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1、毕业论文企业采购与付款内部控制制度设计（Theprocurementandpaymentoftheinternalcontrolsystemdesign）Enterpriseprocurementandpaymentoftheinternalcontrolsystemdesignoftheprocurementandpaymentbusinessreferstotheenterprisetopaymoney,getthegoodsorservices,isamajorpartofproductionmanagement,isthebasisforthesurvivalanddevelopme
2、ntofenterprises.Therefore,theenterpriseshouldestablishinternalaccountingcontrolsystemofpurchaseandthepaymentbusiness,improvebusinessrecordscontrolsystem,strengthenthebusinessprocesscontrolpoint,mutualrestrictionandsupervisionoftheimplementationoftheprocurementdecision-makingprocess.Existenceofpurch
3、aseandthepaymentbusinessenterprisearecloselyrelated,andtheproductionandsalesplans,businessfrequentoperationlinks,easyhole.Accordingtothecharacteristicsoftheinternalaccountingcontrolobjectivesshouldbedeterminedasfollows:1.toensurethelegitimacyofprocurementbusiness.Theprocurementbusinessmustcomplywit
4、hnationallawsandregulations,toensurethatdocumentsofpurchasingbusinesscontractinaccordancewiththelaw.2.toensurethesafetyofpurchasingassets.Thatistopaythepurchasepriceintheenterpriseatthesametime,toobtainthecorrespondinggoods;toensuretheauthenticityofaccountspayableandpaymentfortherigor.3.toensuretha
5、ttheprocurementbusinessadaptability.Theprocurementbusinessmustmeettheneedsofproduction,salesandmanagement,topreventthepurchaseisnottimelyandnormalproductionactivities.4.toensurethatthebenefitsofpurchasingbusiness.Thatistomeettheneedsofthepremise,trytoreduceprocurementcosts,reduceprocurementfundsocc
6、upancyandpurchaselinkloss,inordertoachievemaximumbenefit.TopreventinappropriateProcurementBasedonpersonalinterests,causeunnecessarywasteandlosstotheenterprise.Theprocurementandpaymentbusinessandenterpriseinternalcontrolofprocurementisakeylinkintheirproductionandmanagement.Undertheimpactofthemarkete
7、conomy,thelackoftransparencyintheprocurementprocess,theabuseofpower,theblackboxoperation,resorttodeceit,kickbacks,leakingandotherissues,leadingenterprisespurchasezhicijiagao,inefficientuseoffunds,sostrength
