企业采购与付款业务内部控制研究.docxVIP

经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 精心整理 仅供参考 勿用作商业用途 三江学院毕业设计（论文） 企业采购与付款业务内部控制研究 —以贵品酒业为例 摘要 贵品酒业一家酒香不怕巷子深的酒厂，在众多酒厂的洋河镇。一直保持着自己的传统工艺。至今仍屹立不倒。这其中不仅仅凝聚了广大贵品人民的辛勤努力。更重要的是拥有一条属于自己的采购与销售链条。在如今面对多样的市场环境及日逐拓展的业务所带来的风险隐患。如何规避，提高产品质量是企业发展的重中之重。就使得企业急需一套良好完整的采购与付款内部控制制度。来预先识别可以给企业带来的风险和隐患。然而，企业现有的规章制度，在制度的设计及执行上都存在着漏洞和缺陷。从而使内部控制不能发挥其因有的效果。纵观国内白酒行业越来越多的企业已经意识到内部控制制度完善的重要性。在这个变化多端的市场环境下，内部控制制度的建设已经成为各个企业潜在的竞争力。 基于以上背景，本文以贵品酒业为例，分析其采购与付款内部控制现状及存在的问题，并结合内部控制相关理论提出针对性的优化建议及措施，旨在构建一个符合酒业行业特点，又符合企业经营实际状况的采购与付款内部控制，提高企业采购与付款内部控制水平，具有一定的价值和现实意义。 关键词：贵品酒业、采购与付款、内部控制、管理制度 Abstract Gui pin industry is not afraid of deep alley in the winery, many wineries in the town of the Yanghe River. Has maintained its own traditional crafts. Still standing still. This is not only the aggregation of the vast number of your products and the hard work of the people. More important is to have one of their own procurement and sales chain. In the face of a variety of market environment and the daily expansion of the business brought about by the risk of hidden dangers. How to avoid and improve product quality is the most important of enterprise development. Makes the enterprise need a set of good and complete purchase and payment internal control system. To identify the risks and risks which can bring to the enterprise in advance. However, the existing rules and regulations of the enterprise, in the design and implementation of the system, there are loopholes and defects. So that the internal control can not play its due to some effect. Throughout the domestic liquor industry more and more enterprises have been aware of the importance of internal control system. This be the most changeful market environment, the construction of the internal control system has become the potential competitiveness of each enterprise. 目录 第一章 理论概述 1.1采购与付款的概念 1.2 采购与付款的内部控制 1.3 采购与付款内部控制的意义 第二章 企业采购与付款内部控制的现状及问题分析 2.1贵品酒业简介 2.2贵品酒业采购与付款内部控制现状 2.2.1 采购与付款相关制度运行现状 2.2.2 采购与付款的信息系统使用情况 2