xx面粉公司會計核算制度的設(shè)計畢業(yè)論文.doc
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xx面粉公司會計核算制度的設(shè)計畢業(yè)論文,摘要采購與付款是企業(yè)的重要經(jīng)濟業(yè)務(wù)，是企業(yè)生產(chǎn)經(jīng)營管理中的一個主要環(huán)節(jié)。企業(yè)應(yīng)當按照規(guī)定，建立科學、合理、適用的采購與付款的會計核算制度,運用專門的會計方法，對外提供真實、完整的財務(wù)會計報告，定期編制并提供財務(wù)會計報告和其他一系列內(nèi)部管理所需的會計資料。在市場經(jīng)濟大潮的沖擊下，缺乏透明度的采購過程，產(chǎn)生了“以權(quán)謀私，暗...
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摘 要
采購與付款是企業(yè)的重要經(jīng)濟業(yè)務(wù)，是企業(yè)生產(chǎn)經(jīng)營管理中的一個主要環(huán)節(jié)。企業(yè)應(yīng)當按照規(guī)定，建立科學、合理、適用的采購與付款的會計核算制度,運用專門的會計方法，對外提供真實、完整的財務(wù)會計報告，定期編制并提供財務(wù)會計報告和其他一系列內(nèi)部管理所需的會計資料。
在市場經(jīng)濟大潮的沖擊下，缺乏透明度的采購過程，產(chǎn)生了“以權(quán)謀私，暗箱操作，弄虛作假，收受回扣，跑冒滴漏”等問題，導致企業(yè)采購物品質(zhì)次價高，資金使用效益低下。因此，企業(yè)應(yīng)加強采購與付款業(yè)務(wù)的內(nèi)部控制，對請購、審批、簽約、采購、驗收、審核和付款等環(huán)節(jié)建立標準化的業(yè)務(wù)處理程序；健全以采購申請、經(jīng)濟合同、結(jié)算憑證、驗收入庫單據(jù)為載體的控制系統(tǒng)；加強請購、采購、驗收、付款關(guān)鍵點的控制，實施采購決策環(huán)節(jié)的相互制約和監(jiān)督機制。
關(guān)鍵詞： 采購 付款 內(nèi)部控制
Abstract
Procurement and payment is an important economic enterprise business, production and management is a major part of. Enterprises should be in accordance with the regulations, establish a scientific, reasonable and applicable procurement and accounting system for payment, the use of specialized accounting methods, provide true and complete financial accounting reports, on a regular basis and to provide financial accounting reports and other series of internal management the necessary accounting information.
Under the market economy flood tide's impact, lacks the transparency the purchase process, produced “has exploited power, the safety strip, used deception, receives the sales commission, ran braves the dripping” and so on questions, caused the enterprise to purchase the goods to be low quality and high price, the fund operational effectiveness was low. Therefore, the enterprise should try to purchase the advanced payment service internal control, to please buy, link establishment standardization and so on examination, signing, purchase, approval, verification and payment handling of traffic procedures; Improves take the procurement request, the economic contract, the settlement certificate, the approval warehousing documentary evidence as the carrier control system; Strengthens please do buy, the purchase, the approval, the payment key point control, the implementation purchase decision-making link's mutual restriction and the supervising mechanism.
Key words： Procurement Payment Internal control system
目 錄
摘 要 I
Abstract II
第1章 企業(yè)概況 1
第2章 XX公司采購與付款存在的問題 3
2.1采購與付款的不相容職務(wù)沒有分離 3
2.2沒有建立嚴格授權(quán)審批制度 4
2.3業(yè)務(wù)員虛列采購業(yè)務(wù) 5
第3章 XX面粉公司會計核算制度的設(shè)計 6
3.1采購與付款科目設(shè)計 6
3.2采購與付款憑證設(shè)計 8
3.2.1原始憑證設(shè)計 8
3.2.2記賬憑證設(shè)計 11
3.3采購與付款賬務(wù)處理 13
第4章 企業(yè)采購與付款內(nèi)部控制制度的設(shè)計 15
4.1不相容職務(wù)崗位分工制度 15
4.2授權(quán)審批制度 17
4.3業(yè)務(wù)記錄控制 18
結(jié)束語 20
致 謝 21
參考文獻 22
附錄1 23
附錄2 26
采購與付款是企業(yè)的重要經(jīng)濟業(yè)務(wù)，是企業(yè)生產(chǎn)經(jīng)營管理中的一個主要環(huán)節(jié)。企業(yè)應(yīng)當按照規(guī)定，建立科學、合理、適用的采購與付款的會計核算制度,運用專門的會計方法，對外提供真實、完整的財務(wù)會計報告，定期編制并提供財務(wù)會計報告和其他一系列內(nèi)部管理所需的會計資料。
在市場經(jīng)濟大潮的沖擊下，缺乏透明度的采購過程，產(chǎn)生了“以權(quán)謀私，暗箱操作，弄虛作假，收受回扣，跑冒滴漏”等問題，導致企業(yè)采購物品質(zhì)次價高，資金使用效益低下。因此，企業(yè)應(yīng)加強采購與付款業(yè)務(wù)的內(nèi)部控制，對請購、審批、簽約、采購、驗收、審核和付款等環(huán)節(jié)建立標準化的業(yè)務(wù)處理程序；健全以采購申請、經(jīng)濟合同、結(jié)算憑證、驗收入庫單據(jù)為載體的控制系統(tǒng)；加強請購、采購、驗收、付款關(guān)鍵點的控制，實施采購決策環(huán)節(jié)的相互制約和監(jiān)督機制。
關(guān)鍵詞： 采購 付款 內(nèi)部控制
Abstract
Procurement and payment is an important economic enterprise business, production and management is a major part of. Enterprises should be in accordance with the regulations, establish a scientific, reasonable and applicable procurement and accounting system for payment, the use of specialized accounting methods, provide true and complete financial accounting reports, on a regular basis and to provide financial accounting reports and other series of internal management the necessary accounting information.
Under the market economy flood tide's impact, lacks the transparency the purchase process, produced “has exploited power, the safety strip, used deception, receives the sales commission, ran braves the dripping” and so on questions, caused the enterprise to purchase the goods to be low quality and high price, the fund operational effectiveness was low. Therefore, the enterprise should try to purchase the advanced payment service internal control, to please buy, link establishment standardization and so on examination, signing, purchase, approval, verification and payment handling of traffic procedures; Improves take the procurement request, the economic contract, the settlement certificate, the approval warehousing documentary evidence as the carrier control system; Strengthens please do buy, the purchase, the approval, the payment key point control, the implementation purchase decision-making link's mutual restriction and the supervising mechanism.
Key words： Procurement Payment Internal control system
目 錄
摘 要 I
Abstract II
第1章 企業(yè)概況 1
第2章 XX公司采購與付款存在的問題 3
2.1采購與付款的不相容職務(wù)沒有分離 3
2.2沒有建立嚴格授權(quán)審批制度 4
2.3業(yè)務(wù)員虛列采購業(yè)務(wù) 5
第3章 XX面粉公司會計核算制度的設(shè)計 6
3.1采購與付款科目設(shè)計 6
3.2采購與付款憑證設(shè)計 8
3.2.1原始憑證設(shè)計 8
3.2.2記賬憑證設(shè)計 11
3.3采購與付款賬務(wù)處理 13
第4章 企業(yè)采購與付款內(nèi)部控制制度的設(shè)計 15
4.1不相容職務(wù)崗位分工制度 15
4.2授權(quán)審批制度 17
4.3業(yè)務(wù)記錄控制 18
結(jié)束語 20
致 謝 21
參考文獻 22
附錄1 23
附錄2 26
