摘 要
采購(gòu)與付款是企業(yè)的重要經(jīng)濟(jì)業(yè)務(wù)，是企業(yè)生產(chǎn)經(jīng)營(yíng)管理中的一個(gè)主要環(huán)節(jié)。企業(yè)應(yīng)當(dāng)按照規(guī)定，建立科學(xué)、合理、適用的采購(gòu)與付款的會(huì)計(jì)核算制度,運(yùn)用專門(mén)的會(huì)計(jì)方法，對(duì)外提供真實(shí)、完整的財(cái)務(wù)會(huì)計(jì)報(bào)告，定期編制并提供財(cái)務(wù)會(huì)計(jì)報(bào)告和其他一系列內(nèi)部管理所需的會(huì)計(jì)資料。
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)加強(qiáng)采購(gòu)與付款業(yè)務(wù)的內(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

Abstract
Procurement and payment is an important economic enterprise business, production and management is a major part of. Enterprises should be in accordance with the regulations, establish a scientific, reasonable and applicable procurement and accounting system for payment, the use of specialized accounting methods, provide true and complete financial accounting reports, on a regular basis and to provide financial accounting reports and other series of internal management the necessary accounting information.
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


目 錄
摘 要 I
Abstract II

第1章 企業(yè)概況 1
第2章 XX公司采購(gòu)與付款存在的問(wèn)題 3
2.1采購(gòu)與付款的不相容職務(wù)沒(méi)有分離 3
2.2沒(méi)有建立嚴(yán)格授權(quán)審批制度 4
2.3業(yè)務(wù)員虛列采購(gòu)業(yè)務(wù) 5
第3章 XX面粉公司會(huì)計(jì)核算制度的設(shè)計(jì) 6
3.1采購(gòu)與付款科目設(shè)計(jì) 6
3.2采購(gòu)與付款憑證設(shè)計(jì) 8
3.2.1原始憑證設(shè)計(jì) 8
3.2.2記賬憑證設(shè)計(jì) 11
3.3采購(gòu)與付款賬務(wù)處理 13
第4章 企業(yè)采購(gòu)與付款內(nèi)部控制制度的設(shè)計(jì) 15
4.1不相容職務(wù)崗位分工制度 15
4.2授權(quán)審批制度 17
4.3業(yè)務(wù)記錄控制 18
結(jié)束語(yǔ) 20
致 謝 21
參考文獻(xiàn) 22
附錄1 23
附錄2 26