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企业作为经济和价值主体,在运营过程特别在采购工作中,往往会由于利益诱导引发舞弊问题。对此,很多企业深受困扰。本文从采购监管实践的角度,基于反舞弊体系治理的思考,提出了采购工作的内控理念及其相应的管理体系。
As the economic and value subject, the enterprise often leads to fraud due to the interest induced in the operation process, especially in the procurement work. Many enterprises are deeply troubled by this. This article puts forward the idea of internal control of procurement and its corresponding management system from the perspective of procurement supervision practice and the consideration of anti-fraud system governance.