HD公司物资采购合同签订及付款内控分析.pdfVIP

要 随着我国经济的快速发展，企业日常采购及付款活动日益频繁，数目日益巨 大，对企业自身的影响更是愈显其重要地位。因此，对其进行内部控制就具有不 可忽 和不可替代的重要作用。本文的研究对象，是一个大型国有企业集团，它 在国内具有一定的知名度和社会影响，对其采购及付款内部控制情况的研究具有 一定的现实意义。 本文结合已有的内部控制理论及实际操作方法，从HD集团 司的实际出发， 对其采购及付款内部控制进行了较系统的分析，最后，针对HD集团 司采购及付 款控制中存在的缺陷，笔者尝试性提出了相对应的解决策略。本文共四章，各章 主要内容概述如下： 第一章首先介绍了选题目的、中西方内部控制理论的发展与近况、本文的写 作方法。 第二章对采购与付款内部控制的基本理论概述：首先简单介绍了采购与付款 的概念及内涵；依序论述了采购与付款内部控制的研究意义。 第三章是HD 司采购与付款内部控制现状及缺陷：介绍HD 集团 司对外投 资的现状，分析了HD 司物资采购模式的演变、物资采购管理的历史 进过程、 HD 司采购-付款优劣分析。 第四章 HD 司采购与付款内部控制的构筑：首先是 司采购与付款内部控 制体系框架设计、体系管理制度设计和体系管理监控设计，然后是 司采购与付 款内部控制体系运行效果测算。最后，对全文进行总结。 关键词：采购 付款 内部控制 1 Abstract Along with the fast development of our country economy, procurement and payments to the companys day-to-day activities, the number is increasingly huge, showing its important position more and more to the influence of the business enterprise oneself. Therefore, as to its carry on an inner part control to have the important function that cant neglect and cant act for. Textual research obj ect is a large and stateowned business enterprise group, it has certain popularity and society influence in the domestic, as to its procurement and payments the research of[with] circumstance of the inner part control to have certain realistic meaning outward. This texts combining has already had of inner part to control theories and actual operation method outward, the company sets out physically from the HD group, as to procurement and payments an internal control to carry on compare system of analysis, end, aim at HD group, the company procurement and payments, the writer tried sex to put forward opposite should of solve strategy. This text is total 4, each main contents is all said as follows. Chapter 1 introduces selection purposes, Wes