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企业内部控制建设,一直是企业甚至社会各界所关注的。采购业务作为企业管理活动之一,是企业运营的关键环节,它关系着企业成本和利润的高低,对企业的经营管理产生重大影响。随着现代信息技术和管理体制的不断发展,采购业务内部控制中也出现了不少问题和不足之处。加强采购环节中的内部控制,是降低企业经营成本,提高效率的重要手段,也是增强企业核心竞争力的重要途径。本文通过对目前企业采购环节中普遍存在的问题进行了分析,并提出了一些改进采购业务内部控制的建议。
The construction of internal control has always been the concern of enterprises and even the community. As one of the management activities of a company, the purchasing business is a key link in the operation of an enterprise. It has a bearing on the cost and profit of the enterprise and has a significant impact on the operation and management of the enterprise. With the continuous development of modern information technology and management system, many problems and deficiencies have emerged in the internal control of the purchasing business. Strengthening internal control in the procurement process is an important means of reducing the operating costs and improving the efficiency of enterprises and is also an important way to enhance their core competitiveness. In this paper, we analyze the common problems in the current procurement of enterprises and put forward some suggestions to improve the internal control of the purchasing business.