【摘要】：改革開(kāi)放以來(lái),農(nóng)業(yè)快速發(fā)展,農(nóng)產(chǎn)品加工品種及工藝有很大提高,農(nóng)民生活水平逐步提高,特別是實(shí)施“三農(nóng)”政策以來(lái),農(nóng)業(yè)、農(nóng)村和農(nóng)民進(jìn)入進(jìn)一步發(fā)展的階段,農(nóng)產(chǎn)品加工業(yè)對(duì)促進(jìn)新農(nóng)村的建設(shè)、農(nóng)村經(jīng)濟(jì)結(jié)構(gòu)的轉(zhuǎn)型與發(fā)展、保證農(nóng)民生活水平的提高、農(nóng)業(yè)效益和效率的發(fā)展、增加農(nóng)村人口就業(yè)等方面發(fā)揮了積極作用,農(nóng)產(chǎn)品的加工已成為我國(guó)經(jīng)濟(jì)發(fā)展的重要組成部分。對(duì)于農(nóng)產(chǎn)品加工行業(yè)來(lái)說(shuō),采購(gòu)與付款環(huán)節(jié)是加工管理過(guò)程中比較薄弱的環(huán)節(jié),在許多農(nóng)產(chǎn)品加工公司,采購(gòu)成本在公司總成本中占有很大比重。農(nóng)產(chǎn)品采購(gòu)與付款環(huán)節(jié)也是最容易出現(xiàn)差錯(cuò)和舞弊的環(huán)節(jié)之一,任何的小差錯(cuò)都可能使公司蒙受巨大的損失,所以應(yīng)加強(qiáng)農(nóng)產(chǎn)品加工業(yè)采購(gòu)與付款環(huán)節(jié)內(nèi)部控制。 通過(guò)對(duì)ABC公司的采購(gòu)與付款流程進(jìn)行分析研究,分析了ABC公司關(guān)于采購(gòu)與付款業(yè)務(wù)的制度規(guī)定及采購(gòu)與付款業(yè)務(wù)流程在實(shí)際運(yùn)行中的情況,發(fā)現(xiàn)該公司采購(gòu)與付款管理流程和制度存在內(nèi)部環(huán)境建設(shè)不完善、風(fēng)險(xiǎn)評(píng)估體系未建立、內(nèi)部控制活動(dòng)缺乏有效性等問(wèn)題。針對(duì)上述采購(gòu)與付款制度運(yùn)行存在的問(wèn)題,通過(guò)定性與定量相結(jié)合的方法對(duì)ABC公司采購(gòu)與付款內(nèi)部控制流程進(jìn)行了分析,對(duì)ABC公司的采購(gòu)與付款內(nèi)部控制的完善提出相關(guān)的建議。
[Abstract]:Since the reform and opening up, agriculture has developed rapidly, agricultural products processing varieties and techniques have been greatly improved, and farmers' living standards have been gradually improved. Especially since the implementation of the "three agriculture" policy, agriculture, rural areas and farmers have entered a stage of further development. The processing industry of agricultural products has played a positive role in promoting the construction of new rural areas, transforming and developing the rural economic structure, ensuring the improvement of farmers' living standards, the development of agricultural efficiency and efficiency, and increasing the employment of the rural population. The processing of agricultural products has become an important part of China's economic development. For the agricultural product processing industry, procurement and payment is a weak link in the process of processing management. In many agricultural product processing companies, procurement costs account for a large proportion of the total cost of the company. Purchase and payment of agricultural products is also one of the most prone to errors and fraud, any small mistakes may cause huge losses to the company, so we should strengthen the procurement and payment of agricultural products processing industry internal control. Through the analysis and study of the purchasing and payment process of ABC Company, this paper analyzes the rules and regulations of the purchasing and payment business of ABC Company and the actual operation of the purchasing and payment business process. It is found that the process and system of purchasing and payment management of the company are not perfect, the risk assessment system is not established, and the internal control activities are not effective. In view of the problems existing in the operation of the purchasing and payment system mentioned above, the internal control process of purchase and payment of ABC Company is analyzed by combining qualitative and quantitative methods. Make relevant suggestions on ABC purchasing and payment internal control.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F324;F274;F302.6

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