摘要

采購與付款內(nèi)部會計控制就是為規(guī)范采購與付款行為，防范采購與付款過程中的差錯和舞弊，保證單位采購在滿足生產(chǎn)和銷售的前提下，最大限度地降低采購成本而采取的一系列控制措施。不同的單位，其采購環(huán)節(jié)，采購的復(fù)雜程度不同。制造單位的生產(chǎn)經(jīng)營比較復(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)而采購是一個環(huán)環(huán)相扣的物料動態(tài)運動過程，依次構(gòu)成了單位采購流程、生產(chǎn)流程、銷售流程。從物流角度看，最初的采購流程運行成功與否將直接影響到單位生產(chǎn)流程、銷售流程、以至整個供應(yīng)鏈流程。
一個合理完善的采購與付款內(nèi)部控制制度的落實已成為實現(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閥門有限公司采購與付款內(nèi)部控制制度的特性, 對采購與付款內(nèi)部會計控制的基本制度進行了設(shè)計,完善了xx企業(yè)采購與付款業(yè)務(wù)內(nèi)部控制制度。

關(guān)鍵詞　采購　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)簡介……………………………………………………………………
1.2 組織機構(gòu)……………………………………………………………………
第2章 采購授權(quán)方式的選擇………………………………………………………
2.1 采購方式的選擇……………………………………………………………
2.2 xx公司會計部門的采購方式有以下幾點原則…………………………
2.3 xx公司的采購方式………………………………………………………
2.3.1 xx公司對第三方采購的定義……………………………………
2.3.2 xx公司選擇第三方采購的優(yōu)勢…………………………………
2.3.3 第三方采購也有一定的弊端 ……………………………………
第3章 xx閥門公司采購與付款業(yè)務(wù)核算制度設(shè)計……………………………
3.1 會計科目設(shè)計………………………………………………………………
3.2 相關(guān)業(yè)務(wù)核算方法設(shè)計……………………………………………………
3.3 業(yè)務(wù)流程設(shè)計………………………………………………………………
第4章 xx閥門公司采購與付款業(yè)務(wù)內(nèi)部控制特性……………………………
4.1 采購與付款業(yè)務(wù)內(nèi)部控制目標(biāo)……………………………………………
4.2 采購與付款業(yè)務(wù)內(nèi)部控制內(nèi)容與環(huán)節(jié)……………………………………
第5章 xx閥門公司采購與付款業(yè)務(wù)內(nèi)部控制制度設(shè)計………………………
5.1 崗位分工與授權(quán)批準(zhǔn)制度設(shè)計……………………………………………
5.2 請購與審批控制制度設(shè)計…………………………………………………
5.3 采購與驗收控制制度設(shè)計…………………………………………………
5.4 付款控制制度設(shè)計…………………………………………………………
5.5 監(jiān)督檢查制度設(shè)計…………………………………………………………

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