应用指引第7号——采购业务（Application guideline No. seventh - purchasing business）.docVIP

应用指引第7号——采购业务（Application guideline No. seventh - purchasing business） Guidelines for the application of enterprise internal control No. seventh - purchasing business Chapter I General Provisions Article 1 These guidelines are formulated in accordance with the relevant laws and regulations and the basic regulations on enterprise internal control, in order to promote rational procurement of enterprises, meet the needs of production and operation, standardize purchasing practices and prevent procurement risks. Procurement as mentioned in these Guidelines refers to the purchase of materials (or acceptance of labor services) and payment of related activities, such as second. Third enterprise procurement shall at least pay attention to the following risks: (a) the purchase arrangement is not reasonable, predict the market trend is not accurate, resulting in inventory shortages or backlogs, may lead to the production of stagnation or waste of resources. (two) improper selection of suppliers, unreasonable mode of purchase, unscientific bidding or pricing mechanism, and lack of authorization for examination and approval may lead to higher purchasing qualification, fraud or fraud. (three) the acceptance of the purchase is not standard and the payment is not strictly examined, which may lead to the loss of purchasing materials, funds or credit. Fourth enterprises should be combined with the actual situation, comprehensive summary of the procurement process, improve relevant management system procurement operations, to co-ordinate arrangements for the procurement plan, clear purchase requisition, approval, purchase, acceptance, payment, procurement, assessment and other aspects of responsibility and authority for examination and approval, the procurement business in accordance with the approval authority and procedures, the establishment of price supervision mechanism. The weak links of regular inspection and evaluation in the procurement process, take effective control measur