[初中教育]采购制度.doc

Purchasing Policies & Procedures 采购政策及程序Policy No.制度编号 :FIN06-02Effective Date生效日期 :Issued by: 发出 : Approved by:批准 : Mr. SUBJECT主题:Quotation 报价1.Objective 目的:To establish a standard for all purchases having at least three competitive quotes. 建立此标准以确保所有采购有至少三家报价2.Policy 政策:2.1For every purchase (except media advertisements) the Purchasing Department should obtain quotations from at least three reputable suppliers who shall be the Hotel's approved suppliers.每次采购（媒介广告除外）采购部必须获取至少三家著名供应商家的报价2.2The Purchasing Department should ensure that quotations respond to all specifications, especially as to quality of the merchandise.采购部确保所有物品的报价，特别是货品质量2.3For future reference and for Auditor's inspection, formal written quotations from the suppliers are to be requested for record purpose.工整填写供应商报价以便将来参考和审计检查2.4Exceptions to Three Quotations2.4.1When items to be purchased are continuously used and current purchase prices are same as the last purchase prices where quotations and quality of goods have been previously evaluated, then further quotations need not be obtained.当采购商品持续使用且目前采购价与前次采购价相同，不需填写报价However, Purchasing Department should always check to ensure whether prices could be lowered due to lower import duties or competition in the market and whether if lower prices could be obtained for the same product and quality or is there a good substitute available.然而，采购部需要持续了解以关注由于关税降低或市场竞争导致的价格下降，以期同种产品和质量获得更优廉的价格或寻找更好的替代品Purchasing Department should continuously source out new suppliers for competitive price comparison and not totally relied on current list of authorized suppliers.采购部需持续寻找新的供应商以获得竞争性的价格比较，不依赖于现行经过审批的供应商2.4.2Where a particular brand or model of equipment or goods are only or can only be used in the Hotel, then in such cases Purchasing Department has to ensure that prices quoted are the best available by comparison with other users of the products or with the manufacturers concerned.酒店使用的设备或物品有详细的品牌或型号，采购部需确保报价与其他产品使用者或相关制造商的比较最具优势Purchasing Policies & Procedures 采购政策及程序Policy No.制度编号 :FIN06-03Effective Date生效日期 :Issued by: 发出 : Approved by: 批准 : SUBJECT主题:Capital Expenses 固定资产采购1.Objective 目的:To establish a formal approval cycle and procedures for all fixed asset acquisitions by the Hotel. 为酒店所有的固定资产采购建立标准的审批流程2.Policy 政策:2.1For all fixed asset purchase, no Purchase Contract or Purchase Order will be issued by the Hotel or agreement to purchase be entered into unless the necessary prior written approvals have been obtained as specified in the procedures below. The only exception to this policy will be an emergency project which is also defined in the procedures. 对于所有固定资产的采购, 必须事先以书面形式立项并获取审批, 只有紧急项目例外.2.2All capital expenditure request with an amount over RMB100,000 should be attached with a "Return on Investment Analysis" statement to support the purchase.超过人民币100000元的固定资产采购必须附上“投资回报分析”2.3All budgeted projects that are not utilised prior to the year end are automatically cancelled unless approval to carry them forward to next financial year has been obtained from the General Manager and Owner.所有年度未执行的预算项目将会被自动取消，除非得到总经理和业主同意转移至下一年3.Categories of Addition of Fixed Assets 新增的固定资产的类别3.1 Minor Fixed Asset Additions添加小型固定资产Expenditure for fixed assets under RMB2,000 are to be expended off in the Profit and Loss account unless the purchase is an integral part of a large capital project. 低于人民币2,000元的资产或费用应直接记入酒店经营费用帐户除非该支出是属于一个大的购置项目3.2Budget Projects预算项目A budgeted project is one that has been approved by the Management and Owner as part of the Capital Budget for the year. A project will not be treated as budgeted if there is a material change in the specification or scope of the project, or if the actual cost will exceed the budgeted amount by 10% or RMB50,000, whichever is lesser. A project that does not fulfil the criteria of the original budget becomes a non-budgeted project. 固定资产预算项目是酒店管理层和业主在当年的固定资产预算中审批过的项目, 在材料改变或项目范围改变或实际成本超出预算10%或人民币50,000元的情况下这个项目不会按预算项目处理, 像这种没有履行原始预算标准项目应归为无预算项目.3.3Non-budgeted Projects无预算项目A non-budgeted project is one that does not conform to or was not included in the Capital Expenditure and Special Repair & Maintenance Budget. The Hotel Management will not approve any non-budgeted project unless the funds for the purchase have been identified within the Capital Expenditure and Special Repair & Maintenance Budget due to the cancellation or reduction of other budgeted projects.无预算项目是没有确认或不包括在固定资产和特殊维护预算内的项目，酒店管理层对无预算的项目不予批准，除非此采购资金在固定资产和特殊维护预算中取消或减少的项目中3.4Emergency Projects 紧急采购A project will be defined as an emergency projects if it satisfies one of the following criteria:满足下列条款之一的项目确认为紧急采购：(a)Necessary to protect or prevent damage to employees, guests or other member of the public;对预防或保护人身伤害有必要(b)Necessary to prevent closure or restriction to any essential guest services;对防止某项服务被限制或停止有必要(c)Necessary to conform to legal requirements.必要的法定采购4.Procedures for Raising a Capital Expenditure Request 固定资产请购单的程序4.1Capital Expenditure Request (CER) form in triplicate is to be raised for capital expenditure by requisitioning department, together with Return on Investment Analysis report, three quotations and with the recommended vendor written on the requisition form. The CER must be furnished with the required information. It is the responsibility of the requisitioning department to check the capital budget first before submitting the CER to their Division Head for approval.固定资产请购单一式三联, 由申请部门请购固定资产时填写, 附上投资回报分析, 三家报价必须填写在请购单上, 申请部门必须事先检查预算情况, 然后递交本部门总监审批.4.2If the addition of fixed assets are plant and machinery, the CER must be routed to the Director of Engineering to confirm if any electrical, plumbing or any other engineering works are required before it is further routed to the Director of Finance. The Director of Engineering has to endorse on the CER accordingly. The cost of the additional engineering work should be stated on the budget concerned.如果添加的固定资产是机器设备，资产请购单必须先由工程总监确认是否有一些电路, 管道或其它工作需要, 这些增加的工作成本必须考虑在预算中, 在递交财务总监之前必须先由工程总监签字审批.4.3All three copies are then sent to Director of Finance for verification and authorisation. Once approved, a CER number will be assigned to the CER and the budget will be updated accordingly. The CER is then routed to the General Manager and Owner or final approval.一式三联送交财务总监审批，一旦核准，将被编号并更新预算并送交总经理和业主最后审批4.4If the requisition has not been budgeted, the division head has to seek prior approval from the General Manager and Owner with all the necessary justifications before the CER is further proceeded.如果申请未列入预算，相关部门经理需向总经理和业主提供充分的理由以获得批准4.5Once the CER is approved by the General Manager and Owner, purchasing department can issue the Purchase Contract or Purchase Order.固定资产请购单得到总经理和业主批准后，采购部发出采购合同或采购订单Purchasing Policies & Procedures 采购政策及程序Policy No.制度编号 :FIN06-04Effective Date生效日期 :Issued by: 发出 : Approved by: 批准 : SUBJECT主题:Petty Cash Expenditure 现金采购1.Objective目的:To ensure that petty cash expenditure is controlled and that expenditure cannot be incurred through this mechanism without authorization. 确保现金采购被严格控制2.Policy 政策:2.1Petty Cash can only be used on现金采购只适用于:(a)emergency case : as in some cases, it is understood that there are conditions that require some deviations from the standard purchasing procedure, i.e. when an emergency develops for goods and services needed in a rush; or紧急事件：特殊情况下不能按照标准采购程序，如：急需的物品和服务(b)purchasing miscellaneous items ordered by various departments which cannot be obtained from the regular suppliers; and各部门订购的杂项且没有正规供应商(c)the value of expenditure must be less than RMB500.价格必须低于人民币500元2.2For purchases more than RMB500, normal purchasing procedures should be applied (see Policy FIN06-01).超过人民币500元的采购需按照正常的采购程序（见FIN06-01制度）2.3All petty cash reimbursements must be supported by a Petty Cash Voucher and signed for by a department head and approved by the Director of Finance or in his absence another officer of the Hotel authorized to sign. 所有小额现金报销必须填写现金报销单并由部门经理签字送交财务总监批准，或在其休假时由其办公室指定人员签字批准3.Procedures 程序:3.1Establishment of a Float 确定备用金3.1.1A float for petty cash purchases should be established and retained by the General Cashier. 总出纳必须保留一定的备用金用以支付零用现金报销3.1.2The float should be maintained on an imprested basis, with regular weekly submissions of petty cash vouchers for refunds to the full imprested value of the float. 先用备用金支付零用现金报销, 然后每周用零用现金报销单申请报销总额来补足备用金3.2Reimbursements of Petty Cash Expenditure 零用现金报销3.2.1Before applying for petty cash purchase, the initiating department should check with the General Store whether the item requested or any substitute is available.申请现金采购前部门需与总仓确认是否有货或有无替代品3.2.2All disbursements can only be reimbursed by a Petty Cash Vouchers completed in ink and should bear the following details:所有现金支出报销必须用墨水笔填写报销单并清楚记录以下详细资料：i) the person and department;人员和部门ii) the reason for the disbursement;付款原因iii) the amount in words and figures;金额大小写iv)the date;日期iv) the expense code to be charged.费用代码All petty cash vouchers should be supported by all original invoices.所有现金报销单必须附上所有原始发票3.2.3All vouchers must be signed by:所有单据必须有下列签字：i) a department head as authorization of the disbursement;部门经理认可ii) a cheque signatory as approval for the payment of the voucher;付款批准iii)the recipient of the cash.现金收据3.2.4The claimants should collect the reimbursements from General Cashier.申请人从总出纳处领取报销金3.3Reimbursement of Petty Cash Float 小额现金报销The individual petty cash vouchers should be summarized weekly, to allow a reimbursement cheque to be raised to top up the imprested float.每周汇总现金报销单，准备支票补足备用金Purchasing Policies & Procedures 采购政策及程序Policy No.制度编号 :FIN06-05Effective Date生效日期 :Issued by: 发出 : Approved by: 批准 : SUBJECT主题:Purchase Order & Contract 采购订单和合同1.Objective 目的:To establish a standard on controlling the Purchase Order (PO) or Purchase Contract (PC) which will, on completion, be a legally binding document.建立此标准以控制采购订单和合同的完成2.Policy 政策:2.1The PO/PC should be issued at the discretion of the Purchasing Manager, but must be approved by the General Manager or Director of Finance.PO/PC由采购部经理发出，但必须得到总经理或财务总监的批准2.2PO/PC is issued accordingly to the monetary amount of the order:PO/PC根据金额划分：a)Under RMB50, 000 - Purchase OrderRMB50, 000以上 采购订单b)Over RMB50, 001 - Purchase Contract RMB50, 000以上 采购合同2.3It is the responsibility of the Purchasing Department to follow up with the supplier for the delivery till the completion of PO/PC.采购部负责对PO/PC的跟进直到完成送货3.Issuance of Purchase Orders 发出采购订单:3.1The PO/PC is an authorization for suppliers to supply products or services specified by the Hotel. The orders/contracts are serially numbered.PO/PC由经过批准的供应商提供产品或服务，订单/合同需连号3.2Based on the approved Purchase Requisition (PR) and Capital Expenditure Request (CER), the Purchasing prepares 2 sets of PO/PC with the following information:经过批准的采购申请单和固定资产申请单，采购部应准备两套PO/PC，并包括以下信息：a)Name & address of supplier;供应商姓名和地址b)PR number if the items purchased from one supplier;采购申请单号码c)Date of order;订单日期d)User department;使用部门e)Purchasing specification - quantity, description, unit price, delivery instructions;采购规格 数量、类型、单价、交货说明f)Total monetary value;总金额g) Payment arrangement.付款合同The supplier is then called to sign the PO/PC.供应商在PO/PC上签字3.3After the PO/PC signed by the supplier, the completed set of PO/PC together with PR and quotations should be sent to General Manager or Director of Finance (in the absence of former) for signature and authorization according to Section 2.2 above prior to the order being placed. 当供应商在PO/PC上签字后，将整套PO/PC和采购申请单及报价送交总经理或财务总监签字，经过授权后按照2.2条操作3.4Distribution of PO/PC. 分发PO/PC.After signed by GM or DOF, Purchasing makes copies of PO/PC and distribute as follow:经过总经理或财务总监签字后，采购部复印PO/PC并分发： Purchase Contract 采购合同:1st Original-To Supplier 供应商2nd Original-To DOF office 财务总监办公室Purchase Order 采购订单:1st Copy*-To Purchasing Master File 采购部存档2nd Copy*-To Accounts Payable 财务应付3rd Copy*-To Receiving as authority to receive the goods 收货部4th Copy*-To Requisition Department 申请部门5th Copy*-To Supplier 供应商* PR/CER is attached with PO/PC during distribution. 分发中采购申请单和固定资产申请单与PO/PC一道4.Order Expediting / Follow Up 跟单:4.1The purchasing department is required to follow up or expedite the order under the following situations:采购部需要在以下情形跟单或催单a)Deliveries are not made as scheduled.未按照进程表送货b)There are problems (such as improper quality and quantity) with orders that are delivered.交货出现问题（如：质量和数量不符合要求）c)PO/PC is placed with new suppliers and purchasing department does not want to take chances.PO/PC更换新供应商d)PO/PC is placed with problem suppliers as when there is no other source of supply.由于无其他供货途径，仍然与有问题的供应商合作4.2Outstanding PO/PC review, including partially filled PO/PC, must be made monthly or more frequently as operational needs demand to expedite the delivery.根据营运需要每月或更频繁地检查未完成的PO/PC5.Cancellation Of Order 取消订单:5.1Initiation from Hotel 酒店提出If for any reason an outstanding PO/PC must be cancelled, the Purchasing Department should notify the supplier concerned as soon as possible and obtain their approval for the cancellation. Cancellation penalties should be avoided, and a negative response from the supplier should be drawn to the attention of the Director of Finance who will determine the best course of action.如果取消订单，采购部必须立即通知相关供应商并获得他们的同意，避免违约金的产生，如果供应商不同意，财务总监需给予关注并确定采取必要的措施5.2Initiation from Supplier 供应商提出If the