论文部分内容阅读
目前,矿业集团采用有效的内部控制方法,对物资采购过程进行严格的管理与控制,加强煤矿集团内部控制机制的监管功能,使物资采购过程从采购计划、审批、采购、验收到付款等环节实现标准化管理,充分发挥集团内部控制的有效作用,实现集团总体经营目标的实现。本文笔者从矿业集团物资采购过程的内部控制制度、规范煤炭企业物资采购流程、完善其内部控制制度进行综合描述,以提高资金使效率,提高采购质量,使矿业集团能够做大做强。
At present, the mining group adopts the effective internal control method to strictly manage and control the material procurement process, strengthen the supervision function of the internal control mechanism of the coal mine group, and make the procurement process of material procurement from procurement planning, examination and approval, procurement, acceptance and payment Standardized management, give full play to the effective internal control of the Group and achieve the Group’s overall business objectives. In this paper, the author from the mining group material procurement process of internal control system, standardize coal enterprise material procurement process, improve its internal control system for a comprehensive description, in order to improve the efficiency of funds to improve the quality of procurement so that the mining group can become bigger and stronger.