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No. 7 of the Application Guidelines for Enterprise Internal Control – Procurement Business
(Ministry of Finance, China Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission, No. 11 [2010] of the Ministry of Finance April 15, 2010)
| | 企业内部控制应用指引第7号－－采购业务
（财政部、证监会、审计署、银监会、保监会 财会[2010]11号 2010年4月15日）
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Chapter I General Provisions
| | 第一章 总 则
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Article 1 These Guidelines are formulated in accordance with the relevant laws and regulations and the Basic Internal Control Norms for Enterprises for purposes of promoting the reasonable procurement of enterprises to meet the needs of production and business operation, regulating procurement activities, and preventing procurement risks.
| | 第一条 为了促进企业合理采购，满足生产经营需要，规范采购行为，防范采购风险，根据有关法律法规和《企业内部控制基本规范》，制定本指引。
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Article 2 The term “procurement” as mentioned in these Guidelines refers to the purchase of materials (or receiving of services), payments and other related activities.
| | 第二条 本指引所称采购，是指购买物资（或接受劳务）及支付款项等相关活动。
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Article 3 The procurement business of an enterprise shall at least pay attention to the following risks:
| | 第三条 企业采购业务至少应当关注下列风险：
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(1) unreasonable arrangements for procurement plans and inaccurate forecasting of market change trends, which result in inventory shortage or backlog, and thus may lead to production stagnation or waste of resources of the enterprise;
| | （一）采购计划安排不合理，市场变化趋势预测不准确，造成库存短缺或积压，可能导致企业生产停滞或资源浪费。
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(2) improper selection of suppliers, unreasonable procurement ways, unscientific bidding or pricing mechanism, and non-standard examination & approval and authorization, which may lead to procurement of materials with inferior quality but high price, frauds or the enterprise's being cheated; and
| | （二）供应商选择不当，采购方式不合理，招投标或定价机制不科学，授权审批不规范，可能导致采购物资质次价高，出现舞弊或遭受欺诈。
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(3) non-standard acceptance check of procurement, and lax examination of payment, which may lead to loss of procured materials or funds for procurement, or credit damage.
| | （三）采购验收不规范，付款审核不严，可能导致采购物资、资金损失或信用受损。
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Article 4 An enterprise shall, in light of its actualities, comprehensively go over the procurement business process, improve the management systems related to the procurement business, make overall arrangements for procurement plans, clarifying the duties and examination and approval authority in the links of purchase requisition, examination and approval, purchase, acceptance check, payment, post-procurement assessment, etc., handle the procurement business in accordance with the prescribed examination and approval authority and procedures, establish a price supervision mechanism, regularly inspect and evaluate the weak links in the procurement process, and take effective control measures to ensure that the procurement of materials meets the needs of its production and business operation.
| | 第四条 企业应当结合实际情况，全面梳理采购业务流程，完善采购业务相关管理制度，统筹安排采购计划，明确请购、审批、购买、验收、付款、采购后评估等环节的职责和审批权限，按照规定的审批权限和程序办理采购业务，建立价格监督机制，定期检查和评价采购过程中的薄弱环节，采取有效控制措施，确保物资采购满足企业生产经营需要。
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Chapter II Purchase
| | 第二章 购 买
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Article 5 The procurement business of an enterprise shall be centralized, and avoid multi-end procurement or decentralized procurement, so as to improve the efficiency of the procurement business, reduce procurement costs, and plug loopholes in management. The enterprise shall regularly subject the personnel handling the procurement business to post rotation. For the important and highly technical procurement businesses, the enterprise shall organize relevant experts to make demonstrations, and conduct collective decision making and examination and approval.
Except for small-sum and sporadic materials or services, the enterprise shall not assign the same institution to handle the whole process of procurement business.
| | 第五条 企业的采购业务应当集中，避免多头采购或分散采购，以提高采购业务效率，降低采购成本，堵塞管理漏洞。企业应当对办理采购业务的人员定期进行岗位轮换。重要和技术性较强的采购业务，应当组织相关专家进行论证，实行集体决策和审批。
企业除小额零星物资或服务外，不得安排同一机构办理采购业务全过程。
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Article 6 An enterprise shall establish a purchase requisition system, determine the specialized management departments in accordance with the type of materials to be purchased or the services to be received and grant them corresponding purchase requisition right, and shall clarify the duties and authorities of the relevant departments or personnel and corresponding procedures for purchase requisition and examination and approval.
．．．．．． | | 第六条 企业应当建立采购申请制度，依据购买物资或接受劳务的类型，确定归口管理部门，授予相应的请购权，明确相关部门或人员的职责权限及相应的请购和审批程序。
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