財(cái)務(wù)管理外文翻譯---企業(yè)購(gòu)買(mǎi)和支付的內(nèi)部會(huì)計(jì)控制系統(tǒng)設(shè)計(jì)

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(gòu)買(mǎi)和支付的內(nèi)部會(huì)計(jì)控制系統(tǒng)設(shè)計(jì) </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(gòu)和付款的基本系統(tǒng)的內(nèi)部會(huì)計(jì)控制，并根據(jù)其業(yè)務(wù)流程，詳細(xì)說(shuō)明了實(shí)施相關(guān)的控制點(diǎn)控制措施。</p><p>　　關(guān)鍵詞：采購(gòu)和付款；會(huì)計(jì)控制 </p><p>　　采購(gòu)和付款業(yè)務(wù)是一個(gè)企業(yè)支付的錢(qián)，獲取貨物或服務(wù)的過(guò)程是生產(chǎn)和運(yùn)營(yíng)管理是一

42、個(gè)主要組件是企業(yè)生存和發(fā)展。因此，企業(yè)應(yīng)該樹(shù)立采購(gòu)和支付業(yè)務(wù)的內(nèi)部會(huì)計(jì)控制制度，健全的業(yè)務(wù)記錄控制系統(tǒng)，加強(qiáng)其控制業(yè)務(wù)流程的關(guān)鍵，實(shí)現(xiàn)采購(gòu)決策領(lǐng)域的相互約束和監(jiān)督。第一、購(gòu)買(mǎi)和支付內(nèi)部會(huì)計(jì)控制的定義。采購(gòu)和付款的內(nèi)部會(huì)計(jì)控制是指企業(yè)購(gòu)買(mǎi)和支付行為規(guī)范，采購(gòu)和付款過(guò)程來(lái)防止錯(cuò)誤和欺詐，確保采購(gòu)，以滿足生產(chǎn)和銷(xiāo)售的前提下降低采購(gòu)成本，并采取一系列的控制措施。第二、采購(gòu)和支付交易的基本系統(tǒng)的內(nèi)部會(huì)計(jì)控制為了充分發(fā)揮采購(gòu)和付款業(yè)務(wù)角色的內(nèi)。部會(huì)

43、計(jì)控制的內(nèi)容的采購(gòu)和支付服務(wù)應(yīng)設(shè)計(jì)遵循采購(gòu)和支付交易的基本系統(tǒng)的內(nèi)部會(huì)計(jì)控制。</p><p>　　一、購(gòu)買(mǎi)和支付內(nèi)部會(huì)計(jì)控制的定義</p><p>　　1、采購(gòu)和付款的內(nèi)部會(huì)計(jì)控制是指規(guī)范企業(yè)采購(gòu)和支付行為。</p><p>　　(1)是否符合官方職位分工體系</p><p>　　1.請(qǐng)購(gòu)買(mǎi)和批準(zhǔn)。企業(yè)采購(gòu)項(xiàng)目所需的用戶部門(mén)根據(jù)他們的應(yīng)用程

44、序和批準(zhǔn)的負(fù)責(zé)人負(fù)責(zé)采購(gòu)批準(zhǔn)；2.查詢和確定供應(yīng)商。公司采購(gòu)部門(mén)和有關(guān)主管部門(mén)應(yīng)當(dāng)參與調(diào)查過(guò)程和確定供應(yīng)商；3.采購(gòu)合同和審計(jì)。公司采購(gòu)部門(mén)應(yīng)該準(zhǔn)備下訂單或合同和授權(quán)的部門(mén)或官審查、批準(zhǔn)或適當(dāng)?shù)膶徲?jì)；4.采購(gòu)、驗(yàn)收。采購(gòu)人員不能工作的同時(shí)承運(yùn)貨物；5.采購(gòu)、檢驗(yàn)和相關(guān)的會(huì)計(jì)記錄。企業(yè)采購(gòu)、檢驗(yàn)和會(huì)計(jì)記錄功能應(yīng)該被分離，以確保真實(shí)性的數(shù)量的采購(gòu)和采購(gòu)價(jià)格、質(zhì)量、合規(guī)、采購(gòu)記錄和會(huì)計(jì)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(yīng)該職責(zé)分離。</p><p><b>　　(2)授權(quán)審批制度</b></p><p>　　企業(yè)應(yīng)該弄清楚人們購(gòu)買(mǎi)和支付處理業(yè)務(wù)，授權(quán)批準(zhǔn)方法、權(quán)力、程序、職責(zé)和相關(guān)的控制措施，需要經(jīng)理進(jìn)行采購(gòu)和支付業(yè)務(wù)術(shù)語(yǔ)的參考和工作需求。根據(jù)采購(gòu)和支付服務(wù)，控制批準(zhǔn)點(diǎn)包括：1.企業(yè)的生產(chǎn)計(jì)劃部門(mén)一般根據(jù)客戶訂單或銷(xiāo)售預(yù)測(cè)和庫(kù)存需求分析來(lái)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(huì)特別授權(quán)，只允許特定的官員請(qǐng)求；3.企業(yè)是一個(gè)重要的和高技術(shù)采購(gòu)業(yè)務(wù)，應(yīng)當(dāng)組織專(zhuān)家進(jìn)行可行性研究，實(shí)施集體決策和批準(zhǔn)，以防止嚴(yán)重的損失造成的錯(cuò)誤的決策；4.采購(gòu)合同簽署受批準(zhǔn)，授權(quán)人員；5.采購(gòu)給付金錢(qián)應(yīng)當(dāng)接受授權(quán)人員的批準(zhǔn)。</p><p>　　(3)控制的業(yè)務(wù)記錄</p><p>　　采購(gòu)和支付交易的內(nèi)部會(huì)計(jì)控制目標(biāo)的實(shí)現(xiàn)，企業(yè)應(yīng)當(dāng)建立請(qǐng)求、合同、接受訂單，倉(cāng)儲(chǔ)和其他結(jié)算單據(jù)為

47、載體單個(gè)業(yè)務(wù)記錄控制系統(tǒng)。在這個(gè)系統(tǒng)應(yīng)該是連續(xù)編號(hào)的證書(shū)、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(shū)與記錄根據(jù)程序需要處理，這樣可以有效地防止經(jīng)濟(jì)業(yè)務(wù)遺漏和復(fù)制，并檢查是否存在欺詐。</p><p>　　二、采購(gòu)和付款業(yè)務(wù)流程、內(nèi)部會(huì)計(jì)控制 </p><p>　　一般來(lái)說(shuō)，采購(gòu)和付款業(yè)務(wù)流程，包括征用、采購(gòu)操作，倉(cāng)儲(chǔ)檢驗(yàn)、支付結(jié)算，根據(jù)中國(guó)的“內(nèi)部會(huì)計(jì)控制標(biāo)

48、準(zhǔn)，采購(gòu)和付款(試行)“，企業(yè)應(yīng)加強(qiáng)至少以下控制點(diǎn)控制。</p><p><b>　　1、購(gòu)買(mǎi)</b></p><p>　　提出了商品和服務(wù)需要的部分開(kāi)始采購(gòu)，公司可以不同需要開(kāi)發(fā)一個(gè)系統(tǒng)的請(qǐng)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(mén)預(yù)算即將出版的生產(chǎn)訂單等填補(bǔ)由采購(gòu)部門(mén)需求、財(cái)務(wù)部、業(yè)務(wù)部門(mén)員工參與征用審計(jì)，企業(yè)主管授權(quán)的采購(gòu)審批。請(qǐng)購(gòu)買(mǎi)一個(gè)單一式

49、三倍，表明征用的辦公室，要求對(duì)該商品名稱(chēng)、規(guī)格、數(shù)量、請(qǐng)求到達(dá)的日期和目的等等。重要請(qǐng)購(gòu)買(mǎi)商品或服務(wù)應(yīng)當(dāng)接受決策示范和專(zhuān)項(xiàng)審批程序；職業(yè)明星項(xiàng)目需要，通常由用戶根據(jù)實(shí)際需要直接而無(wú)需通過(guò)采購(gòu)部門(mén)簽署或批準(zhǔn)。然而，用戶通常在請(qǐng)求來(lái)解釋目的和用途的征用的使用部門(mén)負(fù)責(zé)人批準(zhǔn)，和金融部門(mén)的同意，支付采購(gòu)部門(mén)進(jìn)行采購(gòu)，迫切需要開(kāi)發(fā)一個(gè)特殊要求買(mǎi)一個(gè)特殊的批準(zhǔn)過(guò)程；特殊原因需要取消征用應(yīng)用程序，原始請(qǐng)求購(gòu)買(mǎi)部門(mén)應(yīng)當(dāng)通知采購(gòu)部門(mén)停止采購(gòu)，采購(gòu)部門(mén)應(yīng)該

50、在原始請(qǐng)求印有“撤回”郵票，回到征用部門(mén)。</p><p><b>　　2、調(diào)查</b></p><p>　　為了確保一個(gè)透明的定價(jià)機(jī)制，企業(yè)應(yīng)該樹(shù)立一個(gè)合理的調(diào)查過(guò)程，把注意集中在相關(guān)信息的供應(yīng)商?？刂拼胧?.定期了解基本的信息提供者，如產(chǎn)品價(jià)格，質(zhì)量，交貨條件、信譽(yù)、服務(wù)和供應(yīng)商的設(shè)備狀態(tài)、技術(shù)能力和財(cái)務(wù)狀況等，為了提供可靠的信息，企業(yè)購(gòu)買(mǎi)決定；2.對(duì)潛在供應(yīng)商

51、應(yīng)在質(zhì)量、技術(shù)、財(cái)務(wù)狀況的可行性的調(diào)查；3.和重要的采購(gòu)商品，大部分應(yīng)該建立采購(gòu)、技術(shù)和其他部門(mén)參與質(zhì)量比奇偶校驗(yàn)系統(tǒng)，考慮到價(jià)格，質(zhì)量，交貨條件，信譽(yù)和售后服務(wù)等；4.可以用于某些采購(gòu)招標(biāo)采購(gòu)的物品，一邊以滿足質(zhì)量、交貨時(shí)間所要求的情況下，在一個(gè)開(kāi)放的態(tài)度，招標(biāo)將不會(huì)把價(jià)格作為唯一的因素；5.零碎的采購(gòu)商品，由于低購(gòu)買(mǎi)價(jià)格不高，使用上述采購(gòu)成本過(guò)高，一般授權(quán)提供直接采購(gòu)，但也應(yīng)該由獨(dú)立隨機(jī)暗訪多到人事制度；6.在上述因素決定目標(biāo)價(jià)格，

52、并咨詢了相關(guān)供應(yīng)商為了達(dá)到最好的價(jià)格。</p><p><b>　　3、采購(gòu)</b></p><p>　　調(diào)查過(guò)程完成后，采購(gòu)部門(mén)被要求做出以下決定：1.根據(jù)資產(chǎn)存儲(chǔ)，確定采購(gòu)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(yīng)商；3.將邀請(qǐng)購(gòu)買(mǎi)一個(gè)退休征用部門(mén)在一起顯示他們的答復(fù)；金融部門(mén)聯(lián)合準(zhǔn)備退休基金；一個(gè)聯(lián)合采購(gòu)部門(mén)為基礎(chǔ)的購(gòu)買(mǎi)和銷(xiāo)售合

53、同的簽訂。</p><p><b>　　4、合同</b></p><p>　　采購(gòu)部門(mén)應(yīng)當(dāng)及時(shí)與供應(yīng)商簽署了一項(xiàng)合同，該合同必須依照采購(gòu)權(quán)威的各級(jí)授權(quán)人的批準(zhǔn)。合同式三跨供應(yīng)商的交貨要求，一只手從托管的采購(gòu)部門(mén)負(fù)責(zé)執(zhí)行合同，合同的金融部門(mén)監(jiān)督實(shí)施。小數(shù)量的某些購(gòu)買(mǎi)，都不是頻繁購(gòu)買(mǎi)的物品，你可以不簽合同和直接購(gòu)買(mǎi)，為了簡(jiǎn)化程序，加快購(gòu)買(mǎi)率。一些企業(yè)為了取代采購(gòu)訂單為合同

54、，訂單元素必須設(shè)計(jì)完成，通常一式三，連續(xù)編號(hào)。</p><p><b>　　5、接受</b></p><p>　　驗(yàn)收官在訂單、合同和其他文件的采購(gòu)貨物品種、規(guī)格、質(zhì)量和其他相關(guān)內(nèi)容檢查。檢查人員分，說(shuō)了或測(cè)量項(xiàng)目數(shù)量和其他手段來(lái)驗(yàn)證正確性。在某種程度上，為產(chǎn)品質(zhì)量在檢驗(yàn)。經(jīng)驗(yàn)，項(xiàng)目收集的接受條目，根據(jù)成員單一的驗(yàn)收。接受一個(gè)檢查并接受托管官員在數(shù)量和質(zhì)量的物理和填補(bǔ)

55、存儲(chǔ)列表，并指定供應(yīng)商名稱(chēng)、收據(jù)日期、商品名稱(chēng)、數(shù)量、質(zhì)量、等等。倉(cāng)儲(chǔ)酉三，一個(gè)聯(lián)合保留注冊(cè)倉(cāng)庫(kù)分類(lèi)帳；一個(gè)聯(lián)合財(cái)政部門(mén)，處理結(jié)算；一個(gè)聯(lián)合返回采購(gòu)部門(mén)與購(gòu)買(mǎi)和銷(xiāo)售合同，請(qǐng)求后的感應(yīng)備案檢查。</p><p><b>　　6、支付</b></p><p>　　金融部門(mén)的發(fā)票，船運(yùn)訂單，接受訂單，存儲(chǔ)，和其他相關(guān)文件一個(gè)考試，和合同和解，批準(zhǔn)公司授權(quán)處理結(jié)算提供商。付款

56、期滿后及時(shí)支付為了保持良好的商業(yè)信貸。采購(gòu)需要預(yù)付或定金應(yīng)當(dāng)支付只有在適當(dāng)?shù)氖跈?quán)，并且必須從供應(yīng)商處收到相關(guān)的筆記。對(duì)于企業(yè)采用信貸購(gòu)買(mǎi)物品，從而形成了債務(wù)結(jié)算業(yè)務(wù)也必須加強(qiáng)控制。具體要求：1.應(yīng)付帳款記錄發(fā)票和其他文件必須由公司授權(quán)批準(zhǔn)后只記錄；2.由專(zhuān)業(yè)人員定期與供應(yīng)商核對(duì)他們的賬戶，如果被發(fā)現(xiàn)，它應(yīng)該和解及時(shí)識(shí)別起因明確職責(zé)，根據(jù)有關(guān)規(guī)定，確保賬目的雙方在線；3.根據(jù)事先商定的一項(xiàng)條件都和及時(shí)清算債務(wù)，拖欠付款，根據(jù)相關(guān)的證書(shū)，登

57、記帳簿。</p><p>　　更普遍的是,設(shè)定目標(biāo)、預(yù)算、計(jì)劃和其他的期望建立的標(biāo)準(zhǔn),對(duì)控制。要保持控制本身存在一場(chǎng)演出或事務(wù)的狀態(tài)在什么是期望的,允許或接受。建在一個(gè)過(guò)程控制是內(nèi)部的性質(zhì)。它就發(fā)生相結(jié)合的方式把相關(guān)的信息,如社會(huì)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(jié)構(gòu)是一種計(jì)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(yán)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(shè)計(jì)過(guò)程操作風(fēng)險(xiǎn),風(fēng)險(xiǎn)反應(yīng)(治療)在風(fēng)險(xiǎn)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(cè)被管理者。一個(gè)控制目標(biāo)為應(yīng)付帳款功能可以表示:“支付的授權(quán)產(chǎn)品和服務(wù)只接受。”這是一個(gè)有效的目標(biāo)。一個(gè)典型的控制程序設(shè)計(jì)來(lái)實(shí)現(xiàn)這一目標(biāo)是:“應(yīng)付帳款系統(tǒng)會(huì)比對(duì)采購(gòu)訂單,收貨記錄和供應(yīng)商發(fā)票付款之前批準(zhǔn)?！倍鄠€(gè)控制可以適用于達(dá)成特定控制目標(biāo)在一個(gè)合理的水平的保證。公司管理層負(fù)責(zé)