企业内部控制制度的构建——基于阳泉市政府采购中心的案例研究

The Construction of Internal Control System of Enterprise——The Case Study Based on the Purchasing Center of Yangquan Municipal Government

借助阳泉市政府采购中心的案例,分析了其招标采购方式下所采用的内部控制制度,针对其中存在的问题,提出有针对性的解决方案。

By using the case of the Purchasing Center of Yangquan Municipal Government, this paper analyzes on the internal control system adopted under the competitive-bidding mode, and in the light of the problems existing in this mode, puts forward some corresponding measures for solving these problems.