浅谈采购价格的内部审计  

On the Internal Audit of Purchase Price

作　　者：张海波[1] 

机构地区：[1]济宁市第一人民医院,山东济宁272500

出　　处：《济宁师范专科学校学报》2007年第3期109-110,共2页Journal of Jining Teachers College

摘　　要：在市场经济下如何做好采购价格的审计,是各单位内部审计部门亟待商榷课题之一。建立健全各项内部审计制度,加强采购全过程的审计监督,开展采购价格审计等,才能达到采购效益的最大化。How to make good job of purchase price audit under the market economy, is a subject need to be discussed urgently by internal audit department of every unit. We should establish and perfect internal audit system, strengthen audit Supervision through the whole purchase process, as well as carry out the job of purchase price audit, in order to maximizing purchase benefit.

关 键 词：采购价格 内部审计 效益 

分 类 号：F239.45[经济管理—会计学]