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采购内部控制制度,是指根据国家采购法律、法规、规章、制度的规定,结合采购业务管理的特点和要求而制定的旨在规范采购部门的采购管理活动、体现采购“公开、公平、公正、诚信”原则的制度和办法,它的职能不仅包括授权进行采购,招投标活动的各种方式、方法,也包括核算、审核、分析各种信息资料及报告的程序与步骤,还包括对采购部门采购活动进行综合计划、控制和评价而制定或设置的各项规章制度。
Procurement of internal control system refers to the purchase management activities aimed at regulating the procurement department in accordance with the provisions of the national procurement laws, regulations, rules and regulations and the characteristics and requirements of the procurement business management, and reflects the principle of open, fair and just procurement , The principle of honesty and trustworthiness ", its functions include not only the various methods and methods for authorizing the procurement and bidding activities, but also the procedures and procedures for accounting, auditing and analyzing various information materials and reports, Procurement department purchasing activities for comprehensive planning, control and evaluation of the rules or regulations established or set.