1、 Corporate Purchasing and payment of internal accounting control system design Lars Ny berg Speech by Mr Lars Ny berg, Deputy Governor of the Severs Risks bank, at HQ Bank, 15 October 2008. From Wikipedia, the free encyclopedia Abstract This article discusses the procurement and payment of the basic
2、 system of internal accounting controls, and in accordance with its business processes, detailing the implementation of the relevant control points control measures. Keywords: procurement and payment； accounting control Procurement and payment business is an enterprise payment of money, to obtain go
3、ods or services of the process is production and operations management is 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 strengthe
4、n 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 control Procurement and payment of internal accounting control refers to regulate corporat
5、e 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
6、 basic system of internal accounting controls 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 services should be designed following the procurement and payment transactions of the basic system
7、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 o f procurement for
8、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
9、 authorized department or officer review, approval or appropriate audit； 4, procurement and acceptance. Purchasing staff can not work at the same time as acceptance of goods； 5, procurement, inspection and related accounting records. Corporate procurement, inspection and accounting record keeping fu
10、nctions should be separated in 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
11、people should be separation of duties. (B) authorize the examination and approval system Enterprises 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 con
12、duct 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 enterprises production planning department general orders according to customers or to sales forecasting and inventory req
13、uirements 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 expe
14、rts 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 The signing is subject to the approval of authorized personnel； 5, purchasing the payment of money shall be subje
15、ct to the approval of authorized personnel. (C) control of business records Procurement 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
16、 the carrier single of the business records control 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 controls
