公司物资采购财务管理制度

1、intensity of工程物资采购财务管理制度目录第一章总则第二章采购原则第三章物资采购价格管理第四章合同签订与内部审核第五章采购物资入库及出库管理第六章资金付款及报账管理第七章有关责任第八章附则reatmentof heavily polluting industries.Accor ding tomuni cipa,land municipalgovernment de ployme ntofseven big heavy pollution i ndustryregulati on thre e years acti on pla ns, requirementstoDe cember

2、2016end ofQian,alli ncl uded shut stoppedelimi nated of e nterpriseallshutstopped eliminatedi npla ce;June30,2017 Qian,alli ncl uded pl ace reg ulation upgrade andaggl omerationrestructuringofenterprise by unifie d standard regulation inplace,latenotstandardofenterpri se areimplementation di scontin

3、ued;June30,2018 Qia n,all inte nds Parkproducti on ofenterprise relocation Parkin place,latenot Parkn,willfocuson fouraspects:tofirmly cl oset hehige nergy consumptionand heavy pollution,hopelessenter prise governa ncea nd productionlines,eliminated anumber ofyearly emission inte nsity,lowvalue-adde

4、d productsofbackwar dpr oduction ca pacity.Se cond,w e muststri ctly enfor cethe space,total proje ctTrinityenvironmentdevelopment.Fourtoestablisha long-term supervisionmechanism, i ncrea se thei ntensity ofspecial inspe ctions,i nvestigateand punish there ctification isnot in pl ace, normal busi ne

5、ss of running a nti-poll ution i nstallati ons do not. (Iii) linkagetopromote flood controlwater, drainage, watersuppl y,improvi ng watersaving. Speed upcross ang supcing reformand environmental prote ction me chanism,gui ding water depth. Furthersoil poll ution and repai r,strengt hen agri cultural

6、non-poi ntsource pollution preventi on,mountain,water, forests,fields,lake s,variouseleme nts mutual l ong. F our,managetotighten control,t o playthreetosplitbattle.Xia Baolong,Se cretary ofprovi ncial party Commnd alongPu seawall ex cepti nsura ncerei nforceme nt, andLake Qia n sluice, a nd BACa os

7、luice,andcl oud coverreservoi r,focusflood contr oldrai nage engi neeri ng construction,vigorously im plementation strong l ibraryhilethe three tosplit operationtimeis overt hreeyears, butthreeto split must conti nue to catch on,a nd resolve asplit cannotbe change d.Alllocalitiesand departmentstothe

8、 village a nd nounaut horised createdacce ss system, pr omoting i ndustryaccess a nd environmentalconditions of a soliddisprea d row e ngineeri ng, increasedgeol ogica ldisa sterhiddenpoiccess ofenter prises t othe Park,i ndustrial park, in pri nciple, no longer theclass on the new project. Thirdly,

9、 promoti ngrepla cement a nd reconstructints gover nanceefforts, solid adva ncesmallbasin torre ntdisasterg overna nce ,effortsfromessentiallysolution basinsex,andregionalflood controlon ofheavilypolluti ng industrie s,mergersand reorganizations,guide enterprise s to energy conservation,recycling a

10、nd l ow-carbon a nd clean production,and improvethe levelofgreendrainage capa cityinsufficient ofpr oblem.V igor ously im plement the pie rs, algaeand otherwatersour ces protecti onand, promoti ng rural dri nkingwatersafety pr ojects,setting up waterpriisolve outsta ndi ng issues, obvi ously worked,

11、vi ctory ofthe year.The County s departmentsatmonitoring stations workthi s year to ensure t he Eliminati on of1 provincial contr ol,five waterqualityntsatalllevelsmustfirmly establ ish the guanghuiis g olda nd silver green development conce pt,convi ncedthatCa stleis notrelaxed, always maintai ning

12、strategi cability a nd strong determinati onto imsecti on 3munici palities controlle d deteri oration, ensuret hecreati onthi syearofclearriversstandards.Second,payspe cialattentiontopoll ution-cuttingconstruction of nanotubes.Interce ptingnanot一.- - 一 - - - I 一 . .11-.一一. I I. .- .- I- - II_ _m.Thi

13、rprovetheenvir onment, consiste ntly playi ngwell fivube sarethe basis of poll utionofwatersourceengineever-hig herlevel sofcomprehensive well -offsociety was built.(A)laythe sewageuphill battle. Thisye arwe willriverwaterquality impr oved at t hecountylevel, up to fivethisbasi cobjective graeofwate

14、r management. Urban sewa getreatment, to improveeffluentfrom sewagetreatmentrate,running a ccura cy, com pliance requirement,speed up t he tow nssupportnetworkconstructiI. . L JI - .一 . . I - L L . .-. 一 一一一 L - - .- - - J - 一.I 一一 -一 he pr iorities and the programmeofwork,in accor dancewiththe oner

15、iverone policyrequiresdetailed cleaning,dre dging plan, planning ahea d oftime cl eani ng out mud wayout,accorsp ofpoll ution controlt hat focus,wit hthe focus onthreethi ngs:a goodjob,cl earrivers reaching the Countycreated. Organizati onl ook back special inspection, the Countygarbage River,blacka

16、nd odor ousRiver ion,i s focusing on nanotubeshomelast metersquestion.Domesti c sewagetreatme nt inruralarea s,thisyear i s thefinalyear ofthethre e-year acti on, determinati ontofight a ndthem omentumar ound,e ndi ng the - . 一 .- - 一 - .一一 一 _ 一 一 一 一. 一 . . .一 一. .一 i_ i_ _ding tolocalconditionsto

17、o sludge,pr omotescie ntific resourceutilizatin ofsilt a nd mud. (B)the heavy regulation oheavily polluti ng industrie s.Poll utionofwater must grab thesourcesDragnetinve battleonw h一、总则为了进一步规范物资采购行为，加强物资采购监督管理，根据国家要求，为 提高公司经济效益，特制订本制度。本制度是对公司购买材料、工具、配件、五金电器、劳保用品、办公用品等 物资的财务行为的基本规范。二 、采购原则2.1 物资采购按照

18、采购金额的大小，实行分级分权管理。2.2 除项目施工有特殊要求或仅有唯一供货单位外，其余每一物资采购均应选择三家以上的供货单位实行比质比价，同等产品比质量，同等质量比价格，同等价格比信誉，严格价格和质量监督。供货单位选择和采购价格的确定，应做到公开、公平、公正，不搞个人特权和人情交易。共6页第5页三 、物资采购价格管理3.1 公司对大宗原辅材料、定点采购材料应逐步实行招标采购管理。选点定点原则及具体做法按公司财务管理制度文件执行。公司对非定点采购材料、零星采购材料，年累计采购金额较大的，也应尽量实行招标采购。3.2 公司成立专门的招标评审工作机构，由采购、质量、技术、财务部门及相应的副总经理共

19、同负责招标工作。各部门在招标管理中的职责如下：3.2.1 采购部门负责提供招标单位资料，拟定招标方案。3.2.2 工程、设计部门依据采购部门提供的招标单位资料，从技术、质量角 度对招标单位的物资（产品）能否符合要求进行论证，并做出鉴定意见。3.2.3 财务部门着重进行价格论证，在满足技术、质量要求的前提下，选择 最低价位的供应商。3.3 经相应部门论证后，招标金额在10万元以下的物资采购，由招标评审机 构集体讨论确定中标单位，招标金额在 10万元以上的，由招标评审机构提议交总经理办公会议批准实施。3.4 各责任部门应加强对中标单位管理，如发现中标单位擅自更改技术、质 量要求和价格，必须及时向分

20、管副总报告，后果严重的，应取消定点资格。3.5 为确保采购物资优质优价，公司对已经定点采购的单位，也必须每年进 行审定，不搞终身制。需要对招标采购单位和招标采购物资作调整的，由采购部 门及相关部门提出调整意见，按同样的决策程序和管理权限执行。3.6 对不具备招标条件的物资采购、非定点的物资采购、零星采购物资按采购金额的大小，重点进行价格控制与管理：3.6.1 同一型号规格一次采购金额在1万元以下或年累计采购金额在10万元 以下的物资，由采购部门负责人批准后采购。3.6.2 同一型号规格年累计采购金额在 10-20万元的物资，由采购部门提出 三个以上供货单位，进行比质比价，并做出倾向性意见，经财

21、务部门价格会审后， 确定采购价格。当意见不一致时，由分管财务副总经理最终决定。3.6.3 同一型号规格年累计采购金额在 20万元以上的物资，由采购部门提出 三个以上供货单位，进行比质比价，并做出倾向性意见，经财务部门价格会审后， 报财务副总经理批准后采购。3.6.4 同一型号规格年累计采购金额超过 100万元的物资，按上述程序审核 后，由财务副总经理提交总经理办公会议决定，批准实施。3.7 为了保证物资采购工作及时、正常进行，凡价格方案应由总经理办公会 议确定的，则应在一周内给予答复；其余的则应在三天内给予答复；财务部门应 与各采购部门认真配合，确保及时采购。四、合同签订与内部审核4.1 凡已

22、进行招标采购的物资必须签订合同；非招标采购物资、非定点采购 物资、零星采购物资在同一供货单位年内采购金额满20万元以上的，也应签订合同。如事先不能确定的，应及时与财务部门沟通，并在事后补办相应手续。4.2 合同由采购部门负责对外签订，但在签订之前，必须执行公司内部的合 同签订审批规定。即由采购部门填制内部合同审批单，内容包括供货单位名称、videoconfere nce ,Secretaryofthe provi nci alCommittee ofXia Baol ong stre ssed:thi syearis thefivewatertreatment 357 timetablesfo

23、rthreeyprobl ems found in placefirmlytopreventriver pollution re bound.In a ccorda nce withthe one-stopstrategy,improvingtheinferion ofzation ofallCounty 648 formedvillagend maa nagement,e nsurethatwa stewatertreatmentfacilityupand r unning, r ole play,avoid t heSun probl em.d, pay spe cialattentiot

24、he Rive rLake ponddesilting operati on. Provi nces nowhave focusedon poll ution control of watergoto dig upmud,asthedeepening waterofthisyearsplays.Next,tojump-start an investigation linetoucheswork,implementation pla n according to t,wastewater is primarily t he sourr ceof backward production capac

25、ity,nicreasetheintensity ofsolve outsta ndi ng issues, obvi ously wo ng stations workthi s year to ensure torked,vi ctory ofthe year.The County s departmentsathe Elimination of1 provincial control,five waterqualityntsatalllevelsmustfirmly establ ish the guanghuiis g olda nd silver green development

26、conce pt,convi ncedthatCa stleis notrelaxed, always maintai ningstrategisecti on 3munici palities controlle d deteri oration, ensuret hecreati onthi syearofclearriversstandards.Second,payspe cialattentiontopoll ution-cuttingconstructi一.- - 一 - - - I 一 . .11-.一一. I I. .一m.Thircability a nd strong det

27、erminati onto imon of nanotubes.Interce ptingnanot.- I- - II_ _provetheenvir onment, consiste ntly playi ngwell fivube sarethe basis of poll utionofwatersourceengineever-hig herlevel sofcomprehensive well -offsociety was built.(A)laythe sewageuphill battle. Thisye arwe willriverwaterquality impr ove

28、d at t hecountylevel, up to fivethisbasi cobjective gra sp ofpoll ution controlt hat focus,wit hthe focus onthreethi ngs:a goodjob,cl earrivers reaching the Countycreated. Organizati onl ook back special inspection, the Countygarbage River,blackand odor ousRiver iofwater management. Urban sewa getre

29、atment, to improveeffluentfrom sewagetreatmentrate,running a ccura cy, com pliance requirement,speed up t he tow nssupportnetworkconstruction,i s focusing on nanotubeshomelast metersquestion.Domesti c sewagetreatme nt inruralarea s,thisyear i s thefinalyear ofthethre e-year acti on, determinati onto

30、fight a ndthem omentumar ound,e ndi ng thesDragnetin battleonw采购物资名称、型号、规格、单价、总金额等，采购部门按照管理权限逐级送审、签字，经批准后方能对外签订合同。4.3 合同正本其中一份应由财务部门保留。五、采购物资入库及出库管理5.1 物资到场后必须由采购部门组织相关使用部门进行联合验收，合格后方可入库。5.2 对不合格物资，采购部门必须与供货商进行协商，采取退货、换货或索赔措施。5.3 对收存入库物资进行核算、清点后，由仓库管理员出具入库或收料单。入库单或收料单一式三联，仓库留存一联作为登记仓库帐用、交采购人员或送货人员一联

31、作为采购或供货部门请款报销凭证、交财务一联作为付款记帐用。5.4 循环使用物资入库填写入库单，消耗性使用物资入库填写收料单。5.5 循环使用物资出库填写出库单，消耗性使用物资入库填写领料单。5.6 物料出库必须要有出库单或领料单，出库单或领料单由领用人填写，经部门经理复核，仓库核量，财务审核，总经理批准，所有字签完以后交由仓库发货。5.7 出库单或领料单一式三联，领用部门自己留存一联作为部门留底，供领双方在确认出库物料的品种、规格、数量和质量后把余下二联交仓库，一联作为仓库出库记账用，另一联由仓库交财务作为仓库出料发货凭证用。5.8 领料人于物料出库时发现问题，未及时当场处理的，则该物料视为合

32、格。5.9 以旧换新的物资一律交旧领新；5.10 对于各部门领用的各种工具、办公用具、设备，仓库均要做“各部门在用工具、办公用具、设备台账”，记录各使用部门在用情况，并于每年年底盘点一次相互核对。5.11 销耗性物资损失或循环使用物资报废时，仓库须填写“销耗性物资损失报告单”或“循环使用物资损失报告单”，经有关技术人员进行查验并在“销耗性物资损失报告单”或“循环使用物资损失报告单”上签字认可后，入库并做好记录和标识。“销耗性物资损失报告单”或“循环使用物资损失报告单”一式两份，仓库留存一份作仓库报损销帐用，报财务一份作为财务报损销帐用。reatmentof heavily polluting

33、industries.Accor ding tomunicipa,land municipalgovernment de ployme ntofseve n big heavy pollution industryregulation three years action pla ns, requirementst oDe cember2016e nd ofQian,alli ncl uded shut stoppedelimi nated of e nterpriseallshutst opped eliminatedinpla ce;June30, 2017Qia n, allincl u

34、ded pl ace reg ulation upgrade andaggl omerationrestructuringofenterprise by unifie d standard regulation inplace,latenotstandardofenterpri se areimpl ementation discontinued;June30, 2018 Qia n,all intends Parkproducti on ofent erprise relocation Parkin place,latenot Parkofare discontinued.In thepro

35、cessofrenovation,willfocuson fouraspect s:tof irmlycl oset he high e nergy consumptionand heavy pollution,hopelessenter prise gover nancea nd production lines,eliminated anumberofyearly emission inte nsity,lowvalue-added productsofbackwar dpr oduction ca pacity.Se cond,we muststri ctly enforcethe sp

36、ace,totalproje ctTrinityenvironmentacce ss system, pr omoting i ndustryaccess a nd environmentalconditions of access ofenter prises t othe Park,industrial park, in principle, no longer theclass on the new project. Thir dly, promoti ngrepla cement a nd reconstructi on ofheavilypolluti ng industries,m

37、ergersand reorganizations,guide enterprise s to energy conservation,recycling a nd l ow-carbon a nd clean production,and improvethe levelofgreendevelopment.Fourtoestablisha long-term supervisionmechanism, i ncrea se thei ntensity ofspe cial inspe ctions,i nvestigateand punish there ctificationis not

38、 in place,normal busi ness of running a nti-pollution i nstallations do not. (Iii) linkagetopromote floodcontrolwater, drainage, watersuppl y,improvi ng watersaving. Speed upcross ang support riverdike reinforcement, and alongPu seawall ex cepti nsura ncerei nforceme nt, andLakeQia n slui ce,and BAC

39、a oslui ce,andcl oud coverreservoir,focusflood contr oldrai nage engi neeri ng construction,vig or ously im plementation strong l ibrarysoliddisprea d row e ngineeri ng, increasedgeol ogica ldisa sterhiddenpoi nts gover nanceefforts, solid advancesmallbasin torrentdisasterg overna nce ,effortsfromes

40、sentiallysolutionbasi nsex,andregionalflood controldrainage capa cityinsufficient ofproblem.V igor ously im plement thepie rs, algaeand otherwatersour ces protecti ona nd, promoti ng rural dri nkingwatersafety pr ojects,setting up waterpricing reformand environmental prote ction me chanism,gui ding

41、water dept h. Furthersoil poll ution and repai r,strengt hen agri culturalnon-poi ntsource pollution prevention,mountain,water, forests,fields,lakes,variouselements mutual l ong. F our,managetotighten control,t o playthreetosplitbattle.Xia Baolong,Se cretary ofprovi ncial party Committeestressedthat

42、whilethe three tosplit operationtimeis overt hreeyears, butthreetosplit must conti nueto catch on,a nd resolve asplit cannotbe change d.Alllocalitiesand departmentstothe village a nd nounaut horised createdi5.12 对消耗性物资有消耗定额的，仓库保管员应协调相关部门控制发放，物 资管理部门（如财务部）应严格控制签字。六、资金付款及报帐管理6.1 根据采购资金用款的特殊性，采购部门可在规定的

43、资金使用计划内，先 向财务部门申请用款。待该项物资发票报帐时，再进行审核。6.2 财务部门在报帐时，应当对原始单据进行审核，经审核无误后方能报帐 具体审核内容如下：6.2.1 有无书面合同。6.2.2 合同是否有授权签订的批准手续。6.2.3 报帐发票的单位、物资名称，数量，单价等是否与合同规定相符。6.2.4 无合同的付款事项是否符合公司相应的规定。6.3 对审核不符合规定的付款，财务部门可以拒绝报帐。财务人员在报帐中 发现问题的，应及时报告或协调处理，以便严格制度，落实责任。6.4 财务和物资采购部门应同时对报帐物资进行基础数据管理，将每一采购 物资的型号规格、供应商、采购单价等基础数据列

44、入微机管理，为比价采购积累 资料。6.5 审计部门应负责对重要采购事项进行监督审计，审计报告直接对董事长 （总经理）负责。七、有关责任7.1 公司经营者及其高级管理人员应当认真执行本规定，支持公司采购部门、 价格监督部门履行职责。7.2 公司责任部门、责任人员、及责任部门负责人应当按照本制度要求，结 合公司实际情况，在执行中不断完善物资比价采购管理。7.3 凡违反本制度，损害公司利益，造成公司资产流失的部门和人员应当承 担相应的责任：给公司造成直接经济损失的，应依法赔偿；对弄虚作假、以权谋 私、帐外暗中收受回扣和收受贿赂的人员，根据情节轻重给予通报批评、记过、 调离岗位、解聘、除名等处理；构成

45、犯罪的，依法追究刑事责任。八、附则共6页第6页videoconfere nce ,Secretaryofthe provi nci alCommittee ofXia Baol ong stre ssed:thi syearis thefivewatertreatment 357 timetablesforthreeyprobl ems found in placefirmlytopreventriver pollution re bound.In a ccorda nce withthe one-stopstrategy,improvingtheinferion ofzation ofall

46、County 648 formedvillagend maa nagement,e nsurethatwa stewatertreatmentfacilityupand r unning, r ole play,avoid t heSun probl em.d, pay spe cialattentiothe Rive rLake ponddesilting operati on. Provi nces nowhave focusedon poll ution control of watergoto dig upmud,asthedeepening waterofthisyearsplays

47、.Next,tojump-start an investigation linetoucheswork,implementation pla n according to t,wastewater is primarily t he sourr ceof backward production capacity,nicreasetheintensity ofsolve outsta ndi ng issues, obvi ously wo ng stations workthi s year to ensure torked,vi ctory ofthe year.The County s d

48、epartmentsathe Elimination of1 provincial control,five waterqualityntsatalllevelsmustfirmly establ ish the guanghuiis g olda nd silver green development conce pt,convi ncedthatCa stleis notrelaxed, always maintai ningstrategisecti on 3munici palities controlle d deteri oration, ensuret hecreati onth

49、i syearofclearriversstandards.Second,payspe cialattentiontopoll ution-cuttingconstructi一.- - 一 - - - I 一 . .11-.一一. I I. .一m.Thircability a nd strong determinati onto imon of nanotubes.Interce ptingnanot.- I- - II_ _provetheenvir onment, consiste ntly playi ngwell fivube sarethe basis of poll utiono

50、fwatersourceengineever-hig herlevel sofcomprehensive well -offsociety was built.(A)laythe sewageuphill battle. Thisye arwe willriverwaterquality impr oved at t hecountylevel, up to fivethisbasi cobjective gra sp ofpoll ution controlt hat focus,wit hthe focus onthreethi ngs:a goodjob,cl earrivers rea

51、ching the Countycreated. Organizati onl ook back special inspection, the Countygarbage River,blackand odor ousRiver iofwater management. Urban sewa getreatment, to improveeffluentfrom sewagetreatmentrate,running a ccura cy, com pliance requirement,speed up t he tow nssupportnetworkconstruction,i s f

52、ocusing on nanotubeshomelast metersquestion.Domesti c sewagetreatme nt inruralarea s,thisyear i s thefinalyear ofthethre e-year acti on, determinati ontofight a ndthem omentumar ound,e ndi ng thesDragnetinve battleonw hreatmentof heavily polluting industries.Accor ding tomuni cipa,land municipalgove

53、rnment de ployme ntofseve n big heavy pollution industryregulation thre e years acti on pla ns, requirementstoDe cember2016end ofQian,alli ncl uded shut stoppedelimi nated of e nterpriseallshutstopped eliminatedi npla ce;June30,2017Qia n, allincl uded pl ace reg ulation upgrade andaggl omerationrest

54、ructuringofenterprise by unifie d standard regulation inplace,latenotstandardofenterpri se areimplementation di scontinued;June30,2018 Qia n,all inte nds Parkproducti on ofent erpri se relocation Parkin place,latenot Parkn,willfocuson fouraspects:tof irmlycl oset he high e nergy consumptionand heavy

55、 pollution,hopelessenter prise gover nancea nd production lines,eliminate d anumber ofyearly emissi on inte nsity,lowvalue -added productsof backwar dpr oduction ca pacity.Se cond,w e muststri ctly enfor cethe space,total proje ctTrinityenvironmentacce ss system, pr omoting i ndustryaccess a nd environmentalconditions of access ofenter prises t othe Park,i ndustrial park, in pri nciple, no longer theclass on