采购和付款业务与企业内部控制采购是企业生产经营管理中的一个主要环节.在市场经济大潮的冲击下,缺乏透明度的采购过程,产生了“以权谋私,暗箱操作,弄虚作假,收受回扣,跑冒滴漏”等问题,导致企业采购物品质次价高,资金使用效益低下,故加强采购与付款环节的内部会计控制,刻不容缓 Purchasing and payment business and internal control procurement are one of the major links in the production and operation management of enterprises.Under the impact of the tide of market economy, the lack of a transparent procurement process results in “self-serving private smuggling, blacklisting, faking fraud, receiving kickbacks, Drip leakage ”and other issues, resulting in the purchase price of goods, high quality, low efficiency of the use of funds, so to strengthen the procurement and payment of internal accounting controls, urgent moment