The first part of the general rules

Article 1 In order to guide enterprises to strengthen internal control of procurement and payment business, standardize procurement and payment behavior, and prevent errors and fraud in the process of procurement and payment, this Code is formulated in accordance with relevant national laws and regulations and combined with the actual situation of the company.

Article 2 The term "purchase money" as mentioned in these Standards mainly refers to the behavior of an enterprise to purchase goods and pay the price. The control of outsourcing labor services and payment of price by enterprises can be implemented with reference to the provisions of this specification.

Part II Purchase Approval

Article 3 The contracts for procurement projects with the amount below × 10000 yuan within the scope of the procurement plan shall be reviewed by the Finance Department and submitted to the Purchasing Department for signing the procurement contract.

Purchase Project Contract with the amount of ××

Procurement projects with an amount of more than RMB ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

Part III Payment and Settlement Control

Article 4 Payment Review

The financial department shall handle the purchase payment business in accordance with the Provisional Regulations on Cash Management, the Measures for Payment and Settlement and the Provisions on Internal Control of Enterprises, and conduct accounting and reporting in accordance with the provisions of the unified national accounting system.

Article 5 Accounts payable within 10,000 yuan shall be examined and approved by the Chief Financial Officer; Accounts payable in XXX? —? Xx million yuan, approved by the general manager.

If the advance payment and deposit are less than RMB ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

After the audit is correct, it shall be submitted to the accounting receivable of the finance department to issue a payment voucher, and the cashier shall handle the payment for the goods, and notify the buyer to contact the supplier.

Article 6 When handling the payment business, the accounting department shall strictly examine the authenticity, completeness, legality and compliance of the payment terms stipulated in the purchase contract and related documents such as purchase invoices, settlement vouchers, inspection reports, measurement reports and acceptance certificates.

1. Authenticity audit

Accounts payable accounting should determine whether the original documents are false, forged or altered. Check whether the economic business reflected in the original voucher has occurred and whether it reflects the nature of economic business matters.

4. Integrity audit.

According to the requirements of the basic contents reflected in the original documents, check whether the contents and procedures of the original documents are complete, whether the items to be filled in are complete, whether the filling method and form are correct, and whether the relevant signatures are complete.

3. The legitimacy of the audit.

Check whether the economic and business matters reflected in the original documents conform to the relevant laws, regulations and policies of the state and the provisions of the unified accounting system of the state.

4. Compliance audit

Check whether the original vouchers comply with relevant regulations, such as whether they conform to the budget, the relevant contracts, the relevant examination and approval authority and procedures, the relevant rules and regulations of the unit, and whether there are violations of discipline and fraud.

5. In addition to the above items 1-3 and 1-4, the correctness of the original voucher should also be reviewed, that is, whether the abstract and figures of the original voucher are clearly and correctly filled in, whether there are errors in the calculation of quantity, unit price and amount, and whether the amounts of words and figures are consistent; Review whether the material procurement is carried out in accordance with the approved material procurement plan, contract or agreement; Review the receipt voucher of the warehousing materials, check whether there is the signature of the buyer, the consignor, the inspector and the consignee, check whether the contents are complete, and check with the procurement plan, contract or agreement and the original voucher; Check whether the payment meets the approval authority.

Accounting personnel shall not handle the settlement of non-conforming material purchases and report to the chief accountant. The chief accountant seriously violates the provisions of the procurement plan.

Report to the general manager in time.

Article 7 Payment control

Payment shall be confirmed or approved by the manager of purchasing department, the heads of inspection and storage department, finance department and other departments.

4. All purchasing businesses should prepare purchase orders, which should be approved by relevant departments (such as purchasing department, production department, sales department and general manager). A copy of the order should be submitted to the finance department in time.

3. After receiving the goods, the inspector shall prepare the acceptance report, which must be numbered in sequence, and the copy of the acceptance report shall be sent to the purchasing department and the finance department in time.

4. After receiving the supplier's invoice, the buyer compares the supplier's invoice with the purchase order and acceptance report to confirm whether the type, quantity, price, discount terms, payment amount and method of the goods are consistent, and submits it to the finance department after verification.

5. The finance department will receive purchase invoices, acceptance certificates, settlement vouchers, purchase orders, purchase contracts, etc. , and check its authenticity, legality, compliance and correctness.

6. Purchase payment shall be made through the payment voucher system. Cash payment must be filled in by the purchasing department, reviewed by the financial manager, and approved by the chief financial officer and general manager according to their authority.

Once the liabilities are confirmed, they should be paid in time, so as to get cash discounts according to regulations, strengthen good relations with suppliers and maintain corporate credit.

⒏ The financial department shall settle accounts according to the accounts payable general ledger and subsidiary ledger on a monthly basis, and check with each other. When there are differences, a reconciliation table should be prepared for adjustment.

(9) The Finance Department obtains the statement from the supplier every month, and checks it with the accounts payable subsidiary ledger or unpaid voucher list to find out the reasons for the differences.

Part IV Accounting Treatment

Article 8 The Finance Department shall, under the condition of complete procurement documents, timely and accurately prepare accounting vouchers in accordance with the accounting system.

Attach supporting vouchers such as purchase requisition, purchase order, acceptance certificate, receipt of purchased materials, special invoices and other documents required by finance to the back of accounting vouchers. If there are many vouchers, they can also be bound into volumes, marked with index numbers and filed.

Every month, we should accurately and timely register the classified ledgers such as "inventory", "monetary funds" and "accounts payable" according to accounting vouchers.

Article 9 Reconciliation

The financial department should check the payment settlement with the supplier at the end of each month.

Obtain the supplier's statement and check whether its balance is consistent with the "accounts payable" balance of the enterprise. After considering the factors such as the possible time difference between the buyer and the seller, the month-end balance of the enterprise and the supplier should be the same.

Part V Cash Use in Payment Control

Article 10 Scope of cash use.

1. The price of purchasing agricultural and sideline products and other materials from individuals.

2. The price of sporadic procurement expenditure below the settlement starting point.

Article 11 Ways of using cash.

1. If sporadic purchases need to be paid in cash, the buyer should apply to the Finance Department.

2. The finance department shall pay from the cash limit on hand or withdraw from the bank where the account is opened according to the regulations on the use of cash by enterprises.

3. Financial personnel shall not take cash, and if they need to take cash, they shall be reported to the bank for approval.

4. Due to special circumstances such as uncertain procurement location and inconvenient transportation, it is inconvenient to handle transfer settlement and need cash payment, and a written application shall be submitted to the account opening bank, which shall be signed and sealed by the person in charge of the financial department of the enterprise, and the account opening bank shall pay cash after approval.

Part VI Prepayment Management

Twelfth in principle, it is not allowed to purchase materials in advance. However, if some goods in short supply and materials urgently needed by the company must be purchased in advance, it needs the approval of the competent leader with approval authority.

Financial personnel should strictly control the advance payment. And can make accounts in time to control the advance payment within a safe and reasonable range.

Article 13 The company shall establish an authorized examination and approval system for prepayments and deposits, and strengthen the management of prepayments and deposits.

Enterprises should strengthen the monitoring of large prepayments and track them regularly. Make a comprehensive judgment on the term of advance payment, the rationality of occupying funds and the irrecoverable risk; Take timely measures for suspicious prepayments to minimize the risks and losses of prepayments.

Unless specially approved by the general manager, the advance payment of the finance department to the procurement plan shall be controlled within ×%.

Article 14 The company shall strengthen the management of accounts payable and notes payable, and appoint a special person to manage accounts payable according to the agreed payment date and discount conditions.

Part VII Accounts Payable Management System

Article 15 Accounts payable refer to the money that an enterprise should pay to its suppliers for purchasing raw materials, commodities and materials or accepting labor services.

Article 16 The management and recording of accounts payable must be the responsibility of the accounting department of the Ministry of Finance, which is independent of the functions of application, procurement, acceptance and payment.

Article 17 Accounts payable shall be managed by terms such as payment date and discount terms, so as to ensure the effective implementation of internal control over procurement and payment.

Article 18 The confirmation and measurement of accounts payable shall be true and reliable.

The confirmation and measurement of accounts payable must be based on all necessary original documents that have been verified without error. These vouchers are mainly invoices issued by suppliers, acceptance certificates of quality management departments, settlement vouchers of bank transfer, etc.

Accounts payable accounting must verify the authenticity, legality, integrity, compliance and correctness of these original documents.

Article 19 Accounts payable must be registered in the accounts payable books in time.

Accounts payable accounting should register the accounts payable subsidiary ledger in time according to the verified original vouchers.

The subsidiary ledger of accounts payable should be accounted for separately by suppliers, and further accounting can be made according to the purchase contract.

Twentieth timely offset the advance payment.

After receiving the invoice issued by the supplier, the Finance Department shall offset the advance payment in time.

Article 21 Confirm, measure and record discounts.

The Finance Department will confirm, measure and record the discounts that can be enjoyed according to the specified conditions to determine the actual payment.

Article 22 Authorized payment of accounts payable

The finance department shall timely pay the due accounts payable, and the manager of the finance department,

The financial director shall review and the general manager shall examine and approve according to the authority before handling the settlement and payment.

Article 23 Carry-over of accounts payable

The finance department shall make monthly settlement according to the accounts payable general ledger and subsidiary ledger, and check with each other. When there are differences, a reconciliation table should be prepared for adjustment.

Article 24 Inspection of Accounts Payable

The finance department obtains the statement from the supplier every month, and checks it with the detailed account of accounts payable or the list of unpaid vouchers. If there are differences, the reasons for the differences should be found out.

If the tracing results show that there are errors in the accounting records, they should contact the creditors in time to adjust the difference.

Article 25 The relevant person in charge of the Finance Department shall regularly obtain the supplier's statement, and check and adjust it.

Article 26 The issuance of notes payable related to accounts payable must be reviewed by the Finance Department and approved by the Chief Financial Officer and General Manager according to their authority.

Article 27 The financial department shall set up account books of bills payable and do a good job in accounting bills payable. Bill registration personnel shall not be responsible for the issuance of bills.

Article 28 The accounting management of accounts payable by the financial department is blank, void, paid and returned commercial bills.

Article 29 The Finance Department shall regularly check the notes payable and recheck the interest accounting of the notes.

Article 30 Bills payable shall be checked regularly with purchase orders, acceptance certificates and invoices.

Thirty-first bills payable shall be kept in a timely manner according to the serial number.

Part VIII Procurement Budget Management

Article 32 In order to avoid blind procurement, co-ordinate the use of funds, improve the efficiency of the use of funds and ensure the rational use of the company's funds, it is necessary to prepare a procurement budget.

Article 33 The meaning of procurement budget management

Procurement budget is a specific and systematic quantitative plan prepared by the procurement department in the form of currency to meet the annual sales forecast or production quantity of an enterprise, which is conducive to the realization of the overall goal of the enterprise and the rational allocation of resources.

Budget management refers to managing the economic activities of enterprises through budget preparation, budget execution, budget variance analysis and budget assessment, reflecting the achievements of enterprise management, ensuring the implementation of management policies and the realization of goals, and promoting the continuous improvement of efficiency and effectiveness of enterprises.

Procurement budget management is a branch of enterprise budget management, which should be coordinated with other systems of budget system.

Article 34 Prepare the procurement budget

The preparation of procurement budget refers to determining the procurement budget items, establishing budget standards and adopting certain preparation methods and procedures according to the business objectives of the enterprise, and expressing the specific procurement objectives that the enterprise should achieve in a certain period of time in the form of quantity and currency.

According to the annual sales plan of the enterprise, the relevant departments (production department, management department, etc.). ) Fill in the application form of purchasing budget of your own department and submit it to the purchasing department, which will summarize and sort out the purchasing budgets of all departments, prepare the total purchasing budget, submit it to the finance department for preparing the total budget, and submit it to the general manager for approval.

Article 35 Implementation of procurement budget

1. Timely deliver the approved procurement budget indicators to relevant responsible departments and personnel.

2. Monitor the budget implementation process.

Article 36 Analysis and adjustment of procurement budget variance

1. In the process of budget implementation, the purchasing department should compare the actual implementation result of the budget with the budget amount according to the actual data of business statistics and financial department accounting, and prepare an analysis report of the budget and final accounts.

2. If there are differences, it is necessary to analyze the reasons for the differences and the attribution of responsibilities, and formulate specific measures to control the differences or adjust the budget.

Thirty-seventh procurement budget funds control

1. In the control of purchasing budget funds, we should implement the approval system of purchasing budget funds limit and strictly control the expenditure without budget funds.

4. For the procurement projects within the budget, the requisitioning department shall go through the requisition procedures in strict accordance with the budget implementation progress.

[14] For over-budget and out-of-budget procurement projects, the Finance Department shall review the application submitted by the demand department, and it can only be handled after it is approved by the Chief Financial Officer and the General Manager.

Part IX Return Management in Purchasing

Article 38 An enterprise shall establish a return management system, and make clear provisions on return conditions, return procedures, goods leaving the warehouse, return payment recovery, etc. And recover the return payment in time.

Article 39 Recovery of returned money.

1. The buyer shall prepare a debit voucher after the goods are returned, including the returned quantity, price, date, supplier name and loan amount.

2. After the approval of the purchasing manager, it shall be submitted to the relevant personnel of the finance department for examination and approval, and the chief financial officer or general manager shall examine and approve according to the authority.

3. The Finance Department adjusts the accounts payable or goes through the recovery procedures of the returned funds according to the debit voucher.

Article 40 Purchase discount.

1. The discount offered by the buyer to the supplier due to dissatisfaction with the quality of the purchase needs to be determined through consultation with the supplier.

2. The discount amount must be audited by the Finance Department, and then submitted by the Chief Financial Officer to the General Manager for approval.

3. After the discount amount is approved, the purchasing department shall prepare a debit voucher.