财务管理外文翻译---企业购买和支付的内部会计控制系统设计-会计审计(编辑修改稿)

财务管理外文翻译---企业购买和支付的内部会计控制系统设计-会计审计(编辑修改稿)内容摘要：

se 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the purchasing department to stop purchasing, the purchasing department should be in the original requisitions stamped withdrawn stamp, and returned to the requisitioning department. (B) Inquiry In order to ensure a transparent pricing mechanism, enterprises should 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 information on 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 aftersales 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 the price as the only factors。 5, for the piecemeal procurement of goods, due to low purchase price is not high, using the abovementioned procurement costs will be too high, generally authorized to provide direct 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) Procurement Inquiry procedure is pleted, procurement departments are required to make the following decisions: 1, according to the assets is stored, identify the procurement 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 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) Contract Purchasing 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 crossvendor 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。