企业采购与付款循环内部控制研究A公司的案例研究.doc

企业采购与付款循环内部控制研究——A公司的案例研究 The purchasing and payment Management is important component of expense managements, which is the key element influencing enterprises profit and loss directly. Under the large-scale social production and commodity economy condition, the function of purchasing management is conspicuous day by day; purchase has already not merely been a kind of independent function of enterprises or the department and general work, but one kind, with closely linked comprehensive management activity of companys operations objective and strategic objective. In order to guarantee that realize the goal, improve the efficiency of purchasing, must set up a set of powerful purchase organizing systems, and strengthen control abilityRealistic problem of China whether Internal Control theory and practice start late, administrators don’t pay enough attention, and supervision mechanism is imperfect, especially purchase is the weak links. apt to cause the highly purchasing cost and corruption. These cases need getting effective control. Have produced the strong interest to this problem, and considered on the basis of two respects of theory and practice, author attempt to make a research about Internal Control of this circulationAll enterprise is it carry on cost control to want, is it take place cost most heavy field to purchase. The proportion of taking the business income of the supply value has very great differences with the trade differently, investigate according to //.e data that the research institution announces show, in productive enterprises, the supply value account for 52% of the sales equally, is 1.35 times of other cost include the salary, bonus, operation funds, tax, interest and dividendAmong Chinese enterprises, purchasing cost of different goods account for 70% of the sales. The decline of the purchasing cost will make the profit rate of enterprises raise very large proportion, and will reduce the fund that the stock take up, thus im