Part I General
Article 1 In order to guide the enterprise to strengthen the internal control of the procurement payment business, standardize the behavior of procurement and payment, and prevent the errors and fraud in the process of procurement and payment, combined with the actual situation of the company and in accordance with the relevant laws and regulations, the formulation of this specification.
Second Article The procurement payment referred to in this specification mainly refers to the behavior of the enterprise purchasing goods and paying the price. The control of the enterprise outsourcing labor and pay the price, can refer to the provisions of this specification.
Part II Purchase Review and Approval
Article 3 Contracts for purchasing items within the scope of the purchasing plan with an amount of less than x million yuan shall be reviewed and approved by the Finance Department and submitted to the Purchasing Department for the signing of the purchase contract.
Contracts for procurement items within the scope of the procurement plan in the amount of x million yuan to x million yuan shall be submitted to the Finance Department for review and approval by the Chief Financial Officer and then forwarded to the Procurement Department for the signing of the purchase contract.
The contract of the procurement project within the scope of the procurement plan amounting to more than ×× million yuan shall be submitted to the Purchasing Department for signing the contract after review by the Finance Director and approval by the General Manager.
Part III Payment and Settlement Control
Article 4 Payment Audit
The Finance Department shall handle the procurement payment business in accordance with the Provisional Regulations on Cash Management, Measures for Payment and Settlement, and the relevant management regulations of monetary funds in the provisions of the internal control of the enterprise and carry out the accounting and reporting in accordance with the provisions of the national unified accounting system.
Article 5 Accounts payable within × million yuan shall be approved by the chief financial officer; accounts payable within ×? -? × × million yuan, the general manager for approval.
For prepayments and deposits within × million yuan, the approval of the head of the Finance Department is sufficient; for accounts payable within ×? -? × × million yuan, reported to the chief financial officer for approval, in × × million yuan or more, by the president for approval.
After reviewing and approving the accounts receivable accountant in the Finance Department to issue payment vouchers, hand over to the cashier for payment of goods, and notify the buyer to contact the supplier.
Article 6 The finance department shall strictly audit the authenticity, completeness, legality and compliance of the payment terms agreed in the procurement contract as well as the procurement invoices, settlement vouchers, inspection reports, measurement reports and acceptance certificates and other relevant documents when handling the payment business.
⒈ authenticity audit
Accounts payable accountant should determine whether the original documents are false, whether there is forgery or alteration and so on. Audit of the real original documents reflected in the economic business has occurred, whether it reflects the nature of the economic business matters, and so on.
Peak completeness audit.
According to the basic content of the original documents reflect the requirements of the audit of the original documents, whether the content is complete, whether the formalities are complete, should be filled out whether the project is complete, fill in the way, fill in the form of whether the correct, whether the relevant signatures, and so on.
3 legitimacy audit.
Audit the economic transactions reflected in the original documents are in line with relevant state laws, regulations, policies and the provisions of the national unified accounting system.
Sunglasses compliance audit
Audit whether the original vouchers comply with the relevant provisions, such as whether in line with the budget, whether in line with the relevant contracts, whether in line with the relevant approval authority and procedures, as well as whether in line with the relevant rules and regulations of the unit, there is no violation of the rules and regulations, false phenomena, and so on.
Be careful in addition to the above ⒈ sung sung sung sung, but also should be the correctness of the original documents for review, that is, review the summary of the original documents and whether the figures are filled out clearly and correctly, the number of units, unit price, the amount of the calculation of the error, whether the amount of capitals and lower case is consistent with the audit of material purchases in accordance with the approved material procurement plan, contract or agreement; review of incoming material receipt vouchers to check whether Procurement, delivery of materials, acceptance, receipt of materials signed by the person, whether the content of the filling is complete, and with the procurement plan, contract or agreement and the original vouchers to check; audit whether the payment is in line with the approval authority
Accounting staff do not comply with the provisions of the procurement of materials business, shall not be dealt with the purchase of settlements, and report to the Director of Finance and Accounting. Director of Finance and Accounting for serious violations of the provisions of the procurement of materials program
should be promptly reported to the general manager
Article VII Payment Control
In the case of payment, it should be the manager of the Purchasing Department, acceptance of storage, financial department and other department heads of the appropriate confirmation or approval.
Peak all purchase operations should be prepared purchase orders, purchase orders should be signed and approved by the relevant departments (such as purchasing department, production department, sales department, general manager, etc.). A copy of the order should be submitted to the financial department in a timely manner.
3. After receiving and inspecting the goods, the inspector should prepare an inspection report, which must be numbered in order, and a copy of the inspection report should be sent to the Purchasing Department and the Finance Department in a timely manner.
⒋ After receiving the supplier's invoice, the purchasing clerk will compare the supplier's invoice with the purchase order and acceptance report to confirm whether the type of goods, quantity, price, discount terms, payment amount and mode of payment are in line with each other, and then send it to the Finance Department after checking.
Be careful that the Finance Department will receive purchase invoices, acceptance certificates, settlement vouchers and purchase orders, purchase contracts, etc. to review and check their authenticity, legality, compliance and correctness.
Selective purchasing payments to implement the payment voucher system. The relevant cash payment shall be made by the purchasing department to fill in the payable voucher, and reviewed by the finance manager, and approved by the finance director and general manager according to the authority.
Borrowing of recognized liabilities should be paid in a timely manner in order to obtain the required cash discounts, to enhance goodwill with suppliers and to maintain corporate credit.
The Finance Department should close the accounts on a monthly basis according to the general ledger and sub-ledger of accounts payable and reconcile them with each other and prepare reconciliations if there are discrepancies.
μ The Finance Department obtains monthly statements from vendors and reconciles them to the accounts payable ledger or outstanding voucher schedule and identifies the reasons for differences.
Part IV Accounting
Article 8 The Finance Department prepares the vouchers timely and accurately in accordance with the "Accounting Regulations" when the purchase documents are complete.
Supporting vouchers such as requisitions, purchase orders, receiving and inspection orders, warehousing orders for purchased materials, special invoices, and various other documents required for financial purposes shall be attached to the bookkeeping vouchers, and if the vouchers have a lot of information, they may be additionally bound into a booklet with an index number and then filed.
Months should be accurately and timely recorded in the "inventory" and "money funds", "accounts payable" ledger according to the vouchers.
Article IX Reconciliation
The finance department shall reconcile the payment settlement with the suppliers at the end of each month.
Get the supplier statement, review its balance and the enterprise "accounts payable" balance is consistent, after taking into account the buyer and seller in the receipt and delivery of goods there may be a time difference and other factors, the enterprise and the supplier's balance at the end of the month should be consistent.
Part V. Use of Cash in Accounts Payable Control
Article 10: Scope of Cash Use.
1. The price of agricultural and sideline products and other materials acquired from individuals.
2. Prices for piecemeal purchase expenditures below the starting point of settlement.
Article 11 Methods of Cash Use.
1. If cash is required to be paid for sporadic purchases in the procurement payment, the purchaser submits an application to the Finance Department.
2. The Finance Department pays from the limit of cash on hand or after withdrawing from the depositary bank according to the regulations on the use of cash in the enterprise.
3. Finance staff shall not sit on cash, the need to sit on cash to be reported to the depositary bank for approval.
4. Due to the uncertainty of the procurement location, transportation inconvenience and other special circumstances, the transfer settlement is inconvenient, you must use cash payments, should be made to the depositary bank to submit a written application for the signature and seal by the head of the enterprise's financial department, the depositary bank for approval, to be paid in cash.
Part VI Management of Prepaid Accounts
Article XII in principle does not allow the use of prepaid accounts for the procurement of materials, but for some of the urgent commodities and the company's urgent need for materials must be used in the form of prepaid accounts for procurement, need to be approved by the competent leadership with the authority to approve.
The financial staff of the prepayment should be strictly controlled. And in time to be able to do the accounts, accounting, prepayments will be controlled within a safe and reasonable range.
Article 13 The company should establish the authorization approval system for prepayments and deposits, and strengthen the management of prepayments and deposits.
The company shall strengthen the monitoring of large prepayments and conduct regular tracking and verification of them. Comprehensive judgments should be made on the duration of prepayments, the reasonableness of the occupied amount, and the risk of non-recoverability; timely measures should be taken for doubtful prepayments to minimize the risk of prepayment funds and the possibility of forming losses.
The Finance Department shall control the prepayment of the procurement plan within x%, except for the special approval of the general manager.
Article 14 The Company shall strengthen the management of accounts payable and bills payable, and have a person to manage the payable in accordance with the agreed payment date, discount terms and so on.
Part VII Accounts Payable Management System
Article 15 Accounts payable is the amount payable to suppliers for the purchase of raw materials, commodities, materials or acceptance of labor services.
Article 16 The management and recording of accounts payable must be exclusively handled by the accountant of the Finance Department who is independent of the functions of requisitioning, purchasing, acceptance and payment.
Article XVII Payment dates, discount conditions and other items stipulated in the management of accounts payable to ensure the effective implementation of internal control of procurement payments.
Article 18 The recognition and measurement of accounts payable should be true and reliable
The recognition and measurement of accounts payable must be based on a variety of necessary original documents that have been reviewed and approved. These vouchers are mainly invoices issued by suppliers, acceptance certificates from the quality management department, and settlement vouchers transferred from banks.
Accounts payable accountants must review the authenticity, legality, completeness, compliance and correctness of these original documents.
Article 19 Accounts payable must be registered to the accounts payable books in a timely manner
Accounts payable accountant shall register the accounts payable ledger in a timely manner according to the original documents which are examined and approved correctly.
Accounts payable ledger should be separately accounted for according to the supplier, on the basis of which it can be further accounted for according to the purchase contract.
Article 20: Timely offsetting of prepaid accounts
After receiving the invoices issued by the suppliers, the Finance Department should offset the prepaid accounts in a timely manner.
Article 21 Recognition, Measurement and Recording of Discounts
The Finance Department recognizes, measures and records the available discounts in accordance with the prescribed conditions in order to determine the actual payment.
Article 22 Authorized Payment of Accounts Payable
Accounts payable received by the Finance Department that have become due shall be paid in a timely manner, and the settlement and payment shall be processed only after the Finance Department Manager,
the Chief Financial Officer has reviewed it, and the General Manager has approved it in accordance with his authority.
Article 23 Carry-over of Accounts Payable
The Finance Department shall carry out monthly carry-over of accounts payable in accordance with the general ledger and the detailed ledger and check each other, and prepare a reconciliation table for reconciliation in case of discrepancy.
Article 24 Checking of Accounts Payable
The Finance Department shall obtain monthly statements from the suppliers, check with the accounts payable ledger or unpaid voucher schedule, and find out the reasons for the differences if any.
If the results of the tracing indicate an error in the accounting records, the creditor should be contacted in a timely manner so that the discrepancy can be adjusted.
Article 25 The relevant person in charge of the Finance Department shall obtain statements from suppliers on a regular basis and carry out reconciliation and reconciliation work.
Article 26 The issuance of bills payable related to accounts payable must be reviewed by the Finance Department and approved by the Finance Director and General Manager in accordance with their authority.
Article 27 The Ministry of Finance shall set up the account book of bills payable and do the accounting work of bills payable, and the registrant of the bills shall not be in charge of the issuance of bills at the same time.
Article 28 The Accounts Payable Accounting of the Finance Department manages the blank, canceled and paid and returned commercial bills of exchange.
Article 29 The Finance Department should periodically reconcile the notes payable and review the interest accounting of the notes.
Article 30 Bills payable should be regularly reconciled with order forms, acceptance slips and invoices.
Article 31 The bills payable shall be kept in a timely manner according to the order of numbers.
Part VIII Management of Purchasing Budget
Article 32 In order to avoid blind purchasing, to coordinate the use of funds in general, to improve the efficiency of the use of funds, and to ensure the reasonable use of the company's funds, it is necessary to prepare a purchasing budget
Article 33 Meaning of Purchasing Budget Management
Purchasing budget is a method for the purchasing department to cooperate with the enterprise's annual sales forecasts or Production quantity, the quantity and cost of raw materials, materials, parts, labor, etc. demanded by the procurement department to prepare a specific, systematic reflection of the monetary form of the quantity plan, in order to facilitate the realization of the overall objectives of the enterprise and the rational allocation of its resources.
Budget management refers to the enterprise through the preparation of the budget, implementation of the budget, budget variance analysis and budget assessment to manage the economic activities of the enterprise, reflecting the achievements of the enterprise management, to ensure the implementation of management policies and the realization of the objectives of the enterprise to promote the continuous improvement of efficiency and effectiveness.
Purchasing budget management is a branch of enterprise budget management, should be coordinated with other systems of the budget system.
Article 34 Preparation of Purchasing Budget
Preparation of purchasing budget refers to determining the purchasing budget items according to the business objectives of the enterprise, establishing the budget standards, adopting certain preparation methods and procedures, and expressing the specific purchasing objectives that should be achieved by the enterprise in the future within a certain period of time in the form of quantities and currencies.
Based on the enterprise's annual sales plan, the relevant user departments (production departments, management departments, etc.) fill out the department's purchasing budget request form and submit it to the Purchasing Department, which summarizes and collates the purchasing budgets of each department to compile the total purchasing budget, and then submits it to the Finance Department to compile the total budget and submit it to the general manager for approval.
Article 35 Implementation of the procurement budget
1. The approved procurement budget targets are issued to the relevant responsible departments and personnel in a timely manner.
2. Monitor and control the budget execution process.
Article 36 Analysis and Adjustment of Procurement Budget Differences
1. In the process of budget implementation, the Procurement Department shall prepare a budget analysis report based on the actual data accounted for by the business statistics and financial departments, i.e., the actual implementation results of the budget compared with the budgeted figures.
2. If there is a discrepancy, the reasons for the discrepancy and the attribution of responsibility should be analyzed, and specific measures to control the discrepancy or adjust the budget should be formulated.
Article 37 Control of Purchasing Budget Funds
1. In the control of purchasing budget funds, it is necessary to implement a limit approval system for the purchasing budget funds, and strictly control the expenditure of funds without budget.
Peake for the budgeted procurement projects, the requisitioning department should strictly follow the budget implementation progress for requisitioning procedures.
3 For over-budget and extra-budgetary procurement projects, the Finance Department of the demand for departmental applications for review, and ultimately by the Chief Financial Officer and the General Manager for approval before being given to the process.
Part IX Purchasing in the return management
Article 38 The enterprise shall establish a return management system, return conditions, return procedures, goods out of storage, return of goods to make clear provisions for the recovery of the return of goods in a timely manner to recover the return of goods.
Article 39 Recovery of Returned Goods.
1. The purchaser prepares the debit voucher after the goods are returned, which includes the quantity, price, date, supplier name and loan amount of the returned goods.
2. Purchasing manager to approve the debit voucher, the Finance Department to the relevant personnel audit, by the Chief Financial Officer or General Manager in accordance with the authority to approve.
3. The Finance Department should be adjusted according to the debit voucher accounts payable or for the recovery of returned goods.
Article 40 Discounts in Purchasing.
1. Discounts offered by the purchaser to the supplier due to dissatisfaction with the quality of the purchased goods need to be negotiated with the supplier to finalize.
2. The amount of discount must be reviewed by the Finance Department, and the Finance Director will review it and submit it to the General Manager for approval.
3. Discount amount approved, the Purchasing Department should prepare debit vouchers.