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采购与付款环节也是最容易出现差错和舞弊的环节之一,任何的小差错都可能使公司蒙受巨大的损失,因此加强企业采购与付款业务流程和内部控制至关重要,本文就研究了公司采购与付款的业务流程,分析了该环节内部控制设计,发现了在管理监督和制度等方面存在的问题,为了避免这些问题对企业造成影响,本文提出了几点措施,主要有完善职权制度分工体系,建立采购风险评估机制,建立风险评估机制,采购预算编制等。
Procurement and payment links are also one of the most prone to errors and frauds. Any minor mistakes can cause huge losses to the company. Therefore, it is very important to strengthen business process of purchasing and payment, business process and internal control. In this paper, And payment of the business process, analysis of the internal control design of the link, found in the management of supervision and system problems exist, in order to avoid these problems on the business impact, this paper put forward several measures, mainly to improve the division of labor authority system , Establish procurement risk assessment mechanism, establish risk assessment mechanism and procurement budget preparation.