發(fā)布時(shí)間：2018-08-24 16:35

【摘要】：企業(yè)的生產(chǎn)經(jīng)營(yíng)過(guò)程中，風(fēng)險(xiǎn)無(wú)處不在。合理的、各崗位彼此牽制的內(nèi)部控制制度可降低管理風(fēng)險(xiǎn)，防止并及時(shí)發(fā)現(xiàn)、糾正錯(cuò)誤及舞弊行為，避免因管理漏洞給企業(yè)造成損失。建立、健全內(nèi)部控制制度對(duì)于提升企業(yè)的管理水平和風(fēng)險(xiǎn)防范能力，促進(jìn)企業(yè)可持續(xù)發(fā)展具有不可替代的作用。 本文旨在建立、健全采購(gòu)與付款內(nèi)部控制制度。首先，，明確提出建立、健全采購(gòu)與付款內(nèi)部控制制度要達(dá)到規(guī)范本公司采購(gòu)與付款行為，防范采購(gòu)與付款過(guò)程中的差錯(cuò)和舞弊的目標(biāo)；其次，為達(dá)到控制目標(biāo)需確定業(yè)務(wù)循環(huán)的關(guān)鍵控制點(diǎn)，包括采購(gòu)計(jì)劃管理、采購(gòu)供應(yīng)商管理、采購(gòu)價(jià)格談判及合同管理、采購(gòu)質(zhì)量控制、采購(gòu)付款管理、采購(gòu)成本控制等；再次，對(duì)與采購(gòu)與付款業(yè)務(wù)相關(guān)的崗位職責(zé)進(jìn)行合理分工，確保請(qǐng)購(gòu)與審批、詢價(jià)與確定供應(yīng)商、采購(gòu)合同起草與審批、采購(gòu)與驗(yàn)收、采購(gòu)與相關(guān)會(huì)計(jì)記錄、付款審批與付款執(zhí)行等不相容崗位相互分離、制約，合理保證對(duì)關(guān)鍵控制點(diǎn)的有效控制；最后，根據(jù)已建立的采購(gòu)與付款循環(huán)內(nèi)部控制制度設(shè)計(jì)、繪制業(yè)務(wù)流程控制圖，使業(yè)務(wù)控制關(guān)鍵點(diǎn)、業(yè)務(wù)流程直觀的呈現(xiàn)出來(lái)。 通過(guò)對(duì)建立、健全的采購(gòu)與付款控制程序的有效執(zhí)行，全面防范、應(yīng)對(duì)、化解采購(gòu)過(guò)程中的風(fēng)險(xiǎn)，消除這一環(huán)節(jié)的隱患，保證企業(yè)財(cái)產(chǎn)安全，確保各項(xiàng)規(guī)章制度與經(jīng)營(yíng)決策可以順利執(zhí)行，提供真實(shí)、有效、可靠的會(huì)計(jì)信息。
[Abstract]:In the process of production and operation of enterprises, risks are everywhere. Reasonably, the internal control system of each position can reduce the risk of management, prevent and find out in time, correct the error and fraud, and avoid the loss caused by the management loophole to the enterprise. Establishing and perfecting the internal control system plays an irreplaceable role in promoting the management level and risk prevention ability of enterprises and promoting the sustainable development of enterprises. The purpose of this paper is to establish and perfect the internal control system of purchase and payment. First of all, the establishment and improvement of procurement and payment internal control system should achieve the goal of standardizing the company's procurement and payment behavior and preventing errors and fraud in the process of procurement and payment. In order to achieve the control goal, we need to determine the key control points of the business cycle, including procurement planning management, procurement supplier management, procurement price negotiation and contract management, procurement quality control, procurement payment management, procurement cost control, etc. Assign duties and responsibilities related to purchasing and payment to ensure purchase and approval, inquiry and supplier determination, contract drafting and approval, procurement and acceptance, procurement and related accounting records. The incompatible positions such as payment approval and payment execution are separated, restricted, and the effective control of the key control points is reasonably guaranteed. Finally, according to the established internal control system of purchasing and payment cycle, the business process control chart is drawn. Make business control key point, business process visual presentation. Through the effective implementation of the established and sound procurement and payment control procedures, comprehensive prevention, response and elimination of the risks in the procurement process, eliminating hidden dangers in this link, and ensuring the safety of the enterprise's property, Ensure that all rules and regulations and business decisions can be carried out smoothly and provide true, effective and reliable accounting information.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.61

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