财务管理外文翻译Corporate Purchasing and payment of internal accountingcontrol system designLars Ny bergSpeech by Mr Lars Ny berg, Deputy Governor of the Severs Risks bank, at HQ Bank, 15October 2008.From Wikipedia, the free encyclopediaAbstractThis article discusses the procurement and payment of the basic system of internal accounting controls, and in accordance with its business processes, detailing the implementationof the relevant control points control measures.Keywords: procurement and payment; accounting controlProcurement 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 componentis 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 processes, implementation of the procurement decision-making areas of mutual restraint and supervision. First, purchasing and payment definition of internal accounting controlProcurement 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 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 accountingcontrolsIn order to give full play to the procurement and payment business 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 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 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 notwork at the same time as acceptance of goods; 5, procurement, inspection and related accounting records. Corporate procurement, inspection and accounting record keeping functions should be separatedin order to ensure the authenticity of the number of procurement and procurement price, quality, compliance, 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 systemEnterprises 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 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 generalorders according to customers or to sales forecasting 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 business, shall organize experts to conduct feasibility studies, implementation of collective decision-making and approval, to prevent serious losses caused by errors in the decision-making; 4, procurement contracts Thesigning 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 recordsProcurement and payment transactions for the realization of internal accounting control objectives, the enterprise should establish requisitions, contracts, acceptance of orders, warehousing and other settlement documents as the carrier single of the business recordscontrol system. In this system should be numbered consecutively in the 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 effectively prevent the economy from Business omission and duplication, and check whether there is fraud.procurement and payment business processes, internal accounting controlsIn general, the procurement and payment business processes,including requisitioning, procurement operations, warehousing inspection, payment 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) Please purchaseProposed goods and services need to be part of the beginning of the procurement, companies can be different depending on the need to developa system of requisitions. Production and operation are more demand for raw materials, spare parts and other items, usethe departments to budget for the upcoming issue of production orders, etc. fill requisitions by the purchasing department, finance department, business department staff to participate in the requisition The audit, authorized by the corporate head of purchasing for approval. Please purchase a single-type triple, indicating the requisitioning office, requisitionsfor the goods name, specifications, quantity, requested arrival date and purpose and so on. Important please purchase goods or services shall be subject to the decision-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, 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 originalrequisitions stamped "withdrawn" stamp, and returned to the requisitioning department. (B) InquiryIn order to ensure a transparent pricing mechanism, enterprisesshould 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 price, quality, delivery conditions, reputation, service and supplier of equipment status,technical capability and financial condition, etc., in order to provide reliable informationon 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 service, etc.; 4, can be used for certain procurement tender, procurement of side items to meet the quality, delivery time required in the ci rcumstances, in an open manner, the bidding would not regard theprice as the only factors; 5, for the piecemeal procurement of goods,due to low purchase price is not high, using the above-mentioned procurement costs will be too high, generally authorized to providedirect procurement, but also should be formed by independent random unannounced 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. (C) ProcurementInquiry procedure is completed, procurement departments are required to make the following decisions: 1, according to the assets is stored, identify the procurement of goods andquantity of the batch; 2, according to inquiry control system, choose the most beneficialto production and 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.(D) ContractPurchasing 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 the 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 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 the elements must be designed to complete, usually a type triple, and numbered consecutively.(E) AcceptanceAcceptance officer under orders, contracts and other documents onthe procurement of goods varieties, specifications, quality and other relevant 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 of a single check and accept the custody officer underthe quantity and quality of physical and fill storage lists, and specify the supplier name, receipt date, item name, quantity, quality, and 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.(F) paymentsFinancial sector invoices, shipping orders, acceptance of orders, storage, and other relevant documents a single examination, and contract reconciliation, approval by the companiesauthorized to handle settlement provider. Payment after theexpiration 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 credit purchase items, thus theformation 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 Company are recorded only after approval; 2, by specialized personnel on a regular basiswith 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 ofboth sides 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 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.References: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 andthe building of Press,2004.From Wikipedia, the free encyclopedia企业购买和支付的内部会计控制系统设计Lars Ny bergSpeech by Mr Lars Ny berg, Deputy Governor of the Severs Risks bank, at HQ Bank, 15October 2008.From Wikipedia, the free encyclopedia摘要本文讨论了采购和付款的基本系统的内部会计控制，并根据其业务流程，详细说明了实施相关的控制点控制措施。