目前我国企业采购与付款环节的内部控制还存在很多问题,如控制流程不尽合理,预算和价格机制控制不严格等。这些问题严重威胁着企业的内部控制,极易导致采购成本不合理,资金管理混乱。要通过完善控制措施,加强对采购流程各环节的控制,加强采购的预算管理,从而使与采购业务相关的货币资金得到有效利用。 At present, there are still many problems in the internal control of purchasing and payment in our country, such as unreasonable control process, imprecise control of budget and price mechanism and so on. These problems are a serious threat to the internal control of enterprises, can easily lead to unreasonable procurement costs, capital management chaos. Through the improvement of control measures, strengthen the control of all aspects of the procurement process and strengthen the procurement budget management, so that the procurement of business-related monetary funds are effectively used.