摘要

在煤礦企業(yè)的經(jīng)濟(jì)活動(dòng)中，物資采購與付款的管理是重要的一環(huán)，是一項(xiàng)細(xì)致、規(guī)范、系統(tǒng)、科學(xué)的管理，與企業(yè)的經(jīng)濟(jì)效益息息相關(guān)。物資采購與付款的管理科學(xué)與否直接影響企業(yè)的生產(chǎn)、銷售，進(jìn)而影響著企業(yè)的經(jīng)濟(jì)效益。搞好煤礦采購與付款的管理不只是一句空話，而是要從基礎(chǔ)管理實(shí)際出發(fā)，從每個(gè)環(huán)節(jié)抓起，落實(shí)制度措施，規(guī)范操作程序，理順業(yè)務(wù)關(guān)系，這樣才能達(dá)到配套管理，使企業(yè)制度管理更加科學(xué)化。
由于企業(yè)內(nèi)部控制的不健全，雙鴨山市xx煤礦企業(yè)采購與付款業(yè)務(wù)中出現(xiàn)很多弊端，包括盲目采購、個(gè)人或部門收受回扣、貨物質(zhì)量控制不嚴(yán)、采購款流失以及采購成本記錄不實(shí)等。這些問題嚴(yán)重威脅著企業(yè)的內(nèi)部控制，極易導(dǎo)致采購成本不合理，資金管理混亂，威脅企業(yè)的發(fā)展。針對雙鴨山市xx煤礦企業(yè)的采購與付款內(nèi)部控制與核算問題，進(jìn)行了一系列的設(shè)計(jì)實(shí)施加以控制。該設(shè)計(jì)對xx煤礦企業(yè)的采購與付款內(nèi)部控制制度做出了具體的規(guī)定，對物料采購的計(jì)劃、報(bào)價(jià)、貨款等支付職務(wù)采取內(nèi)部分離控制制度設(shè)計(jì)。通過完善控制措施，加強(qiáng)對采購流程各環(huán)節(jié)的控制，加強(qiáng)采購與付款的核算管理，從而使與采購業(yè)務(wù)相關(guān)的貨幣資金得到有效利用。
關(guān)鍵詞 采購與付款 內(nèi)部會計(jì)控制 控制點(diǎn)

Abstract
Coal mining enterprises in the economic activities, materials procurement and management of payment is an important element is a detailed, standardized, systematic and scientific management, and the economic efficiency of enterprises is closely related to. Purchasing and payment of management science or a direct impact on production, sales, and thus affect the economic efficiency of enterprises. Mine do a good job of managing the procurement and payment is not just empty talk, but from the reality-based management, every aspect from start to implement the systems and measures, standardized operating procedures, streamline business relationship management in order to achieve the matching, enterprise system to make management more scientific
Because the enterprise internal control is not perfect, Shuangyashan three gather along in the Coal mine enterprise purchase and the payment service presents many malpractices, including the blind purchase, individual or the department receives the sales commission, the cargo quality control lax, to pick the purchase price outflow as well as the procurement cost record not reality and so on. These question threaten seriously enterprise's internal control, extremely easy to be causing the procurement cost to be unreasonable, the administration of the fund is chaotic, threat enterprise's development. Three gather in view of Shuangyashan along Coal mine enterprise's purchase and the payment internal control and the calculation question, carried on a series of design implementation to control. This design to three gathered along Coal mine enterprise's purchase and the payment internal control system has made the specific stipulation, to material payment duties and so on purchase's plan, quoted price, loans adopted the internal separation control system design. Through consummates the regulatory measures, strengthens to purchases the flow various links' control, strengthens the purchase and the payment calculation management, thus enables with the purchase service related monetary fund to obtain the effective use.
Key word The purchase and payment Internal accounting controls The control point


目錄
摘要……………………………………….................................…………………….1
Abstract………………………………………..........................................................2
第一章 企業(yè)概況
1.1煤礦自然概況………………………………………........................
1.2煤礦采購與付款情況………………………………………...................
第二章 煤礦物料采購的管理策略……………………………………….............
2.1物料采購從成本的角度考慮……………………………………………….
2.2物料采購的供應(yīng)商選擇角度…………………………………………….
2.3物料采購從物資屬性考慮…………………………………………………
第三章 煤礦采購與付款核算制度設(shè)計(jì)…………………………………………
3.1物料采購與付款業(yè)務(wù)會計(jì)科目設(shè)計(jì)…………………………………
3.2物料采購與付款業(yè)務(wù)會計(jì)憑證設(shè)計(jì)………………………………………...
3.3物料采購與付款業(yè)務(wù)處理程序設(shè)計(jì)………………………………………...第四章 采購與付款內(nèi)部控制制度設(shè)計(jì)……………………………………………..
4.1物料采購與付款業(yè)務(wù)的職務(wù)分離內(nèi)部控制制度設(shè)計(jì)………………….......
4.2物料采購計(jì)劃的內(nèi)部控制制度設(shè)計(jì)………………………………………
4.3物料訂貨報(bào)價(jià)內(nèi)部控制制度設(shè)計(jì)…………………………………………..
4.4 物料貨款支付內(nèi)部控制制度設(shè)計(jì)…………………………………………..


結(jié)束語
致謝
參考文獻(xiàn)