东莞中小企业采购与付款内部控制问题探讨详解.docVIP

东莞中小企业采购与付款内部控制问题探讨 摘 要 采购与付款活动是企业生产经营中的重要环节，建立完善的采购与付款内部控制制度，保证采购业务可以循环有效运行，才能使企业在激烈的市场环境中取得竞争优势。中小企业作为推动东莞经济发展的重要动力，但企业在内部控制的认识和执行上仍存在明显的缺陷，采购与付款环节更是容易诱发以次充好，收取回扣，盲目采购等行为，制约着企业经营效益的提高。本文结合东莞实际，分析授权 Abstract Procurement and payment is an important link in the production and operation. Companies establish and perfect the internal control system, ensure the procurement operations can be recycled effectively, and obtain the competitive advantage in the fierce market environment. The SMEs as an important driving force for the development of Dongguan, but there are obvious defects of recognition and execution in internal control system. Procurement and payment is easy to induce the shoddy, kickbacks, blind purchase, increasing the cost of the companies, which hinder the operating efficiency. The paper combine with the actual situation to analysis procurement and payment internal control problem of the SMEs in Dongguan, and find the highlight problems, including the professional quality not high, Authorized approval system not strictly, and lack the procurement budget. For above exists of problem, the paper from reality departure of Dongguan SMEs to suggest focusing on personnel training, setting reasonable procurement budgets, and strengthen the application of ERP system. It’s beneficial to improve effectiveness of internal control, and prevent the fraud is of profound to improve the economic benefits of the SMEs in Dongguan. Keywords： Small and medium-sized enterprises procurement and payment Internal control Authorized approval 目 录 一、引言 1 （一）选题背景 1 （二）研究意义 1 （三）研究方法 2 （四）研究内容 2 二、东莞中小企业采购与付款内部控制的现状 2 （一）调查对象的简单介绍 3 （二）东莞中小企业采购与付款内部控制的现状 3 三、东莞中小企业采购与付款内部控制存在的问题 5 （一）企业采购人员缺乏一定的业务素质和专业技能 5 （二）企业缺乏明确的采购预算 6 （三）企业缺乏对供应商的统一跟踪管理 6 （四）企业没有落实采购授权审批制度 7 （五）企业采购验收不规范，付款管理不严 7 四、东莞中小企业完善采购与付款内部控制的对策 8 （一）重视企业员工专业技能和业务素质的培养 8 （二）加强ERP管理系统的使用，优化采购管理 9 （三）加强对供应商的统一管理，实现双方共赢 10 （四) 落实采购与付款业务的授权审批制度 10 （五）规范企业验收与付款处理流程 11 五、结束语 12 参考文献： 13 附 录 14 致谢 18 一、引言 （一）选题背