Discussion on the Internal Control and Collaboration of Enterprise Indirect Purchasing

摘要：

Based on an in-depth analysis of the features of enterprise indirect purchasing and the existent problems in the internal control of indirect purchasing, this paper proposes ways of improving the construction of the internal control system of indirect purchasing by means of strengthening the internal control and collaboration of enterprises, the risk control, and the information monitoring, etc. In this way, the risk in indirect purchasing can be lowered and the efficiency and competitiveness of enterprises can be promoted.

关键词： component Indirect Purchasing, Internal Control, Collaboration, Information Monitoring

作者: Huahong Yan

作者单位: School of Accounting, Capital University of Economics and Business, Beijing, china

会议类型: 国际会议

会议名称: The 5th International Conference on Cooperation and Promotion of Information Resources in Science and Technology(第五届科技信息资源共享促进国际会议COINFO10)

会议地点: 北京

会议语种:英文

页码: 640-645

在线出版日期: 2010-11-27（万方平台首次上网日期，不代表论文的发表时间）