財務管理外文翻譯---企業(yè)購買和支付的內(nèi)部會計控制系統(tǒng)設計

1、<p>　　Corporate Purchasing and payment of internal accounting control system design</p><p>　　Lars Ny berg</p><p>　　Speech by Mr Lars Ny berg, Deputy Governor of the Severs Risks bank, at HQ

2、 Bank, 15 </p><p>　　October 2008. </p><p>　　From Wikipedia, the free encyclopedia</p><p><b>　　Abstract</b></p><p>　　This article discusses the procurement a

3、nd payment of the basic system of internal accounting controls, and in accordance with its business processes, detailing the implementation of the relevant control points control measures.</p><p>　　Keywords:

4、 procurement and payment; accounting control </p><p>　　Procurement and payment business is an enterprise payment of money, to obtain goods or services of the process is production and operations management i

5、s 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 s

6、trengthen its control over key points of business processes, implementation of the procurement decision-making areas of mutual r</p><p>　　First, purchasing and payment definition of internal accounting contr

7、ol </p><p>　　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 tha

8、t the procurement to meet the production and sale under the premise to minimize procurement costs and take a series of control measures. </p><p>　　Second, procurement and payment transactions of the basic sy

9、stem of internal accounting controls </p><p>　　In 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 servi

10、ces should be designed following the procurement and payment transactions of the basic system of internal accounting controls. </p><p>　　(A) is incompatible with official positions for division of labor syst

11、em </p><p>　　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 a

12、pproval; 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 pu

13、rchasing department should be prepared under the purchase order or contract and author</p><p>　　(B) authorize the examination and approval system </p><p>　　Enterprises should make it clear peopl

14、e 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

15、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

16、to sales forecasting and i</p><p>　　(C) control of business records </p><p>　　Procurement and payment transactions for the realization of internal accounting control objectives, the enterprise s

17、hould 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 t

18、he certificate, record, signature stamp, so that account card, account payments, account form, accounts are, and check ID signed certificate with the records accord</p><p>　　procurement and payment business

19、processes, internal accounting controls </p><p>　　In general, the procurement and payment business processes, including requisitioning, procurement operations, warehousing inspection, payment settlement, acc

20、ording to China's "internal accounting control standards - Procurement and Payment (Trial)", enterprises should be strengthened at least the following control point of control. </p><p>　　(A) Pl

21、ease purchase </p><p>　　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 o

22、peration are more demand for raw materials, spare parts and other items, use the departments to budget for the upcoming issue of production orders, etc. fill requisitions by the purchasing department, finance department,

23、 business department staff to participate in the requisition The audit, authorized by the corpora</p><p>　　(B) Inquiry </p><p>　　In order to ensure a transparent pricing mechanism, enterprises s

24、hould 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,

25、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 </

26、p><p>　　(C) Procurement </p><p>　　Inquiry procedure is completed, procurement departments are required to make the following decisions: 1, according to the assets is stored, identify the procuremen

27、t of goods and quantity of the batch; 2, according to inquiry control system, choose the most beneficial to production and lowest cost suppliers; 3, will be invited to purchase a single retirement requisitioning departme

28、nts together to show their reply; a joint preparations for the financial sector retirement funds; a joint purchasing </p><p>　　(D) Contract </p><p>　　Purchasing departments should promptly signe

29、d 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

30、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,

31、are not frequent</p><p>　　(E) Acceptance </p><p>　　Acceptance officer under orders, contracts and other documents on the procurement of goods varieties, specifications, quality and other relevan

32、t 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, item

33、s collected by the acceptance of entry, according to members of a single acceptance. Acceptance of a single check and accept the custody </p><p>　　(F) payments </p><p>　　Financial sector invoice

34、s, 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 exp

35、iration 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.

36、 For enterprises to adopt credit pur</p><p>　　In practice, enterprises should be based on the procurement and payment business, the specific characteristics, and constantly improve and revise its system of i

37、nternal accounting controls to ensure that business activities in an orderly and efficient operation. </p><p>　　References: </p><p>　　1, the Ministry of Finance. Internal accounting control stan

38、dards - the basic norm (trial). Accounting (2001) 41. </p><p>　　2, the Ministry of Finance. Internal accounting control standards - Procurement and Payment (trial). Accounting (2002), No. 21. </p><

39、;p>　　3, internal accounting control system Practice [M]. Democracy and the building of Press, 2004. </p><p>　　From Wikipedia, the free encyclopedia</p><p>　　企業(yè)購買和支付的內(nèi)部會計控制系統(tǒng)設計 </p><

40、;p>　　Lars Ny berg</p><p>　　Speech by Mr Lars Ny berg, Deputy Governor of the Severs Risks bank, at HQ Bank, 15 </p><p>　　October 2008. </p><p>　　From Wikipedia, the free encyclop

41、edia</p><p><b>　　摘 要</b></p><p>　　本文討論了采購和付款的基本系統(tǒng)的內(nèi)部會計控制，并根據(jù)其業(yè)務流程，詳細說明了實施相關的控制點控制措施。</p><p>　　關鍵詞：采購和付款；會計控制 </p><p>　　采購和付款業(yè)務是一個企業(yè)支付的錢，獲取貨物或服務的過程是生產(chǎn)和運營管理是一

42、個主要組件是企業(yè)生存和發(fā)展。因此，企業(yè)應該樹立采購和支付業(yè)務的內(nèi)部會計控制制度，健全的業(yè)務記錄控制系統(tǒng)，加強其控制業(yè)務流程的關鍵，實現(xiàn)采購決策領域的相互約束和監(jiān)督。第一、購買和支付內(nèi)部會計控制的定義。采購和付款的內(nèi)部會計控制是指企業(yè)購買和支付行為規(guī)范，采購和付款過程來防止錯誤和欺詐，確保采購，以滿足生產(chǎn)和銷售的前提下降低采購成本，并采取一系列的控制措施。第二、采購和支付交易的基本系統(tǒng)的內(nèi)部會計控制為了充分發(fā)揮采購和付款業(yè)務角色的內(nèi)。部會

43、計控制的內(nèi)容的采購和支付服務應設計遵循采購和支付交易的基本系統(tǒng)的內(nèi)部會計控制。</p><p>　　一、購買和支付內(nèi)部會計控制的定義</p><p>　　1、采購和付款的內(nèi)部會計控制是指規(guī)范企業(yè)采購和支付行為。</p><p>　　(1)是否符合官方職位分工體系</p><p>　　1.請購買和批準。企業(yè)采購項目所需的用戶部門根據(jù)他們的應用程

44、序和批準的負責人負責采購批準；2.查詢和確定供應商。公司采購部門和有關主管部門應當參與調(diào)查過程和確定供應商；3.采購合同和審計。公司采購部門應該準備下訂單或合同和授權的部門或官審查、批準或適當?shù)膶徲嫞?.采購、驗收。采購人員不能工作的同時承運貨物；5.采購、檢驗和相關的會計記錄。企業(yè)采購、檢驗和會計記錄功能應該被分離，以確保真實性的數(shù)量的采購和采購價格、質(zhì)量、合規(guī)、采購記錄和會計精度；6.執(zhí)行支付處理和支付。企業(yè)支付處理和支付的執(zhí)行人的

45、人們應該職責分離。</p><p><b>　　(2)授權審批制度</b></p><p>　　企業(yè)應該弄清楚人們購買和支付處理業(yè)務，授權批準方法、權力、程序、職責和相關的控制措施，需要經(jīng)理進行采購和支付業(yè)務術語的參考和工作需求。根據(jù)采購和支付服務，控制批準點包括：1.企業(yè)的生產(chǎn)計劃部門一般根據(jù)客戶訂單或銷售預測和庫存需求分析來確定生產(chǎn)許可證；2.商業(yè)資本支出和租賃合

46、同通常會特別授權，只允許特定的官員請求；3.企業(yè)是一個重要的和高技術采購業(yè)務，應當組織專家進行可行性研究，實施集體決策和批準，以防止嚴重的損失造成的錯誤的決策；4.采購合同簽署受批準，授權人員；5.采購給付金錢應當接受授權人員的批準。</p><p>　　(3)控制的業(yè)務記錄</p><p>　　采購和支付交易的內(nèi)部會計控制目標的實現(xiàn)，企業(yè)應當建立請求、合同、接受訂單，倉儲和其他結算單據(jù)為

47、載體單個業(yè)務記錄控制系統(tǒng)。在這個系統(tǒng)應該是連續(xù)編號的證書、記錄、簽名郵票，這樣賬戶卡片，帳戶支付，帳戶形式，賬戶，并檢查ID簽署證書與記錄根據(jù)程序需要處理，這樣可以有效地防止經(jīng)濟業(yè)務遺漏和復制，并檢查是否存在欺詐。</p><p>　　二、采購和付款業(yè)務流程、內(nèi)部會計控制 </p><p>　　一般來說，采購和付款業(yè)務流程，包括征用、采購操作，倉儲檢驗、支付結算，根據(jù)中國的“內(nèi)部會計控制標

48、準，采購和付款(試行)“，企業(yè)應加強至少以下控制點控制。</p><p><b>　　1、購買</b></p><p>　　提出了商品和服務需要的部分開始采購，公司可以不同需要開發(fā)一個系統(tǒng)的請求。生產(chǎn)和操作都需要更多的原材料、零部件和其他物品，使用部門預算即將出版的生產(chǎn)訂單等填補由采購部門需求、財務部、業(yè)務部門員工參與征用審計，企業(yè)主管授權的采購審批。請購買一個單一式

49、三倍，表明征用的辦公室，要求對該商品名稱、規(guī)格、數(shù)量、請求到達的日期和目的等等。重要請購買商品或服務應當接受決策示范和專項審批程序；職業(yè)明星項目需要，通常由用戶根據(jù)實際需要直接而無需通過采購部門簽署或批準。然而，用戶通常在請求來解釋目的和用途的征用的使用部門負責人批準，和金融部門的同意，支付采購部門進行采購，迫切需要開發(fā)一個特殊要求買一個特殊的批準過程；特殊原因需要取消征用應用程序，原始請求購買部門應當通知采購部門停止采購，采購部門應該

50、在原始請求印有“撤回”郵票，回到征用部門。</p><p><b>　　2、調(diào)查</b></p><p>　　為了確保一個透明的定價機制，企業(yè)應該樹立一個合理的調(diào)查過程，把注意集中在相關信息的供應商?？刂拼胧?.定期了解基本的信息提供者，如產(chǎn)品價格，質(zhì)量，交貨條件、信譽、服務和供應商的設備狀態(tài)、技術能力和財務狀況等，為了提供可靠的信息，企業(yè)購買決定；2.對潛在供應商

51、應在質(zhì)量、技術、財務狀況的可行性的調(diào)查；3.和重要的采購商品，大部分應該建立采購、技術和其他部門參與質(zhì)量比奇偶校驗系統(tǒng)，考慮到價格，質(zhì)量，交貨條件，信譽和售后服務等；4.可以用于某些采購招標采購的物品，一邊以滿足質(zhì)量、交貨時間所要求的情況下，在一個開放的態(tài)度，招標將不會把價格作為唯一的因素；5.零碎的采購商品，由于低購買價格不高，使用上述采購成本過高，一般授權提供直接采購，但也應該由獨立隨機暗訪多到人事制度；6.在上述因素決定目標價格，

52、并咨詢了相關供應商為了達到最好的價格。</p><p><b>　　3、采購</b></p><p>　　調(diào)查過程完成后，采購部門被要求做出以下決定：1.根據(jù)資產(chǎn)存儲，確定采購的貨物的數(shù)量和批處理；2.根據(jù)調(diào)查控制系統(tǒng)，選擇最有利于生產(chǎn)和成本最低的供應商；3.將邀請購買一個退休征用部門在一起顯示他們的答復；金融部門聯(lián)合準備退休基金；一個聯(lián)合采購部門為基礎的購買和銷售合

53、同的簽訂。</p><p><b>　　4、合同</b></p><p>　　采購部門應當及時與供應商簽署了一項合同，該合同必須依照采購權威的各級授權人的批準。合同式三跨供應商的交貨要求，一只手從托管的采購部門負責執(zhí)行合同，合同的金融部門監(jiān)督實施。小數(shù)量的某些購買，都不是頻繁購買的物品，你可以不簽合同和直接購買，為了簡化程序，加快購買率。一些企業(yè)為了取代采購訂單為合同

54、，訂單元素必須設計完成，通常一式三，連續(xù)編號。</p><p><b>　　5、接受</b></p><p>　　驗收官在訂單、合同和其他文件的采購貨物品種、規(guī)格、質(zhì)量和其他相關內(nèi)容檢查。檢查人員分，說了或測量項目數(shù)量和其他手段來驗證正確性。在某種程度上，為產(chǎn)品質(zhì)量在檢驗。經(jīng)驗，項目收集的接受條目，根據(jù)成員單一的驗收。接受一個檢查并接受托管官員在數(shù)量和質(zhì)量的物理和填補

55、存儲列表，并指定供應商名稱、收據(jù)日期、商品名稱、數(shù)量、質(zhì)量、等等。倉儲酉三，一個聯(lián)合保留注冊倉庫分類帳；一個聯(lián)合財政部門，處理結算；一個聯(lián)合返回采購部門與購買和銷售合同，請求后的感應備案檢查。</p><p><b>　　6、支付</b></p><p>　　金融部門的發(fā)票，船運訂單，接受訂單，存儲，和其他相關文件一個考試，和合同和解，批準公司授權處理結算提供商。付款

56、期滿后及時支付為了保持良好的商業(yè)信貸。采購需要預付或定金應當支付只有在適當?shù)氖跈?，并且必須從供應商處收到相關的筆記。對于企業(yè)采用信貸購買物品，從而形成了債務結算業(yè)務也必須加強控制。具體要求：1.應付帳款記錄發(fā)票和其他文件必須由公司授權批準后只記錄；2.由專業(yè)人員定期與供應商核對他們的賬戶，如果被發(fā)現(xiàn)，它應該和解及時識別起因明確職責，根據(jù)有關規(guī)定，確保賬目的雙方在線；3.根據(jù)事先商定的一項條件都和及時清算債務，拖欠付款，根據(jù)相關的證書，登

57、記帳簿。</p><p>　　更普遍的是,設定目標、預算、計劃和其他的期望建立的標準,對控制。要保持控制本身存在一場演出或事務的狀態(tài)在什么是期望的,允許或接受。建在一個過程控制是內(nèi)部的性質(zhì)。它就發(fā)生相結合的方式把相關的信息,如社會環(huán)境影響員工的行為,必要的信息,在控制,政策和程序。內(nèi)部控制結構是一種計劃如何決定內(nèi)部控制由這些元素。</p><p>　　公司治理的概念也嚴重依賴于內(nèi)部控制的必

58、要性。內(nèi)部控制幫助確保所設計過程操作風險,風險反應(治療)在風險管理執(zhí)行。此外,我們需要到位的情況下保證上述程序?qū)⒙男械囊庀?正確的態(tài)度、完整性和能力的培養(yǎng),而監(jiān)測被管理者。一個控制目標為應付帳款功能可以表示:“支付的授權產(chǎn)品和服務只接受?！边@是一個有效的目標。一個典型的控制程序設計來實現(xiàn)這一目標是:“應付帳款系統(tǒng)會比對采購訂單,收貨記錄和供應商發(fā)票付款之前批準?！倍鄠€控制可以適用于達成特定控制目標在一個合理的水平的保證。公司管理層負責