集中采购是中央厨房企业最主要的特点之一,本文旨在从食品安全的角度,基于内部控制活动,结合中央厨房的采购流程,从采购模式、供应商选择、采购物流、原材料验收及采购人员绩效考核几个方面浅析中央厨房企业采购环节的内部控制,并据此提出相应建议。 Centralized purchasing is one of the most important features of the central kitchen enterprise. The purpose of this paper is to analyze the purchasing strategy, procurement mode, supplier selection, purchasing logistics, raw material acceptance and purchasing staff based on the internal control activities and the central kitchen based on the food safety. Several aspects of performance appraisal of the central kitchen enterprises procurement aspects of the internal control, and accordingly make the corresponding recommendations.