摘 要在我国谷物、油类和农副食品一直以来都是生活必需品，消费稳定，具有数量大，种类多的特点。此外，谷物、油类和农副食品也已经形成了一个完整的国际贸易销售市场，逐渐成为农产品的主要进口国和消费国。对于粮油贸易制造业来说，采购和支付环节是整个生产和加工管理方法中相对薄弱的环节。采购成本占公司固定成本的很大一部分。购买和付款链接也是最容易出错和贪污腐败的环节之一，一切小失误都会给企业造成巨大损失，因此，应完善粮油贸易制造业采购与支付环节的内部控制。 本文着眼于相关的基础理论，整合了自身的实践活动，并讨论了河北 S 粮油贸易有限公司采购和付款内部控制系统的现状：系统认识不足，供应商选择不科学，绩效评估不充分，以及不完整的采购和付款信息化计划。在此基础上，文章明确提出了 S 粮油贸易有限公司采购与支付内部控制计划的提案，用以完善该计划达到降低采购总体成本，增强企业核心竞争力的目的。关键词：粮油贸易；内部控制；采购与付款 AbstractGrain, oil, agricultural and sideline products have always been necessities of life, their consumption is stable, and has the characteristics of batch and diversity. any little mistake could make the company suffered huge losses, so we should strengthen grain and oil trade industry purchasing and payment internal control. Based on the related theory, combined with their own practice, discusses the Hebei association filled grain and oil trade co.LTD. purchasing and payment internal control present situation, it is concluded that full association, grain and oil trade co.LTD. Of procurement strategies for the existing deficiencies and causes, such as internal control unreasonable cognition does not reach the designated position, supplier management, performance evaluation of inadequate and purchasing and payment information construction is not perfect.etc. based on this, this paper presents a full association, grain and oil trade co. LTD. Purchasing and payment internal control scheme optimization Suggestions, i...
