浅谈采购业务内控管理及实例分析

On Purchasing Internal Control Management and its Application

完善的内控体系是世界500强企业共有的特征之一,而采购是企业生产经营的关键环节,采购业务的内控管理尤为重要。以武钢股份公司为例,从请购、供应商的选择、定价、合同订立及付款五个方面阐述可供借鉴的内控措施,建议企业完善采购内控体系,进一步提升经营管理水平。

Perfect internal control system is one of the common characteristics in the world top 500 en- terprises. Making purchase is considered to be a key link in the enterprise production management and pur- chasing internal control management is of great importance. The paper gives a description of choice of sup- pliers, pricing, signing a contract and making payment, comes up with relative internal control measures, and puts forward the suggestion of improving purchasing internal contro enterprise management and administration. system, further upgrading