任何单位开展业务活动时,必须考虑外部的安全性、获取商品和劳务的及时性和满意度。单位在采购与付款活动中出现任何差错和舞弊,都将影响其业务活动的正常进行,不种于单位经营和服务质量的提高,有时甚至会造成人命关天的大事。本文从一起凶杀案的发生,谈一谈关于采购业务过程中内部控制的重要性及在实践中如何加强采购工作内部控制。 When undertaking business activities, any unit must consider external security and obtain timely and satisfactory goods and services. Units in the procurement and payment activities in the event of any errors and fraud, will affect the normal conduct of their business activities, not the kind of business units and improve the quality of services, and sometimes even life-saving events. This article from a homicide case, talk about the importance of internal control in the procurement process and how to strengthen the procurement of internal control in practice.