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众所周知,物资是企业赖以生存的基础,而物资的采购和物资验收是企业在生产运行的过程中必不可少的环节。物资的采购直接关系到企业的经济效益,物资的验收作为物资采购的重要环节,则直接影响企业的企业生产的产品质量。本文通过对企业运行过程中在采购和验收环节的内部控制中暴露出的缺点和不足进行初步探讨,提出几点初步的解决措施。
As we all know, material is the basis for the survival of enterprises, and material procurement and material acceptance of the production and operation of enterprises in the process is an essential part. Material procurement is directly related to the economic efficiency of enterprises, material acceptance as an important part of material procurement, it will directly affect the quality of products produced by enterprises. In this paper, through preliminary study on the shortcomings and deficiencies exposed in the internal control of procurement and acceptance during the operation of the enterprise, some preliminary solutions are put forward.