摘要
对油田物资供应实施内部会计控制可以有效防范企业的经营风险,维护企业财产和资源的完整。油田内部会计控制包括授权审批控制、采购付款控制、存货控制。搞好内部控制的关键在于做好8个方面的工作:1、需求计划编制、汇总;2、需求计划审批;3、采购价格确定与控制;4、采购合同的签订与执行;5、验收入库;6、货款支付核算记帐;7、存货控制;8、核对。
Internal accounting control including authorization of checking control, procurement ＆ payment control and stock control over material supply in oilfield will effectively keep enterprises operation risk away and remain property ＆ resources intact. Works including drafting, summarizing, examining and approving demand plan, fixing and controlling procurement price, signing and executing procurement contract, acceptance inspection and store-entering, checking and accounting the paid goods payment, stock control and checking have to be done.
出处
《江汉石油职工大学学报》
2006年第3期80-81,共2页
Journal of Jianghan Petroleum University of Staff and Workers
关键词
油田物资供应
内部会计控制
防范经营风险
material supply in oilfield
internal accounting control
keep operation risk away
