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采购是指企业以支付货币资金或形成负债为代价换取生产经营所需的原材料、商品和劳务的活动。采购业务发生频繁、工作量大,因此物资采购往往是企业经营管理中薄弱的一环,也最容易滋生暗箱操作、以权谋私、弄虚作假、以次充好、收受回扣、积压浪费等行为。因此为了保证采购业务有效合理的进行,必须对采购业务进行严格的控制,尤其是对企业的关键控制点严格把关。
Purchasing refers to the activities of enterprises in exchange for the raw materials, goods and services required for production and operation at the expense of paying monetary funds or forming liabilities. Procurement operations occur frequently and the workload is heavy. Therefore, procurement of materials is often a weak link in the operation and management of enterprises. It is also most likely to breed dark-box operations, abuse of power for personal gain, fraud, shoddyness, kickbacks, backlogs and backwashing. Therefore, in order to ensure the effective and reasonable procurement business, the procurement business must be strictly controlled, especially for the critical control point of the enterprise.