财务管理外文翻译.docVIP

Corporate Purchasing and payment of internal accounting control system design Lars Ny berg Speech by Mr Lars Ny berg, Deputy Governor of the Severs Risks bank, at HQ Bank, 15 October 2008. From Wikipedia, the free encyclopedia Abstract This article discusses the procurement and payment of the basic system of internal accounting controls, and in accordance with its business processes, detailing the implementation of the relevant control points control measures. Keywords: procurement and payment; accounting control Procurement and payment business is an enterprise payment of money, to obtain goods or services of the process is production and operations management is a major component is the enterprise survival and development. Therefore, enterprises should develop procurement and payment business of internal accounting control system, a sound business records control systems, to strengthen its control over key points of business processes, implementation of the procurement decision-making areas of mutual restraint and supervision. First, purchasing and payment definition of internal accounting control Procurement and payment of internal accounting control refers to regulate corporate purchasing and payment behavior, the procurement and payment process to prevent errors and fraud to ensure that the procurement to meet the production and sale under the premise to minimize procurement costs and take a series of control measures. Second, procurement and payment transactions of the basic system of internal accounting controls In order to give full play to the procurement and payment business the role of internal accounting controls for the content of the procurement and payment services should be designed following the procurement and payment transactions of the basic system of internal accounting controls. (A) is incompatible with official positions for division of labor system 1, please purchase and approval. Enterprises purchasing items needed by the user depa