毕业论文 企业采购与付款内部控制制度设计The procurement and payment o.docx

毕业论文 企业采购与付款内部控制制度设计The procurement and payment o.docx

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毕业论文企业采购与付款内部控制制度设计Theprocurementandpaymento

毕业论文企业采购与付款内部控制制度设计（Theprocurementandpaymentoftheinternalcontrolsystemdesign）

Enterpriseprocurementandpaymentoftheinternalcontrolsystemdesignoftheprocurementandpaymentbusinessreferstotheenterprisetopaymoney,getthegoodsorservices,isamajorpartofproductionmanagement,isthebasisforthesurvivalanddevelopmentofenterprises.Therefore,theenterpriseshouldestablishinternalaccountingcontrolsystemofpurchaseandthepaymentbusiness,improvebusinessrecordscontrolsystem,strengthenthebusinessprocesscontrolpoint,mutualrestrictionandsupervisionoftheimplementationoftheprocurementdecision-makingprocess.Existenceofpurchaseandthepaymentbusinessenterprisearecloselyrelated,andtheproductionandsalesplans,businessfrequentoperationlinks,easyhole.Accordingtothecharacteristicsoftheinternalaccountingcontrolobjectivesshouldbedeterminedasfollows:

1.toensurethelegitimacyofprocurementbusiness.Theprocurementbusinessmustcomplywithnationallawsandregulations,toensurethatdocumentsofpurchasingbusinesscontractinaccordancewiththelaw.2.toensurethesafetyofpurchasingassets.Thatistopaythepurchasepriceintheenterpriseatthesametime,toobtainthecorrespondinggoods;toensuretheauthenticityofaccountspayableandpaymentfortherigor.3.toensurethattheprocurementbusinessadaptability.Theprocurementbusinessmustmeettheneedsofproduction,salesandmanagement,topreventthepurchaseisnottimelyandnormalproductionactivities.4.toensurethatthebenefitsofpurchasingbusiness.Thatistomeettheneedsofthepremise,trytoreduceprocurementcosts,reduceprocurementfundsoccupancyandpurchaselinkloss,inordertoachievemaximumbenefit.TopreventinappropriateProcurementBasedonpersonalinterests,causeunnecessarywasteandlosstotheenterprise.Theprocurementandpaymentbusinessandenterpriseinternalcontrolofprocurementisakeylinkintheirproductionandmanagement.Undertheimpactofthemarketeconomy,thelackoftransparencyintheprocurementprocess,theabuseofpower,theblackboxoperation,resorttodeceit,kickbacks,leakingandotherissues,leadingenterprisespurchasezhicijiagao,inefficientuseoffunds,sostrengtheningtheprocurementandpaymentofpartoftheinternalaccountingcontrol,delay.Abstractkeywords.........................................................11procurementandpaymentofinternalcontrolsystemdesign.................................11.1procurementandpaymentofinternalcontroldefinition.................................11.2procurementandpaymentoftheinternalcontrolobjectives..............................11.3procurementandpaymentofinternalcontrolpoints.................................12enterpriseprocurementandpaymentoftheinternalcontrolsystem...........................Thebasicsystemof32.1procurementandpaymentofinternalcontrol..................Thereare32.2enterprisesintheprocurementandpaymentissues...........................43countermeasuresimprovethelevelofenterprisepurchasingandpayment..............................63.1designprinciplesoftheprocurementandpaymentoftheinternalcontrolsystem..................63.2procurementandpaymentoftheinternalcontrolsystemdesign........................Thedesignof73.3procurementandpaymentvoucherscirculationprogram........................94summary..................................................................11thanks.....................................................................13references...............................................................14enterpriseprocurementandpaymentoftheinternalcontrolsystemdesignLiHui[Abstract]thispaperanalyzestheprocurementandpaymentbusinesscontent,characteristics,discussestheestablishmentofinventoryprocurementandpaymentoftheinternalcontrolsystemprinciple,separationsystem,inventorypurchaserequisitioncontrolsystem,inventorycontrolsystem,procurementapprovalordercontrolsystem,controlsystem,acceptanceofgoodsthepaymentofthepricecontrolsystem,accountingauditandreconciliationsystemdescribesthedesignoftheinternalcontrolsystemofpurchasingbusinessfromtheoffice,andputsforwardsomeviewsontheprocurementandpaymentvouchersandcertificatesofcorrespondingtransferprocedures.

[Keywords]procurementandpaymentbusinessinternalcontrolsystemdesign[Abstract]ThisarticleanalyzesthecontentoftheprocurementandpaymentservicesfeaturesdiscussesthepreparationofinventoryprocurementandpaymentbusinessprinciplesoftheinternalcontrolsystemfromthesystemofsegregationofdutiesinventorypurchasingcontrolsystemofrequisitionsinventorycontrolsystemfortheprocurementapprovalordercontrolsystemAcceptanceofgoodscontrolsystemcontrolsystemtopaythepurchasepriceaccountingauditingandreconciliationsystemdescribedintheinternalcontrolsystemdesignProcurementandpaymentandthecorrespondingbusinessdocumentsandevidenceflowputforwardtheirpointofview.wordsProcurementandpaymen[Key]TBusinessInternalControlSystemDesign1procurementandpaymentoftheinternalcontrolsystemofthe1.1generaldefinitionofprocurementandpaymentofinternalcontrolofprocurementandpaymentofinternalaccountingcontrolreferstothepurchaseandpaymentinordertoregulatethebehaviorofenterprises,errorsandfraudintheprocessofpurchasingandpayment,ensureprocurementinordertomeetthedemandofproductionandsales,aseriesofmeasurestocontrolthemaximumtoreduceprocurementcostsandtake.1.2procurementandpaymentoftheinternalcontrolobjectivesofpurchaseandthepaymentbusinessreferstothebusinessprocessofobtainingpaymentcurrency,goodsorservices.Isakeylinkintheirproductionandmanagement.Enterprisesshouldimplementtheprocurementandpaymentofinternalcontrol,businessprocessandestablishthestandardofrequisition,approval,signing,purchasing,acceptance,approvalandpaymentetc.;improvethepurchaseapplication,economiccontractandsettlementdocuments,documentsforacceptanceofstoragecontrolsystemofcarriersystem,strengthenthecontrolofpurchase,purchase,acceptance,paymentthekeypoint;mutualsupervisionandrestrictionmechanismoftheimplementationoftheprocurementdecision-makinglink.Througheffectivecontrol,toachievetheintendedtarget.1.3procurementandpaymentofinternalcontrolpointsof11.3.1requisitionsprocurementplans1unitsshallstrengthentheprocurementbudgetmanagement.Forbudgetitems,withpurchasedepartmentsshouldbestrictlyinaccordancewiththeprogressoftheimplementationofthebudgetforpurchasingprocedures.Forthesuperbudgetandextrabudgetaryprojectprocurement.ThisreviewhastherighttopurchasedepartmenttodealwiththeneedsoftheDepartmentaftertheapplicationforpurchasingprocedures.2unitsshallestablishaprocurementapplicationsystem.Onthebasisofthepurchaseofgoodsorservicestypes,determinethecentralizedmanagement,grantpurchaserights,anddefinethelimitsoftherelevantdepartmentsorpersonnelresponsibilitiesandthecorrespondingdegreeofpurchase.3unitsshallestablishastrictsystemofexaminationandapprovalofpurchase.Theenterprisepurchasemotivationfromwithineachdepartmentofthegoodsorservices,butalsotoconsidertheproperstorageofsomegoods,soastoavoidtheblindpurchase,enterprisesneedtodevelopprocurementplansandprocurementbudgetshouldbesetuponthebasisofenterprise,andmakereasonableauthorization.Thegoodsrequiredforrawmaterials,spareparts,goodsandothermaterialsrequired,accordingtothebudgetdepartmentcancorrectlyfilloutthepurchaserequisitionbythedepartmentauthorizedapproval.Donotmeettheprovisionsoftheprocurementapplication,examinationandapprovalshouldberequiredtoadjustthecontentorrefusetoapprovepurchasingpersonnel.Asinglepurchaseoffourcopies,indicatingthepurchasedepartment.Pleasepurchasename,specifications,quantity,deliverydateanduserequirementsetc..Theapprovalofthepurchaserequisitiontothepurchasingdepartment.Fortheimportantgoodsorservicesshallbesubjecttorequisitiondecisiondemonstrationandspecialapprovalprocedures.Temporaryneedforgoods,itisdifficulttoincludedinthebudget,usuallybytheuseraccordingtotheactualneedtobeaddresseddirectly,withoutsigningthewarehousedepartment.Buttheuserontherequisitionongeneralpurposeandusetoexplainthepurchaserequisition,requiretheapprovaloftheDepartmentinchargeoftheuseof,

Andbythefinancedepartmentbudgetafterthesignatureoftheauthorizedperson,tothepurchasingdepartmentforprocurement.Forthespecialemergencyrequisitiondemandspecialapprovalprocedures.1.3.2orderandsigningthepurchasecontracttopurchasewhatever.Thepurchasingdepartmentmadethefollowingthreeaspectsofthedecisionreceivedaftertheapprovalofthepurchaserequisitionmustbe:

howmuchtoorderapurchaseordertothewhowhatwhenapurchaseorder.1orderquantitycontrol.2towhichanorderissued.3whenapurchaseorder.Intheabovethreeaspectsofthedecisionmadeafter.Thepurchasedepartmenttopurchaseonecopyback,reply;awarehouselinkedbacktoprepareinspection;alinkedbackfinancialsectorfunding;ajointprocurementdepartmentassignedapurchaseandsalecontractbasis.Accordingtothepurchasingdepartmentafterissuingthepurchaserequisition,shouldbepromptlysignedwiththeserialnumbersinlinewith