Article 1 In order to strengthen the internal control over the purchase and payment of foreign exchange by units, standardize the purchase and payment of foreign exchange, and prevent errors and frauds in the process of purchase and payment of foreign exchange, this Code is formulated in accordance with the Accounting Law of People's Republic of China (PRC) and the Code of Internal Accounting Control-Basic Code (for Trial Implementation) and other laws and regulations.
Article 2 These Standards shall apply to state organs, social organizations, companies, enterprises, institutions and other economic organizations (hereinafter referred to as units). Procurement and payment business that has been included in the scope of government procurement. Relevant regulations on government procurement should also be implemented.
Article 3 The relevant departments of the State Council may, in accordance with the relevant laws and regulations of the State and these Standards, formulate internal control provisions on procurement and payment of their own departments or systems.
Each unit shall, in accordance with relevant national laws and regulations and this Code, establish an internal control system for procurement and payment suitable for its own business characteristics and management requirements, and organize its implementation.
Article 4 The person in charge of the unit shall be responsible for the establishment, perfection and effective implementation of the internal control of the purchase payment of the unit and the authenticity and legality of the purchase payment business.
Chapter II Post Division and Authorization Examination and Approval
Article 5 Units shall establish a post responsibility system for purchasing and payment business, clarify the responsibilities and authorities of relevant departments and posts, and ensure that incompatible posts in purchasing and payment business are separated, restricted and supervised.
Incompatible positions in purchasing and payment business at least include:
(1) Requisition and approval;
(2) Inquiry and determination of suppliers;
(three) the conclusion and examination of the procurement contract;
(4) Procurement and acceptance;
(five) procurement, acceptance and related accounting records;
(6) Payment approval and payment execution.
Units shall not handle the whole process of procurement and payment business by the same department or individual.
Article 6 All units shall be equipped with qualified personnel to handle the procurement and payment business. Personnel handling procurement and payment business should have good professional quality and professional ethics.
The unit shall, according to the specific circumstances, carry out job rotation for the personnel who handle the procurement and payment business.
Article 7 A unit shall establish a strict system of authorization and examination and approval of purchase payment business, define the examination and approval methods, authority, procedures, responsibilities and related control measures of the approver of purchase payment business, and define the scope of responsibilities and work requirements of the agent of purchase payment business.
Article 8 The approver shall conduct examination and approval within the scope of authorization in accordance with the provisions of the examination and approval system for procurement payment business, and shall not exceed the examination and approval authority.
An agent shall, within the scope of his duties, handle the procurement and payment business according to the examination and approval opinions of the approver. For the procurement and payment business approved by the approver beyond the scope of authorization, the handling personnel have the right to refuse to handle it and report it to the superior authorized department of the approver in time.
Article 9 All units shall organize experts to demonstrate important and highly technical procurement business, implement collective decision-making and examination and approval, and prevent heavy losses caused by mistakes in decision-making.
Tenth unauthorized institutions or personnel are strictly prohibited to handle the purchase payment business.
Article 11 The unit shall handle the procurement and payment business according to the prescribed procedures such as requisition, approval, purchase, acceptance and payment, set up relevant records and fill in corresponding vouchers in each link of procurement and payment, establish a complete procurement registration system, and strengthen the interaction between documents and vouchers such as requisition procedures, purchase orders (or purchase contracts), acceptance certificates, storage vouchers and purchase invoices.
Inspection work.
Chapter III Application and Approval Control
Article 12 A unit shall establish a procurement application system, determine the centralized management department according to the types of goods or services to be purchased, grant the corresponding procurement authority, and clarify the responsibilities and authorities of relevant departments or personnel and the corresponding procurement application procedures.
Thirteenth units should strengthen the budget management of procurement business. For the procurement projects within the budget, the departments with procurement rights should go through the procurement procedures in strict accordance with the budget implementation progress; For over-budget and out-of-budget procurement projects, the department requesting the right to purchase should review the application submitted by the demanding department before handling the purchase application procedures.
Fourteenth units should establish a strict system of examination and approval of purchase requisition. For over-budget and off-budget procurement projects, the examination and approval authority should be clearly defined, and the approver should examine and approve the purchase requisition according to his responsibilities and authority and the actual needs of the unit.
Chapter IV Procurement and Acceptance Control
Fifteenth units should establish a procurement acceptance management system, and make clear provisions on the determination of procurement methods, supplier selection and acceptance procedures to ensure the transparency of the procurement process.
Article 16 A unit shall determine the procurement method according to the nature and supply of goods or services. General goods or services should be purchased by order or contract, and small and sporadic goods or services can be purchased by direct purchase.
Each unit shall formulate special procurement procedures for special emergency needs.
Seventeenth units should fully understand and master the supplier's reputation, supply capacity and other related information, take the way of purchasing, using and other departments to compare the quality and price, and determine the supplier according to the prescribed authorization and approval procedures. Small and sporadic purchases should also be reviewed by the authorized department in advance for the price and other related contents.
Article 18 An entity shall, in accordance with the prescribed acceptance system and the approved purchase documents such as orders and contracts, have the varieties, specifications, quantity, quality and other related contents of the purchased goods or services inspected by an independent inspection department or designated personnel, and issue an acceptance certificate.
The department or personnel in charge of acceptance shall report to the relevant departments immediately for the abnormal situation found in the acceptance process; Relevant departments should find out the reasons and deal with them in time.
Chapter V Payment Control
Nineteenth units shall handle the purchase and payment of foreign exchange in accordance with the Interim Regulations on Cash Management, the Measures for Payment and Settlement, and the Internal Accounting Control Standard-Monetary Fund (for Trial Implementation).
Article 20 When handling the payment business, the accounting department of a unit shall strictly examine the authenticity, integrity, legality and compliance of relevant documents such as purchase invoices, settlement vouchers and acceptance certificates.
Twenty-first units shall establish an authorized examination and approval system for prepayments and deposits, and strengthen the management of prepayments and deposits.
Twenty-second units should strengthen the management of accounts payable and notes payable, and there should be a special person to manage accounts payable according to the agreed payment date and discount conditions. Accounts payable due shall be approved by relevant authorized personnel before settlement and payment can be made.
Twenty-third units should establish a return management system, and make clear provisions on return conditions, return procedures, delivery of goods and recovery of return payment. And recover the return payment in time.
Twenty-fourth units should regularly check accounts payable, notes payable, prepayments and other current accounts with suppliers. If there is any discrepancy, find out the reason and deal with it in time.
Chapter VI Supervision and Inspection
Twenty-fifth units shall establish a supervision and inspection system for internal control of procurement and payment, clarify the responsibilities and powers of supervision and inspection institutions or personnel, and conduct inspections regularly or irregularly.
The supervision and inspection institutions or personnel of this unit shall pass the compliance test and substantive test to check whether the internal control system of the purchase and payment business is sound and whether the provisions are effectively implemented.
Article 26 The contents of supervision and inspection of internal control over procurement and payment mainly include:
(1) Setting of posts and personnel related to purchasing and payment business. Focus on checking whether there is incompatibility between purchasing and payment services.
(2) Implementation of the authorization and approval system for procurement and payment business. Focus on checking whether the authorization and approval procedures for bulk purchase and payment business are sound and whether there is any ultra vires approval behavior.
(3) Management of accounts payable and prepayments. Focus on reviewing the correctness, timeliness and legality of accounts payable and prepayments.
(four) the use and storage of relevant documents, vouchers and documents. Focus on checking whether the procedures for registration, collection, transmission, storage and cancellation of vouchers are sound, and whether there are loopholes in the use and storage system.
Twenty-seventh units should take measures to correct and improve the weak links in the internal control of procurement and payment found in the process of supervision and inspection.
Chapter VII Supplementary Provisions
Article 28 The Ministry of Finance shall be responsible for the interpretation of these Standards.
Twenty-ninth this specification shall come into force as of the date of promulgation.