| 材料采购内部控制缺失风险及应对 |
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| 引用本文： | 林阁. 材料采购内部控制缺失风险及应对[J]. 大连海事大学学报(社会科学版), 2009, 8(2): 89-91 |
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| 作者姓名： | 林阁 |
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| 作者单位： | 东北财经大学,会计学院,辽宁,大连116025 |
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| 摘 要： | 从采购合同和采购成本两个方面分析公司材料采购内部控制缺失引致的风险及成因，提出材料采购风险的应对措施。
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| 关 键 词： | 材料采购 采购合同 采购成本 风险应对 |
Risk of lacking internal control in material purchase and countermeasures |
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| LIN Ge. Risk of lacking internal control in material purchase and countermeasures[J]. Journal of Dalian Maritime University:Social Science Edition, 2009, 8(2): 89-91 |
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| Authors: | LIN Ge |
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| Affiliation: | College of Accounting;Dongbei Univ.of Finance and Economics;Dalian 116025;China |
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| Abstract: | The paper analyzed the risk of lacking internal control in the material purchase and reasons from two aspects: contract of purchase and cost of purchase,and put forwards the countermeasures to avoid the risk of material purchase. |
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| Keywords: | material purchase contract of purchase cost of purchase risk response |
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