Corporate Purchasing and payment of internal accounting control system design
Abstract: This article discusses the procurement and payment of the basic system of internal accounting controls, and in accordance with its processes, business processes, detailing the implementation of the relevant control points control measures.
Key words: procurement and payment; accounting control
Procurement and payment business is an enterprise payment of money, to obtain goods or services of the process is production and operations management is a major component is the enterprise survival and development. Therefore, enterprises should develop procurement and payment business of internal accounting control system, a sound business records control systems, to strengthen its control over key points of business decisionprocesses, implementation of the procurement decision-making areas of mutual restraint and supervision.
A, purchasing and payment definition of internal accounting control
Procurement and payment of internal accounting control refers to regulate corporate purchasing and payment behavior, the procurement and payment process to prevent errors and fraud to ensure that the procurement sale to meet the production and sale under the premise to minimize procurement costs and take a series of control measures.
Second, procurement and payment transactions of the basic system of internal accounting controls
In order to give full play to the procurement and payment business procurement the role of internal accounting controls for the content of the procurement and payment services should be designed following the procurement and payment transactions of the basic system of internal accounting controls.
(A) is incompatible with official positions for division of labor system
1, please purchase and approval. Enterprises purchasing items needed by the user departments according to their application and approved by the procurement responsible persons in charge of procurement for approval; 2, inquiry and identify suppliers. Corporate purchasing department and relevant departments should participate in inquiry procedures and identify suppliers; 3, procurement of contracts and auditing. Corporate purchasing should department should be prepared under the purchase order or contract and authorized department or officer review, approval or appropriate audit; 4, procurement and acceptance. Purchasing staff can not work at the same time inspection
as acceptance of goods; 5, procurement, inspection and related accounting records. Corporate procurement, inspection and accounting record keeping functions should be separated in order to ensure the authenticity of the number of procurement and procurement price, quality, compliance, records procurement records and accounting accuracy; 6, the implementation of payment processing and payment. Corporate payment processing and payment of the executors of people should be separation of duties.
(B) authorize the examination and approval system
Enterprises Enterprises should make it clear people are purchasing and payment processing business, authorized to approve methods, powers, procedures, responsibilities and related control measures to require managers to reference conduct procurement and payment business terms of reference and work requirements. According to the procurement and payment services, control of the approval points include: 1, the enterprise's production planning department general orders according to customers or to sales forecasting requirements and inventory requirements analysis to determine the production licenses; 2, business capital expenditures and lease contracts are usually will be special authorization which only allowed a particular officer
requisitions; 3, enterprises are an important and highly technical procurement procurement business, shall organize experts to conduct feasibility studies, implementation of collective decision-making and approval, to decisiondecisionprevent serious losses caused by errors in the decision-making; 4, approval procurement contracts The signing is subject to the approval of authorized personnel; 5, purchasing the payment of money shall be subject to the approval of authorized personnel.
(C) control of business records
Procurement and payment transactions for the realization of internal control accounting control objectives, the enterprise should establish requisitions, contracts, acceptance of orders, warehousing and other settlement documents as the carrier single of the business records control system. In this system should be numbered consecutively in the certificate, certificate, record, signature stamp, so that account card, account payments, account form, accounts are, and check ID signed certificate with the records according to the procedures required to deal with, so that can Business effectively prevent the economy from Business omission and duplication, and check whether there is fraud.
3, procurement and payment business processes, internal accounting controls
In general, the procurement and payment business processes, including requisitioning, procurement operations, warehousing
inspection, payment procurement settlement, according to China's "internal accounting control standards Procurement and Payment (Trial)", enterprises should be strengthened at least the following control point of control.
(A) (A) Please purchase
Proposed goods and services need to be part of the beginning of the procurement, companies can be different depending on the need to develop a system of requisitions. Production and operation are more demand for raw materials, spare parts and other items, use the departments to budget for spare the upcoming issue of production orders, etc. fill requisitions by the purchasing department, finance department, business department staff to by participate in the requisition The audit, authorized by the corporate head singleof purchasing for approval. Please purchase a single-type triple, indicating the requisitioning office, requisitions for the goods name,
specifications, quantity, requested arrival date and purpose and so on. Important please purchase goods or services shall be subject to the decisiondecision-making demonstration and a special approval procedures; Pro Star items needed, usually by the user according to actual needs directly without going through the purchasing department signed or ratified. However, However, users are generally in requisitions to explain the purpose and use of requisition by the use of department heads for approval, and Finance department consent, to pay the purchasing department to conduct procurement; urgent needs to develop a special request to buy a special approval process; special reason needed Cancel requisition application, originally requested the purchase department should inform the purchasing department to stop purchasing, the purchasing department should be in the requisitions original requisitions stamped "withdrawn" stamp, and returned to the requisitioning department.
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In order to ensure a transparent pricing mechanism, enterprises reasonable should develop a reasonable inquiry process and focus on relevant information about the supplier. Control measures are: 1, on a regular basis to understand the basic information providers, such as product of price, quality, delivery conditions, reputation, service and supplier of equipment status, technical capability and financial condition, etc., in order to provide reliable information on corporate purchasing decisions; 2, pairs of potential suppliers should be on its quality, technical, financial status of the feasibility of the survey; 3, and important for the bulk procurement of goods, should be established by the procurement, technology and other departments involved in quality than parity system, considering the price, quality, delivery
conditions, credibility and after-sales after-sales service, etc.; 4, can be used for certain procurement tender, procurement of side items to meet the quality, delivery time required in the circumstances, in an open manner, the bidding would not regard the piecemeal price as the only factors; 5, for the piecemeal procurement of goods, due aboveto low purchase price is not high, using the above-mentioned procurement costs will be too high, generally authorized to provide direct procurement, but also should be formed by independent random unannounced personnel visits to the personnel system; 6, on the The above factors determine the target price, and in consultation with the relevant suppliers in order to achieve the best price.
Inquiry procedure is completed, procurement departments are required make to make the following decisions: 1, according to the assets is stored, identify the procurement of goods and quantity of the batch; 2, according to inquiry control system, choose the most beneficial to production and
to lowest cost suppliers; 3, will be invited to purchase a single retirement requisitioning departments together to show their reply; a joint preparations for the financial sector retirement funds; a joint purchasing department as the basis for the signing of purchase and sales contracts.
Contract (D) Contract
Purchasing departments should promptly signed a contract with the supplier, the contract must be in accordance with the provisions of the procurement authority by the authorized persons at all levels of approval to. Contract type a triple, a cross-vendor delivery request, a hand from crossthe custody of the purchasing department is responsible for the implementation of the contract, a contract by the Finance department to oversee the implementation. Small number of certain purchases, are not frequently frequently purchased items, you can not sign a contract and direct purchase, in order to simplify procedures, speed up the purchase rate. Some enterprises in order to replace purchase orders for contracts, order usually the elements must be designed to complete, usually a type triple, and numbered consecutively.
Acceptance officer under orders, contracts and other documents on the procurement of goods varieties, specifications, quality and other relevant personnel content inspection. Inspection personnel to points, had said or measuring the number of items and other means to verify the correctness. The extent possible, the quality of goods within the inspection. Experience, items collected by the acceptance of entry, according to members of a single acceptance. acceptance. Acceptance of a single check and accept the custody officer under the quantity
and quality of physical and fill storage lists, and specify the supplier name, receipt date, item name, quantity, quality, and joint so on. Warehousing unitary triple, a joint retention of registered warehouse ledger; a joint by the Finance department, handle settlement; a joint return the purchasing department with the purchase and sale contracts, requisitions after the induction for the record check.
Financial sector invoices, shipping orders, acceptance of orders, storage, and other relevant documents a single examination, and contract reconciliation, approval by the companies authorized to handle settlement provider. Payment after the expiration of timely payments in order to maintain good business credit. Procurement need to pay in advance or deposit shall be paid only after proper authorization, and must be received from suppliers related to the Notes. For enterprises to adopt items, credit purchase items, thus the formation of the debt settlement business must also be strengthened controls. Specific requirements are: 1, recorded
accounts payable invoices and other documents must be authorized by the specialized Company are recorded only after approval; 2, by specialized personnel on a regular basis with suppliers check their accounts, if the reconciliation was found, it should promptly identify the cause clarify responsibilities, according to the relevant regulations to ensure that the accounts of both line; presides in line; 3, according to both a pre-agreed conditions and timely liquidation of debt, payment arrears, the basis of the relevant certificate, the registration books of account.
In practice, enterprises should be based on the procurement and business, payment business, the specific characteristics, and constantly improve and revise its system of internal accounting controls to ensure that business activities in an orderly and efficient operation.
1, the Ministry of Finance. Internal accounting control standards the basic norm (trial). Accounting (2001) 41.
2, the Ministry of Finance. Internal accounting control standards Procurement and Payment (trial). Accounting (2002), No. 21.
3, internal accounting control system Practice [M]. Democracy and the building of Press, 2004.
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