目 录摘 要........................................................................................................................IAbstract.....................................................................................................................II引 言.......................................................................................................................11 采购与付款业务的相关概念................................................................................31.1 采购与付款内部控制的含义.......................................................................31.2 采购与付款业务的程序...............................................................................31.3 采购业务内部控制的方法...........................................................................31.4 付款业务内部控制的方法...........................................................................42 中海油（天津）油田化工有限公司采购与付款业务内部控制的分析............52.1 采购业务内部控制的现状...........................................................................52.2 付款业务内部控制的现状...........................................................................73 中海油（天津）油田化工有限公司采购与付款业务出现的问题....................93.1 采购计划安排不合理...................................................................................93.2 采购物资质量参差不齐...............................................................................93.3 采购成本过高...............................................................................................93.4 采购与付款部门岗位分工不明确.............................................................103.5 付款方式选择不恰当.................................................................................104 中海油（天津）油田化工有限公司采购与付款内部控制的改进措施..........124.1 优化采购流程，提高采购效率.................................................................124.2 加强对采购物资质量的管理.........
