大庆xx建筑安装有限公司采购与付款控制制度设计毕业论文.doc
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大庆xx建筑安装有限公司采购与付款控制制度设计毕业论文,摘要采购是公司为了满足对物品(原材料、辅料、固定资产、办公用品等)或劳务(技术、服务等)等的需要而进行的各项购买业务活动；而付款是公司对所采购的物品或劳务支付款项的行为。采购与付款是公司进行正常的业务活动的基本前提。加强采购与付款业务控制能够使企业采购和付款业务循环的有序进行，防止和揭露错误和舞弊，提高企业会计记录的真...
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摘 要
采购是公司为了满足对物品(原材料、辅料、固定资产、办公用品等)或劳务(技术、服务等)等的需要而进行的各项购买业务活动；而付款是公司对所采购的物品或劳务支付款项的行为。采购与付款是公司进行正常的业务活动的基本前提。加强采购与付款业务控制能够使企业采购和付款业务循环的有序进行，防止和揭露错误和舞弊，提高企业会计记录的真实可靠，进一步加强企业的请购、审批、合同订立、采购、验收、付款等环节的会计控制，堵塞采购环节的漏洞，减少采购风险等控制内容。xx建筑安装公司加强采购与付款业务会计制度设计，保证采购和付款业务的正常开展，预防采购过程中的各种弊端，提高采购与付款业务的质量。设计首先介绍xx建筑安装公司的概况，然后对存货计价方法的选择做出了论证，接着介绍采购与付款业务会计核算的设计，最后阐述了xx建筑安装公司采购与付款业务控制制度的设计。
关键词 采购 付款 请购
Abstract
In order to meet the company's procurement of goods (raw materials, auxiliary materials, fixed assets, office supplies, etc.) or services (technology, services, etc.), such as the needs of the purchase of operational activities; and payment by the company's procurement of goods or the conduct of labor payments. Procurement and payment is to carry out normal business activities, the basic premise. Strengthen the control of procurement and payment business to business procurement and payment business cycle in an orderly manner to prevent and expose the errors and fraud, enhance the real and reliable accounting records to further enhance their requisition, approval of the contract, procurement, acceptance, payment and other aspects of accounting control, plug the loopholes in the procurement chain, reduce risk, such as control of the content of the procurement. New construction and installation companies to accounting system design, procurement and payment operations to ensure the normal development of the procurement process to prevent all the disadvantages and improve the procurement and payment of the quality of the business. The first section introduces the design of new construction and installation company overview, and then on the choice of inventory valuation methods to make the argument, and then introduced the procurement and payment business accounting design, the final construction of a new installation of the company operational control of the procurement and payment system design.
Key words procurement payment requisitions
目 录
摘 要 I
Abstract II
第1章 xx建筑安装公司概况 1
1.1 自然概况 1
1.2 管理概况 2
第2章 xx建筑安装公司存货计价方法的选择 5
2.1 各种存货计价方法比较 5
2.1.1 计划成本法 5
2.1.2 实际成本法 6
2.2 xx建筑安装公司选择的存货计价方法 7
第3章 xx建筑安装公司采购与付款业务核算 8
3.1 设计目的 8
3.2 设计意义 8
3.3 财务人员岗位职责设计 9
3.4 会计科目设计 11
3.5 会计凭证设计 13
3.6 业务流程设计 18
3.7 业务处理设计 22
第4章 大庆xx建筑安装有限公司采购与付款控制制度设计 24
4.1 岗位分工与授权批准制度 24
4.2 请购与审批控制制度 25
4.3 采购与验收控制制度 26
4.4 付款控制制度 26
4.5 监督检查控制制度 27
结束语 28
致 谢 29
参考文献 30
附录1 31
附录2 35
采购是公司为了满足对物品(原材料、辅料、固定资产、办公用品等)或劳务(技术、服务等)等的需要而进行的各项购买业务活动；而付款是公司对所采购的物品或劳务支付款项的行为。采购与付款是公司进行正常的业务活动的基本前提。加强采购与付款业务控制能够使企业采购和付款业务循环的有序进行，防止和揭露错误和舞弊，提高企业会计记录的真实可靠，进一步加强企业的请购、审批、合同订立、采购、验收、付款等环节的会计控制，堵塞采购环节的漏洞，减少采购风险等控制内容。xx建筑安装公司加强采购与付款业务会计制度设计，保证采购和付款业务的正常开展，预防采购过程中的各种弊端，提高采购与付款业务的质量。设计首先介绍xx建筑安装公司的概况，然后对存货计价方法的选择做出了论证，接着介绍采购与付款业务会计核算的设计，最后阐述了xx建筑安装公司采购与付款业务控制制度的设计。
关键词 采购 付款 请购
Abstract
In order to meet the company's procurement of goods (raw materials, auxiliary materials, fixed assets, office supplies, etc.) or services (technology, services, etc.), such as the needs of the purchase of operational activities; and payment by the company's procurement of goods or the conduct of labor payments. Procurement and payment is to carry out normal business activities, the basic premise. Strengthen the control of procurement and payment business to business procurement and payment business cycle in an orderly manner to prevent and expose the errors and fraud, enhance the real and reliable accounting records to further enhance their requisition, approval of the contract, procurement, acceptance, payment and other aspects of accounting control, plug the loopholes in the procurement chain, reduce risk, such as control of the content of the procurement. New construction and installation companies to accounting system design, procurement and payment operations to ensure the normal development of the procurement process to prevent all the disadvantages and improve the procurement and payment of the quality of the business. The first section introduces the design of new construction and installation company overview, and then on the choice of inventory valuation methods to make the argument, and then introduced the procurement and payment business accounting design, the final construction of a new installation of the company operational control of the procurement and payment system design.
Key words procurement payment requisitions
目 录
摘 要 I
Abstract II
第1章 xx建筑安装公司概况 1
1.1 自然概况 1
1.2 管理概况 2
第2章 xx建筑安装公司存货计价方法的选择 5
2.1 各种存货计价方法比较 5
2.1.1 计划成本法 5
2.1.2 实际成本法 6
2.2 xx建筑安装公司选择的存货计价方法 7
第3章 xx建筑安装公司采购与付款业务核算 8
3.1 设计目的 8
3.2 设计意义 8
3.3 财务人员岗位职责设计 9
3.4 会计科目设计 11
3.5 会计凭证设计 13
3.6 业务流程设计 18
3.7 业务处理设计 22
第4章 大庆xx建筑安装有限公司采购与付款控制制度设计 24
4.1 岗位分工与授权批准制度 24
4.2 请购与审批控制制度 25
4.3 采购与验收控制制度 26
4.4 付款控制制度 26
4.5 监督检查控制制度 27
结束语 28
致 谢 29
参考文献 30
附录1 31
附录2 35
