物资采购项目验收审计工作设计与流程创新  

Material Purchase Project Acceptance Audit Work Design and Process Innovation

作　　者：封淼令[1] FENG Miao-ling

机构地区：[1]佛山职业技术学院,广东佛山528000

出　　处：《现代职业教育》2020年第13期188-190,共3页Modern Vocational Education

摘　　要：物资采购是单位的日常经济管理活动,加强物资采购项目的实物验收和审计验收工作,可有效防范采购风险,保障物资质量,保护单位经济利益。工作中应做好物资采购项目实物验收和审计验收的工作职责划分,特别是要明确审计验收内容,规范审计验收行为,防范审计验收风险,以达到物资采购项目审计验收的工作目的。Material procurement is the daily economic management activities.Strengthening the material procurement acceptance and audit acceptance can prevent procurement risks effectively,ensure the quality of materials and protect the economic interests.Only dividing the responsibilities of material procurement acceptance and audit acceptance,clarifying the audit acceptance content,standardizing the audit acceptance behavior and preventing the audit acceptance risks,which can achieve the purpose of material procurement audit acceptance.

关 键 词：采购 验收 审计 创新 

分 类 号：F253.2[经济管理—国民经济]