浅谈施工企业采购业务的内部控制

摘要

This paper expounds the design principle that the construction enterprise procurement shall follow, and combined with the characteristics of the procurement business, effective ways to strengthen internal control are discussed respectively from the aspects of system construction, business process control and so on.%本文阐述施工企业采购业务须遵循的设计原则，结合采购业务的特点，分别从制度建设、业务流程控制等方面探讨加强内部控制的有效途径。