工业企业采购与付款内部控制研究——以Y公司为例.docxVIP

PAGE 20 摘 要 我国自古以来是农业大国，工业企业的出现给中国的经济带来了生机与活力。但是我国工业企业力量薄弱，面对国内外市场的冲击有时候显得力不从心，尤其是中美贸易战之后，全球经济进入寒潮，企业在这时候亟需加强防御风险。因此，工业企业需要建立健全的抵御风险体系，提升其安全性和稳定性，而要想获得强有力的保障就应该借助于可以有效运营的内部控制体系。其中，采购与付款环节内部控制是工业企业内部控制的重要部分，更是企业发展的重要力量，犹如车之双轮，鸟之两翼。因此建立完善的采购与付款环节的内部控制对于防范外部风险和降低企业成本具有重要作用。 本文以Y公司为例分析工业企业采购与付款环节存在的问题并提出相应的解决措施，为了使结果客观，在广泛收集了Y公司数据文献的基础上，创新结合多层次综合评价分析法分析其采购与付款内部控制存在的问题，对于其他企业也有一些借鉴意义。 关键词：采购与付款；多层次综合评价分析法；内部控制；工业企业 Abstract China has been a big country with agriculture since ancient times, and the emergence of industrial enterprises has brought vitality to Chinas economy. However, the strength of Chinas small and medium-sized enterprises is weak. In the face of the impact of domestic and foreign markets, it sometimes seems to be incapable. Especially after the Sino-US trade war, the global economy has entered a cold wave, and enterprises need to strengthen their defense risks at this time. Therefore, SMEs need to establish a sound anti-risk system to improve their security and stability, and to obtain strong protection should rely on an internal control system that can operate effectively. The procurement and payment link is an important cornerstone of the companys development, just like the two wheels of the car, the two wings of the bird. Therefore, establishing a sound internal control system for procurement and payment links plays an important role in preventing external risks and reducing corporate costs. This paper takes Y company as an example to analyze the problems existing in the procurement and payment links of industrial enterprises and propose corresponding solutions. In order to make the results objective, based on the extensive collection of Y company data literature, innovation and multi-level comprehensive evaluation analysis method The problems in the internal control of procurement and payment have some implications for other companies. Keywords: procurement and payment; multi-level comprehensive evaluation analysis; internal control; industrial