哥顿餐饮采购环节内部控制.docxVIP

摘 要 随着粤港澳大湾区的发展，东莞餐饮行业快速发展，餐饮公司增长迅猛。然而近年来所出现的餐饮公司内部腐败和贪污现象层出不穷，餐饮企业内部控制成为了人们最为关注的问题，也是东莞餐饮企业努力和严格把关的问题。本论文通过研究哥顿餐饮有限公司（以下简称哥顿公司）内部采购环节控制现状，发现该公司采购环节内部控制存在的问题，例如在运营的过程中出现职权分配不均，存在私人挪用情况；货币资金内部控制风险评价不准确；职务消费存在漏洞，货币资金管理混乱；缺乏内部审核采购信息；采购资金管理机制不完善等问题。并探讨解决餐饮企业采购环节内部控制实际问题的解决方案，这样可以对采购环节进行管理，达到餐饮企业在重视采购环节内部控制方面的目的，进而推动大湾区食品健康事业的发展，保障大湾区人民饮食健康。 关键词：哥顿公司 采购环节 内部控制 Abstract With the development of Guangdong, Hong Kong, Macao and Dawan District, Dongguans food industry is developing rapidly, and food companies are growing rapidly. However, in recent years, the phenomenon of internal corruption and corruption in food companies has emerged in an endless stream. The internal control of food companies has become the most concerned issue, which is also the problem of Dongguan food companies efforts and strict control. This paper studies the current situation of the internal control of the purchase process of Gordon Food Company, and finds out the problems of the internal control of the purchase process of Gordon Food Company, such as the uneven distribution of authority and the situation of private misappropriation in the process of operation; the inaccurate evaluation of the internal control risk of monetary capital; the loopholes in the job consumption and the confusion of monetary capital management; the lack of internal audit procurement information; and The purchase fund management mechanism is not perfect. And to explore the solutions to solve the actual problems of internal control in the procurement process of food enterprises, so as to manage the procurement process, achieve the purpose of food production enterprises in paying attention to the internal control in the procurement process, and then promote the development of food health in Dawan District, and ensure the food health of the people in the bay area. Keywords: Fixed assets Asset management Management issues Management measures 目 录 TOC \o 1-2 \h \u 一、引言 1 二、采购环节内部控制的概念 1 （一）采购环节 1 （二）采购环节的内部控