I. Purchase Type
According to different procurement subjects, it can be divided into individual procurement, family procurement, enterprise procurement, group procurement and government procurement.
According to the different procurement methods, it can be divided into bidding procurement, competitive negotiation procurement, inquiry procurement, single-source procurement, fixed-point procurement, agreement supply, online procurement, procurement card procurement and so on.
According to the different modes of production, it can be divided into purchasing and marketing. Suitable for low-cost standardized products and parents of high-cost product types.
Second, the types of procurement fraud
Bribery is to provide money or other incentives to ensure the safety of its activities, so as not to be supervised by government officials.
If individuals, companies, societies or other groups offer money on their own initiative, it constitutes the crime of accepting bribes;
If the buyer asks others to pay, it is extortion;
If the buyer provides information or signs a contract in order to accept money and benefits or seek powerful groups or individuals as political background, it constitutes corruption.
Monopoly or collusion of suppliers' products is also a kind of procurement fraud. In order to maximize their own profits, suppliers collude and unite with each other in the procurement market to form a seller's market for purchased products, thus monopolizing product prices.
Three. General fraud prevention
1) Provisions on supplier qualification requirements, bidding agency management, bid evaluation standards and procedures, etc.
2) Establish a supplier alliance organization and strictly enter the supplier market. Its members are registered in relevant government departments and have the qualification to participate in procurement bidding. When suppliers participate in procurement bidding activities, they must provide a series of documents to prove that they have always complied with commercial laws.
3) Procurement projects and contract conditions should also be invited by public bidding, and the bidder's data pre-examination and bid evaluation criteria should be informed to the public in advance.
4) Shopping card
Buying a card is used for settlement, and funds can flow in and out of the card, which can reduce the cash flow momentum and avoid misappropriation, illegal occupation, corruption and theft of funds; Refueling, maintenance, insurance and purchase of goods can be reduced through public bidding; It can avoid false invoices and save financial expenditure.
5) Establish a sample library and put it into storage according to the sample acceptance.
6) Implement job rotation and change buyers between different commodities.
7) Strengthen inventory management. For example, in order to avoid stealing things from the warehouse and selling them, the goods that make up for the losses are generally not accounted for, and the purchasers "take advantage of the situation" and steal such things and gifts for themselves. Provide false warehousing data, with misleading signs on the outside of the carton and filled with waste, waste materials or low-priced materials.
8) Supervision of each link. * * * There are nine links that need supervision, namely, planning, examination and approval, inquiry, bidding, contract signing, acceptance, accounting, payment and requisition.
9) Buy employee loyalty insurance. If employees use their powers to do activities that harm the interests of enterprises, enterprises can claim losses from insurance companies.
Fourth, bidding.
1. Scope of application
(1) Materials with a contract amount of more than 50,000 yuan.
(2) Projects with a contract amount of more than 500,000 yuan.
(3) Services with a contract amount of more than 50,000 yuan.
(four) the procurement items specified in the procurement catalogue that should be centralized and do not meet the above standards.
Step 2 cheat
Bidders collude with each other to manipulate prices.
Bidders collude with each other and decide the winning bidder by default.
Before the public bid opening, the tenderee opens the bidders' bid documents privately, divulges relevant information to specific bidders, and assists specific bidders to change their bid prices or change their bids.
The tenderer intentionally refuses to bid and changes the bidding method.
The so-called bidding failure is actually a kind of bidding failure, which refers to the phenomenon that in the procurement activities, due to the lack of three effective bidders or three substantive responses to the bidding documents, the bidding has to be reorganized or other procurement methods have to be adopted.
The tenderer sets the threshold to make the default supplier win the bid.
Leak the list of bid evaluation committees in advance.
A survey of verbs (abbreviation of verb)
1. Definition:
Inquiry procurement, also known as shopping around, is suitable for the situation that the specifications and standards of purchased goods are unified, the spot supply is sufficient and the price changes little.
2. Phenomenon:
1) In reality, some purchasing personnel, under the guise of sponsorship fees, have intensified their efforts to force suppliers to provide more sponsorship, which is called sponsorship. In fact, they demand kickbacks in disguise, and most of them end up in their own pockets.
2) Purchasing personnel or their relatives set up factories or companies outside, and then cultivate them into their own qualified suppliers.
3) Purchasing personnel are likely to collude with the interests of suppliers, regardless of the company's procurement needs, and blindly increase the procurement volume of suppliers. This over-purchase situation is hidden.
4) Purchasing personnel are likely to collude with the interests of suppliers, regardless of the company's procurement needs, and blindly increase the procurement volume of suppliers. The situation of over-purchasing has certain concealment.
3. Prevention:
1) At least 3 suppliers are invited to quote.
2) The law stipulates that "the inquiry team consists of representatives of the purchaser and relevant experts, with an odd number of more than three, and the number of experts shall not be less than two thirds of the total number of members".
2. Clearly publicize the qualifications of the inquiry object.
3. Carefully examine the reasons for choosing the inquiry procurement method.
Six, a single purchase
1. Definition:
The purchaser's request for suggestions or quotations from a single supplier is applicable to special situations such as purchasing products or patents, artworks, secret negotiation, original form or first manufacturing, contract addition and subsequent expansion.
According to the relevant laws and regulations, the selection of single-source procurement projects must be approved by the examination and approval authority designated by the state, and a notice shall be issued in the designated official media to provide a full opportunity for evaluation. However, in the actual procurement work, the information purchased through a single source in China is rarely disclosed or only a small part is disclosed, and the relevant competent departments rarely implement effective supervision, thus breeding a lot of corruption and fraud.
2. Prevention:
The results of single-source procurement will be disclosed to the public in the media designated by the procurement supervision and management department in time and accept public supervision.
Seven, designated procurement
1. Definition:
The fixed-point procurement cycle is basically one year. Generally, designated suppliers are determined through bidding. In this year, the confirmed purchased equipment, goods and services will be supplied and serviced by the designated suppliers according to the daily supply or service demand, and will be settled and paid regularly.
2. Scope of application:
(1) Standard-finalized goods or some service items.
(2) A single batch of projects with small purchases but large purchases.
(3) The prices of products purchased at designated places and items with slow model updates.
3. Advantages and disadvantages:
1) The market competitiveness is poor, and it is only organized once a year, so it is not easy to get the attention of potential suppliers.
2) It is not easy to control the fluctuation of prices, especially in market economic activities, prices are controlled by the law of value, and there are many changing factors, which are difficult to master.
3) Driven by interests, suppliers deliberately raise the price or add preferential rates to the retail price when pricing, playing two-faced tricks.
4) Act as an umbrella for illegal expenses, such as a purchasing unit writing off illegal expenses 10000 yuan, or changing the driver's certificate into other goods with the same value at the gas station without refueling.
5) Some places even have no rights and obligations in the terms of the procurement center agreement, and even the management department collects the performance bond and only collects the service fee for winning the bid.
6) Because in many "fixed-point" maintenance agreements, the prices of main materials and accessories and their preferential degrees are generally clear, many fixed-point maintenance companies have turned the sign of "making money" to the number of materials and accessories, and used their brains and tricks in the process of replacement, acquisition and use. Some use old materials and accessories that were replaced by other vehicles in the past.
4. Prevention
1) On the one hand, the designated supplier should provide the basis for price changes in time, so that the purchaser can verify and record the price changes in time; On the one hand, it is necessary to formulate quota standards. For purchases that reach a certain amount, it is necessary to let the designated suppliers flow, organize the designated suppliers, and determine the final suppliers through re-competition.
2) post supervision and evaluation of designated suppliers.
Eight. Agreement purchase
1. Definition:
Agreement supply means that the purchaser and supplier of bulk standardized commodities have formed relatively reliable commercial credit through long-term business contacts, and the purchaser agrees to reach a long-term supply contract with the supplier through agreement.
2. Scope of application:
1) Procurement items with unit price or total amount not exceeding RMB 200,000 (excluding RMB 200,000).
2) Generally, the purchased goods are bulk and relatively standardized, such as primary products, office supplies and standard consumables. Because its price fluctuates little, its varieties and specifications are relatively simple and easy to settle accounts.
3) Both the buyer and the seller of the agreed source of goods need to have high integrity.
4) The commercial mode of contract supply is mostly to review the product model and price, so as to form a specific winning product and the highest price.
5) The scope of supply under the agreement has been continuously expanded, from the initial agreement purchase of vehicles to the agreement purchase of office supplies such as computers, printers, fax machines, desktop multifunction machines, projectors, photocopiers, air conditioning equipment, office furniture and elevators.
3. Advantages and disadvantages:
1) Regardless of the purchase quantity, the purchase cost is the same, and the purchase phase will not increase or decrease with the purchase quantity.
2) The selection range of products supplied by agreement is narrow.
3) During the agreed supply period, if other suppliers want to enter, they can only wait for the next bidding, which to some extent excludes the opportunity for potential suppliers to participate in the competition on an equal footing.
4) Products purchased at the original price but reduced in price.
5) By adopting the procurement method of agreement supply, it may be found that the information product standards determined at the beginning are "outdated" at the end of the cycle.
4. Prevention:
1) Require the successful supplier to update the price and standard of the products supplied regularly every month;
2) Regularly evaluate the system, and build a supplier market exit mechanism.
Strictly review the reputation, performance ability, after-sales guarantee, supply price, preferential rate, price information feedback and product quality of suppliers. , the implementation of the violation complaint notification system, the supplier will be included in the "blacklist" and its credit rating will be reduced.
3) Bulk goods shall be priced in batches. The price discount rate or price of each product and brand is linked to the price segment and purchase volume, and is divided into several grades according to the quantity. Each supplier quoted the price or discount rate of his products in different price segments. The product price gradually decreased and the discount rate gradually increased, but the highest discount rate or the lowest price was uncertain. Purchasing units can purchase directly from suppliers.
4) Implement the second online bidding system. For the fixed-point agreement supply projects above the bulk purchase amount, the second bidding document will be published on the Internet for the brand and model of the agreement supply selected by the owner, allowing all qualified agreement and non-agreement suppliers to bid again at a certain percentage lower than the agreement price, and finally the winning bidder will be determined on the principle of maximum downward preferential margin.
5) Publish the online transaction price in a timely manner on the online supply agreement.