目 录摘 要.................................................................Error: Reference source not foundAbstract.................................................................Error: Reference source not found引 言.....................................................................................................................11 采购与付款业务内部控制的概述........................................................................31.1 内部控制的含义.........................................................................................31.2 内部控制的环节.........................................................................................41.3 采购与付款业务的概述.............................................................................42 防音配件公司采购与付款业务内部控制现状....................................................62.1 采购业务流程及内部控制现状.................................................................62.2 付款业务流程及内部控制现状.................................................................83 防音配件公司采购与付款业务内部控制存在的问题......................................103.1 物资采购流程不规范，预算执行形如虚设...........................................103.2 采购订单与入库信息不对称...................................................................103.3 付款流程不严谨，财务风险增加...........................................................113.4 信息沟通不及时，导致往来账目出现偏差...........................................114 防音配件公司采购与付款业务内部控制改进建议..........................................124.1 严格遵守采购流程，建立预算考核制度...............................................124.2 加强采购订单管理，完善入库流程.......................................................124.3 完善付款流程，降低财务风险...............................................................134.4 加强信息沟通，定期核对往来账目.......................................................13结 论.........................
