聚光型光伏发电企业采购与付款循环的内部控制研究

发布时间：2018-08-24 16:35

【摘要】：企业的生产经营过程中，风险无处不在。合理的、各岗位彼此牵制的内部控制制度可降低管理风险，防止并及时发现、纠正错误及舞弊行为，避免因管理漏洞给企业造成损失。建立、健全内部控制制度对于提升企业的管理水平和风险防范能力，促进企业可持续发展具有不可替代的作用。本文旨在建立、健全采购与付款内部控制制度。首先，，明确提出建立、健全采购与付款内部控制制度要达到规范本公司采购与付款行为，防范采购与付款过程中的差错和舞弊的目标；其次，为达到控制目标需确定业务循环的关键控制点，包括采购计划管理、采购供应商管理、采购价格谈判及合同管理、采购质量控制、采购付款管理、采购成本控制等；再次，对与采购与付款业务相关的岗位职责进行合理分工，确保请购与审批、询价与确定供应商、采购合同起草与审批、采购与验收、采购与相关会计记录、付款审批与付款执行等不相容岗位相互分离、制约，合理保证对关键控制点的有效控制；最后，根据已建立的采购与付款循环内部控制制度设计、绘制业务流程控制图，使业务控制关键点、业务流程直观的呈现出来。通过对建立、健全的采购与付款控制程序的有效执行，全面防范、应对、化解采购过程中的风险，消除这一环节的隐患，保证企业财产安全，确保各项规章制度与经营决策可以顺利执行，提供真实、有效、可靠的会计信息。
[Abstract]:In the process of production and operation of enterprises, risks are everywhere. Reasonably, the internal control system of each position can reduce the risk of management, prevent and find out in time, correct the error and fraud, and avoid the loss caused by the management loophole to the enterprise. Establishing and perfecting the internal control system plays an irreplaceable role in promoting the management level and risk prevention ability of enterprises and promoting the sustainable development of enterprises. The purpose of this paper is to establish and perfect the internal control system of purchase and payment. First of all, the establishment and improvement of procurement and payment internal control system should achieve the goal of standardizing the company's procurement and payment behavior and preventing errors and fraud in the process of procurement and payment. In order to achieve the control goal, we need to determine the key control points of the business cycle, including procurement planning management, procurement supplier management, procurement price negotiation and contract management, procurement quality control, procurement payment management, procurement cost control, etc. Assign duties and responsibilities related to purchasing and payment to ensure purchase and approval, inquiry and supplier determination, contract drafting and approval, procurement and acceptance, procurement and related accounting records. The incompatible positions such as payment approval and payment execution are separated, restricted, and the effective control of the key control points is reasonably guaranteed. Finally, according to the established internal control system of purchasing and payment cycle, the business process control chart is drawn. Make business control key point, business process visual presentation. Through the effective implementation of the established and sound procurement and payment control procedures, comprehensive prevention, response and elimination of the risks in the procurement process, eliminating hidden dangers in this link, and ensuring the safety of the enterprise's property, Ensure that all rules and regulations and business decisions can be carried out smoothly and provide true, effective and reliable accounting information.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

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