制造企业采购业务内部控制优化研究  

Research on Internal Control Optimization of Purchasing Business in Manufacturing Enterprises

作　　者：李天宇 LI Tianyu(Lanzhou University of Finance and Economics,Lanzhou 730000,China)

机构地区：[1]兰州财经大学,甘肃兰州730000

出　　处：《商业观察》2024年第29期105-107,120,共4页BUSINESS OBSERVATION

摘　　要：目前,我国经济迅速发展,企业竞争愈发激烈,而经济的快速发展也暴露了许多问题,内部控制作为企业加强自身管理能力的工具之一,受到越来越多的关注。采购是企业经营活动的重要环节,其中存在着许多风险因素。如果这些风险得不到控制,将会给企业带来巨大的损失。文章结合制造企业采购业务内部控制流程及关键点,然后探讨企业采购业务内部控制常见问题,就其存在问题提出改进意见,以期为企业经营管理提供参考。At present,China's economy develops rapidly,but the competition of enterprises becomes more and more fierce,and the rapid development of economy has also exposed many problems.Internal control,as a tool to strengthen their own management capabilities,is getting more and more attention.Procurement is an important part of business activities,and there are many risk factors.If these risks can not be controlled,they will bring huge losses to the enterprise.This paper combines the internal control process and key points of purchasing business of manufacturing enterprises,then discusses the common problems of internal control of purchasing business of enterprises,and puts forward improvement suggestions on the existing problems,in order to provide reference for enterprise management.

关 键 词：制造企业 采购业务 内部控制 

分 类 号：F406.7[经济管理—产业经济] F425