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制造业是我国国民经济中的重要组成部分,为其他产业提供必要的生产技术和设备支持,制造业的发展状况直接影响到经济发展的稳定性和可持续性。内控管理是制造企业做好财务管理工作的首要环节,而采购环节的内控工作直接影响到制造企业的生产成本和组织运行效率。因此本文将对制造企业采购环节的内部控制工作的主要内容进行分析,以便为制造企业降低成本,增进效益,提高组织运行效率,完善内部控制体系等工作提供一点建议和启示。
Manufacturing industry is an important part of our national economy and provides the necessary production technology and equipment support for other industries. The development of manufacturing industry directly affects the stability and sustainability of economic development. Internal control management is the primary link for manufacturing enterprises to do a good job of financial management, while the internal control of procurement links directly affects the manufacturing costs and organizational operating efficiency of manufacturing enterprises. Therefore, this article will analyze the main contents of the internal control of manufacturing enterprises in the procurement process, in order to provide some advice and enlightenment for manufacturing enterprises to reduce costs, enhance efficiency, improve the efficiency of the organization and improve the internal control system.