財務(wù)管理外文翻譯---企業(yè)購買和支付的內(nèi)部會計控制系統(tǒng)設(shè)計-會計審計-免費閱讀
【正文】 公司管理層負責實施恰當控制應(yīng)用到交易在此領(lǐng)域的責任。內(nèi)部控制結(jié)構(gòu)是一種計劃如何決定內(nèi)部控制由這些元素。付款期滿后及時支付為了保持良好的商業(yè)信貸。一些企業(yè)為了取代采購訂單為合同，訂單元素必須設(shè)計完成，通常一式三，連續(xù)編號。重要請購買商品或服務(wù)應(yīng)當接受決策示范和專項審批程序；職業(yè)明星項目需要，通常由用戶根據(jù)實際需要 直接而無需通過采購部門簽署或批準。 (2)授權(quán)審批制度 企業(yè)應(yīng)該弄清楚人們購買和支付處理業(yè)務(wù)，授權(quán)批準方法、權(quán)力、程序、職責和相關(guān)的控制措施，需要經(jīng)理進行采購和支付業(yè)務(wù)術(shù)語的參考和工作需求。 一、購買和支付內(nèi)部會計控制的定義 采購和付款的內(nèi)部會計控制是指規(guī)范企業(yè)采購和 支付行為 。 2, by specialized personnel on a regular basis with suppliers check their accounts, if the reconciliation was found, it should promptly identify the cause clarify responsibilities, according to the relevant regulations to ensure that the accounts of both sides in line。 5, for the piecemeal procurement of goods, due to low purchase price is not high, using the abovementioned procurement costs will be too high, generally authorized to provide direct procurement, but also should be formed by independent random unannounced visits to the personnel system。 5, purchasing the payment of money shall be subject to the approval of authorized personnel. (C) control of business records Procurement and payment transactions for the realization of internal accounting control objectives, the enterprise should establish requisitions, contracts, acceptance of orders, warehousing and other settlement documents as the carrier single of the business records control system. In this system should be numbered consecutively in the certificate, record, signature stamp, so that account card, account payments, account form, accounts are, and check ID signed certificate with the records according to the procedures required to deal with, so that can effectively prevent the economy from Business omission and duplication, and check whether there is fraud. procurement and payment business processes, internal accounting controls In general, the procurement and payment business processes, including requisitioning, procurement operations, warehousing inspection, payment settlement, according to China39。 3, procurement of contracts and auditing. Corporate purchasing department should be prepared under the purchase order or contract and authorized department or officer review, approval or appropriate audit。 4, procurement and acceptance. Purchasing staff can not work at the same time as acceptance of goods。s internal accounting control standards Procurement and Payment (Trial), enterprises should be strengthened at least the following control point of control. (A) Please purchase Proposed goods and services need to be part of the beginning of the procurement, panies can be different depending on the need to develop a system of requisitions. Production and operation are more demand for raw materials, spare parts and other items, use the departments to budget for the uping issue of production orders, etc. fill requisitions by the purchasing department, finance department, business department staff to participate in the requisition The audit, authorized by the corporate head of purchasing for approval. Please purchase a singletype triple, indicating the requisitioning office, requisitions for the goods name, specifications, quantity, requested arrival date and purpose and so on. Important please purchase goods or services shall be subject to the decisionmaking demonstration and a special approval procedure
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