财政部印发的《内部会计控制规范—基本规范(试行)》(下面简称《基本规范》)和《内部会计控制规范—货币资金(试行)》等系列会计控制规范已陆续颁布试行。结合有关法规制度,本文拟结合工作实践谈谈自己对加强会计控制、减少采购风险,也即如何完善采购与付款的会计控制的理解。? The series of accounting control standards such as “Internal Accounting Control Standard - Basic Standard (Trial)” (hereinafter referred to as “Basic Standard”) and “Internal Accounting Control Standard - Monetary Fund (Trial)” promulgated by the Ministry of Finance have been promulgated one after another. Combined with the relevant laws and regulations, this article intends to combine work practices to talk about their understanding of strengthening accounting controls, reducing procurement risks, that is, how to improve the accounting control of procurement and payment. ?