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内部控制是企业在谋求可持续发展过程中为保证经营业务有序进行而实施的政策和程序,可以规范采购业务流程和保证信息的真实准确,确保法律法规和企业采购规章制度的贯彻执行,约束企业内部涉及采购工作的各项经济业务活动及相关岗位。由于管理目的与企业价值最大化目标保持高度一致,而使内控制度成为企业管理的核心组成。本文拟对内部采购控制制度在基层的规范应用及对策等问题进行分析,达到构筑企业可持续发展免疫系统的目的。
Internal control is the policies and procedures that enterprises implement in order to ensure the orderly operation of the business in the process of seeking sustainable development. The internal control can standardize the procurement of business processes and guarantee the true and accurate information, and ensure the implementation of the laws and regulations and the procurement rules and regulations of the enterprises. Business related to procurement of various economic business activities and related positions. Due to management objectives and maximization of corporate value to maintain a high degree of consistency, leaving the internal control system to become the core components of business management. This article intends to analyze the internal control of the procurement system at the grassroots level norms and countermeasures to achieve the purpose of building sustainable development of the immune system.