摘要
从采购合同和采购成本两个方面分析公司材料采购内部控制缺失引致的风险及成因,提出材料采购风险的应对措施。
The paper analyzed the risk of lacking internal control in the material purchase and reasons from two aspects： contract of purchase and cost of purchase, and put forwards the counter-measures to avoid the risk of material purchase.
出处
《大连海事大学学报（社会科学版）》
2009年第2期89-91,共3页
Journal of Dalian Maritime University(Social Science Edition)
关键词
材料采购
采购合同
采购成本
风险应对
material purchase
contract of purchase
cost of pur-chase
risk response
