xx面粉公司会计核算制度的设计毕业论文.doc
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xx面粉公司会计核算制度的设计毕业论文,摘要采购与付款是企业的重要经济业务，是企业生产经营管理中的一个主要环节。企业应当按照规定，建立科学、合理、适用的采购与付款的会计核算制度,运用专门的会计方法，对外提供真实、完整的财务会计报告，定期编制并提供财务会计报告和其他一系列内部管理所需的会计资料。在市场经济大潮的冲击下，缺乏透明度的采购过程，产生了“以权谋私，暗...
内容介绍
此文档由会员 白痴学东西 发布
摘 要
采购与付款是企业的重要经济业务，是企业生产经营管理中的一个主要环节。企业应当按照规定，建立科学、合理、适用的采购与付款的会计核算制度,运用专门的会计方法，对外提供真实、完整的财务会计报告，定期编制并提供财务会计报告和其他一系列内部管理所需的会计资料。
在市场经济大潮的冲击下，缺乏透明度的采购过程，产生了“以权谋私，暗箱操作，弄虚作假，收受回扣，跑冒滴漏”等问题，导致企业采购物品质次价高，资金使用效益低下。因此，企业应加强采购与付款业务的内部控制，对请购、审批、签约、采购、验收、审核和付款等环节建立标准化的业务处理程序；健全以采购申请、经济合同、结算凭证、验收入库单据为载体的控制系统；加强请购、采购、验收、付款关键点的控制，实施采购决策环节的相互制约和监督机制。
关键词： 采购 付款 内部控制
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 录
摘 要 I
Abstract II
第1章 企业概况 1
第2章 XX公司采购与付款存在的问题 3
2.1采购与付款的不相容职务没有分离 3
2.2没有建立严格授权审批制度 4
2.3业务员虚列采购业务 5
第3章 XX面粉公司会计核算制度的设计 6
3.1采购与付款科目设计 6
3.2采购与付款凭证设计 8
3.2.1原始凭证设计 8
3.2.2记账凭证设计 11
3.3采购与付款账务处理 13
第4章 企业采购与付款内部控制制度的设计 15
4.1不相容职务岗位分工制度 15
4.2授权审批制度 17
4.3业务记录控制 18
结束语 20
致 谢 21
参考文献 22
附录1 23
附录2 26
采购与付款是企业的重要经济业务，是企业生产经营管理中的一个主要环节。企业应当按照规定，建立科学、合理、适用的采购与付款的会计核算制度,运用专门的会计方法，对外提供真实、完整的财务会计报告，定期编制并提供财务会计报告和其他一系列内部管理所需的会计资料。
在市场经济大潮的冲击下，缺乏透明度的采购过程，产生了“以权谋私，暗箱操作，弄虚作假，收受回扣，跑冒滴漏”等问题，导致企业采购物品质次价高，资金使用效益低下。因此，企业应加强采购与付款业务的内部控制，对请购、审批、签约、采购、验收、审核和付款等环节建立标准化的业务处理程序；健全以采购申请、经济合同、结算凭证、验收入库单据为载体的控制系统；加强请购、采购、验收、付款关键点的控制，实施采购决策环节的相互制约和监督机制。
关键词： 采购 付款 内部控制
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 录
摘 要 I
Abstract II
第1章 企业概况 1
第2章 XX公司采购与付款存在的问题 3
2.1采购与付款的不相容职务没有分离 3
2.2没有建立严格授权审批制度 4
2.3业务员虚列采购业务 5
第3章 XX面粉公司会计核算制度的设计 6
3.1采购与付款科目设计 6
3.2采购与付款凭证设计 8
3.2.1原始凭证设计 8
3.2.2记账凭证设计 11
3.3采购与付款账务处理 13
第4章 企业采购与付款内部控制制度的设计 15
4.1不相容职务岗位分工制度 15
4.2授权审批制度 17
4.3业务记录控制 18
结束语 20
致 谢 21
参考文献 22
附录1 23
附录2 26
