企业采购与付款环节内部控制问题研究

本文研究了"华为"采购与付款环节的业务流程,分析了该环节的内部控制的设计,发现了内部控制制度在执行过程中在管理和监督方面存在的问题。为了避免对企业的经营管理造成不良影响,对于这些问题提出了相应的改进措施。

Enterprise purchasing and payment link inner control problem research

This article studies the Huawei in the link of purchasing and payment business process, ana lyzes the design of the internal control about it , finds that the internal control system of the manage- ment and supervision exists problems. In order to avoid the adverse impact on the enterprise management, I put forward some corresponding improvement measures on these issues.