建设单位工程采购及价款支付内部控制制度的探讨

On the Inter Control System of Construction Engineer Purchase and Cost Payment

工程材料及设备在工程总造价中占有很大的比重,因此工程材料及设备的采购是工程建设活动中一项重要的内容,加强材料和设备采购及付款环节的内控制度建设,对于加强建设单位基本建设财务管理、提高投资效益有重要的意义。

The engineering material and the equipment hold the very great proportion in the project total construction cost, therefore the engineering material and equipment＇s purchase is the engineering construction moves an important content, the reinforcement and the equipment purchase and the payment link control from the inside the system construction, regarding strengthens the Development organization capital construction financial control, raises the investment benefit to have the vital significance.