款業(yè)務(wù)的質(zhì)量。設(shè)計首先介紹xx建筑安裝公司的概況，然后對存貨計價方法的選擇做出了論證，接著介紹采購與付款業(yè)務(wù)會計核算的設(shè)計，最后闡述了xx建筑安裝公司采購與付款業(yè)務(wù)控制制度的設(shè)計。

關(guān)鍵詞 采購 付款 請購

Abstract
In order to meet the company's procurement of goods (raw materials, auxiliary materials, fixed assets, office supplies, etc.) or services (technology, services, etc.), such as the needs of the purchase of operational activities; and payment by the company's procurement of goods or the conduct of labor payments. Procurement and payment is to carry out normal business activities, the basic premise. Strengthen the control of procurement and payment business to business procurement and payment business cycle in an orderly manner to prevent and expose the errors and fraud, enhance the real and reliable accounting records to further enhance their requisition, approval of the contract, procurement, acceptance, payment and other aspects of accounting control, plug the loopholes in the procurement chain, reduce risk, such as control of the content of the procurement. New construction and installation companies to accounting system design, procurement and payment operations to ensure the normal development of the procurement process to prevent all the disadvantages and improve the procurement and payment of the quality of the business. The first section introduces the design of new construction and installation company overview, and then on the choice of inventory valuation methods to make the argument, and then introduced the procurement and payment business accounting design, the final construction of a new installation of the company operational control of the procurement and payment system design.

Key words procurement payment requisitions

目 錄
摘 要 I
Abstract II

第1章 xx建筑安裝公司概況 1
1.1 自然概況 1
1.2 管理概況 2
第2章 xx建筑安裝公司存貨計價方法的選擇 5
2.1 各種存貨計價方法比較 5
2.1.1 計劃成本法 5
2.1.2 實際成本法 6
2.2 xx建筑安裝公司選擇的存貨計價方法 7
第3章 xx建筑安裝公司采購與付款業(yè)務(wù)核算 8
3.1 設(shè)計目的 8
3.2 設(shè)計意義 8
3.3 財務(wù)人員崗位職責(zé)設(shè)計 9
3.4 會計科目設(shè)計 11
3.5 會計憑證設(shè)計 13
3.6 業(yè)務(wù)流程設(shè)計 18
3.7 業(yè)務(wù)處理設(shè)計 22
第4章 大慶xx建筑安裝有限公司采購與付款控制制度設(shè)計 24
4.1 崗位分工與授權(quán)批準制度 24
4.2 請購與審批控制制度 25
4.3 采購與驗收控制制度 26
4.4 付款控制制度 26
4.5 監(jiān)督檢查控制制度 27

結(jié)束語 28
致 謝 29
參考文獻 30
附錄1 31
附錄2 35