摘要

采購(gòu)與付款內(nèi)部會(huì)計(jì)控制就是為規(guī)范采購(gòu)與付款行為，防范采購(gòu)與付款過程中的差錯(cuò)和舞弊，保證單位采購(gòu)在滿足生產(chǎn)和銷售的前提下，最大限度地降低采購(gòu)成本而采取的一系列控制措施。不同的單位，其采購(gòu)環(huán)節(jié)，采購(gòu)的復(fù)雜程度不同。制造單位的生產(chǎn)經(jīng)營(yíng)比較復(fù)雜，企業(yè)管理需要關(guān)注的問題是全方位的，其采購(gòu)與付款業(yè)務(wù)也具有典型性。作為制造單位，為銷售而生產(chǎn)，為生產(chǎn)而采購(gòu)是一個(gè)環(huán)環(huán)相扣的物料動(dòng)態(tài)運(yùn)動(dòng)過程，依次構(gòu)成了單位采購(gòu)流程、生產(chǎn)流程、銷售流程。從物流角度看，最初的采購(gòu)流程運(yùn)行成功與否將直接影響到單位生產(chǎn)流程、銷售流程、以至整個(gè)供應(yīng)鏈流程。
一個(gè)合理完善的采購(gòu)與付款內(nèi)部控制制度的落實(shí)已成為實(shí)現(xiàn)企業(yè)降低成本、保證企業(yè)利益最大化的重要條件。本文分析了蘇州xx閥門有限公司采購(gòu)與付款內(nèi)部控制制度的特性, 對(duì)采購(gòu)與付款內(nèi)部會(huì)計(jì)控制的基本制度進(jìn)行了設(shè)計(jì),完善了xx企業(yè)采購(gòu)與付款業(yè)務(wù)內(nèi)部控制制度。

關(guān)鍵詞　采購(gòu)　付款　內(nèi)部控制制度

Abstract

Procurement and payment of internal accounting control is to regulate the conduct of procurement and payment, procure ment and payment process to prevent errors and fraud to ensure that the procurement unit to meet the production and marketing under the premise of minimizing the procurement cost of a taken series of control measures. Different units, the procurement aspect of the complexity of the different procurement.The production and operation of manufacturing units in more complex, enterprises need to pay attention to the issue of management is an all-round, the procurement and payment business is also typical. As a manufacturing unit for the sales and production, and procurement for the production of a material closely the process of dynamic movement, in turn constitutes a unit of procurement processes, production processes, marketing processes. From the logistics point of view, the initial operation of the procurement process will directly affect the success of the unit of production processes, sales processes, as well as the whole supply chain process.
A reasonable payment to improve the procurement and implementation of internal control system has become the enterprise to reduce costs and maximize business interests to ensure that an important condition. This paper analyzes the Newey Valve Co, Ltd. Suzhou procurement and payment characteristics of the internal control system of procurement and payment of the basic internal accounting control system design, improved procurement and payment Newey business enterprise internal control system.

Keywords procurement payment system of internal control

目錄
摘要…………………………………………………………………………………Ⅰ
Abstract………………………………………………………………………………Ⅱ

第1章 xx閥門公司企業(yè)概況……………………………………………………1
1.1 企業(yè)簡(jiǎn)介……………………………………………………………………
1.2 組織機(jī)構(gòu)……………………………………………………………………
第2章 采購(gòu)授權(quán)方式的選擇………………………………………………………
2.1 采購(gòu)方式的選擇……………………………………………………………
2.2 xx公司會(huì)計(jì)部門的采購(gòu)方式有以下幾點(diǎn)原則…………………………
2.3 xx公司的采購(gòu)方式………………………………………………………
2.3.1 xx公司對(duì)第三方采購(gòu)的定義……………………………………
2.3.2 xx公司選擇第三方采購(gòu)的優(yōu)勢(shì)…………………………………
2.3.3 第三方采購(gòu)也有一定的弊端 ……………………………………
第3章 xx閥門公司采購(gòu)與付款業(yè)務(wù)核算制度設(shè)計(jì)……………………………
3.1 會(huì)計(jì)科目設(shè)計(jì)………………………………………………………………
3.2 相關(guān)業(yè)務(wù)核算方法設(shè)計(jì)……………………………………………………
3.3 業(yè)務(wù)流程設(shè)計(jì)………………………………………………………………
第4章 xx閥門公司采購(gòu)與付款業(yè)務(wù)內(nèi)部控制特性……………………………
4.1 采購(gòu)與付款業(yè)務(wù)內(nèi)部控制目標(biāo)……………………………………………
4.2 采購(gòu)與付款業(yè)務(wù)內(nèi)部控制內(nèi)容與環(huán)節(jié)……………………………………
第5章 xx閥門公司采購(gòu)與付款業(yè)務(wù)內(nèi)部控制制度設(shè)計(jì)………………………
5.1 崗位分工與授權(quán)批準(zhǔn)制度設(shè)計(jì)……………………………………………
5.2 請(qǐng)購(gòu)與審批控制制度設(shè)計(jì)…………………………………………………
5.3 采購(gòu)與驗(yàn)收控制制度設(shè)計(jì)…………………………………………………
5.4 付款控制制度設(shè)計(jì)…………………………………………………………
5.5 監(jiān)督檢查制度設(shè)計(jì)…………………………………………………………

結(jié)論……………………………………………………………………………………
致謝……………………………………………………………………………………
參考文獻(xiàn)………………………………………………………………………………
附錄1…………………………………………………………………………………
附錄2…………………………………………………………………………………