摘 要现在社会上的企业都越来越重视应用内部控制来加强企业内部的管理。内部控制能够促进企业的良好发展，提高企业的核心竞争力。制定是否完善，其执行是否有效，关系到企业自身的发展以及在市场中的地位。采购和付款循环是企业经济业务的重要组成部分之一，由于其日常涉及大量资金，所以容易出现作弊现象并对企业绩效考察的结果带来直接的影响。企业在日常经营活动中不排除会出现无计划购买、欺上瞒下、验收不严等违法乱纪的情况。因此，加强对采购与付款循环的内部控制是很有必要的。本文通过了解采购与付款业务内部控制的相关概念，分析了某信息有限公司内部采购与付款业务的具体流程以及内部控制的现状，发现存在一些问题。剖析问题产生的主要原因，提出完善某信息有限公司企业内部控制的建议，以防影响公司进度，保证会计核算的顺利进行。改善企业管理效果，提高企业的成本竞争力和综合竞争力，促进企业更好发展。关键词：内部控制；采购与付款；控制要素AbstractNowadays, enterprises pay more attention to the application of internal control which can promote the rapid development of enterprises and improve the core competitiveness and the formulation and execution of internal control is related to the enterprise operation and the position in the market. The cycle of purchase and payment is one of the important parts of enterprise's operation, because it involves a lot of funds and the phenomenon of favoritism and fraud may have a great influence on the final performance appraisal result of enterprise. It was therefore necessary to strengthen internal controls over the procurement and payment cycle.This paper analyzes the concrete process of the internal purchasing and payment business and the present situation of the internal control of Accenture Technology Solutions (Dalian) Co., Ltd through understanding the relative concepts of the internal control of purchasing and payment business. It discusses the main causes of the problems and advances some suggestions on perfecting th...
