(1) Improve the system and standardize the operation.
Strengthening system construction, perfecting audit laws and regulations, and promoting audit standardization are the primary tasks that we always pay attention to. 1996 formulated the "material procurement contract review method (trial)". 1997 We have also formulated the Measures for Auditing Economic Contracts to further guide our work. In recent years, with the development of economy and the deepening of factory restructuring, the original contract audit system can no longer meet the needs of factory economic development. In 2002, we put improving and perfecting the contract audit system and standardizing the contract audit behavior into the key work. On the basis of the original system, learning and drawing lessons from new auditing methods and viewpoints, and summing up work experience, two systems, namely, the Measures for Auditing Economic Contracts and the Measures for Implementing the Auditing of Materials (Equipment) Procurement Contracts, were revised and promulgated. The revised system stipulates in more detail the audit responsibilities, scope and procedures that auditors should perform, as well as the audit principle of "comprehensive, efficient, legal and fair". This not only makes auditors have rules to follow, but also makes audit procedures more reasonable and improves audit quality and accuracy.
(two) a comprehensive review, highlighting the key points.
There are many monthly material purchase contracts for the whole plant, and each contract involves many kinds of materials and miscellaneous specifications. We overcome difficulties in our work and adhere to the policy of comprehensive audit and highlighting key points.
1. With regard to the scope of contract review, we further expanded the depth and intensity of the review, requiring the submitting units to submit contracts and invoices for review on time to prevent the phenomenon of evading the review. We also supervise the contract implementation of the submitting units to prevent suppliers from exceeding the contract supply and expanding business without authorization. In addition, the audit of contract authenticity, strictness of contract terms, compliance, legality and supplier's performance ability has been strengthened. Usually, before auditing the contract price, the terms of the contract should be reviewed. If defects are found in the contract and necessary and unfavorable clauses are omitted, they should be pointed out in time and requested to be corrected by the submitting unit. Especially for bulk purchase contracts and foreign-related contracts, we strictly supervise to ensure that the legitimate rights and interests of the factory are not harmed.
2. In terms of contract review procedures, we completed the signing of contracts and invoices without problems within 3 review days, and acted in strict accordance with the regulations, and implemented the contract registration and signing system to ensure that there was no omission in the review work. For contracts and invoices that do not meet the conditions for submission, we will explain them to the submitting unit in time and ask the submitting unit to go through the formalities before submitting them for review.
3. In the principle of contract audit, we should conscientiously implement the procurement principle of "shopping around, comparing quality and price", because the focus of material procurement contract audit is price audit. Therefore, under the guidance of the two systems of the factory, we conduct price audit in strict accordance with the regulations. In the contract price audit, we pay attention to the collection of price information. First, the auditors have established audit ledgers, which are filed monthly to track and manage the prices of materials and products within their jurisdiction. Second, do a good job in market research. Because a lot of price and other information need to go to the market research in person to master. Thirdly, subscribe to Hunan Material Information magazine and learn about the price changes of materials and products on the material information website, so that you can get first-hand information in time. In this way, the "black-box operation" in material procurement under the condition of unknown price is avoided, and the economic interests of the factory are prevented from being harmed by artificially raising the material procurement price. Fourth, do a good job in quality tracking. Through the follow-up investigation of the quality of purchased materials, the quality information is used to guide the next price comparison process, so as to make the formulated price more reasonable and accurate. When we find that the contract price is higher than the market price or the cost accounting price, we don't directly coordinate with the supplier, but put forward our audit opinions to the planner in charge of signing the contract in ministry of materials and equipment, who will know or calculate the price, and then determine the contract price through the way that the planner signs the contract again or we directly issue the audit opinions. In addition, we give full play to the role of price audit in supervision and evaluation. In July every year, the material purchase price in the first half of the year is comprehensively summarized and analyzed, and the material purchase price in the second half of the year is predicted, and the Material Purchase Price Analysis in the First Half of the Year and the Forecast in the Second Half of the Year is written to provide reference for the procurement work of the material procurement department in the second half of the year.
4. In terms of contract review methods, we actively explore and constantly improve. According to the actual situation, we use different methods to audit: (1) Detailed investigation: check whether the invoice is consistent with the contract unit price, product name and specification; Whether the settlement of packing fee and freight is consistent with the contract; (2) Comparative verification: Check the materials with the same names and specifications in several contracts to see if the prices are improper. If there are differences, the reasons should be traced back; (3) Broaden our thinking, and see if there is any behavior of buying at a high price and harming the interests of the factory from the purchasing in different periods. In 2000, we compiled a new contract audit management system with computer programmers according to the needs of our work. We put the contracts signed in that month into the computer for filing according to the classification of materials, equipment, tooling and technology. When the same material is imported next month, the computer will automatically display the previous purchase price of the material. If the price is higher than the original purchase price, the computer will pop up a dialog box, prompting you to check the price again. The system also has an audit opinion format. When we find that the contract price is higher than the market price, the computer can automatically generate and print the audit opinion as long as the contract content and audit opinion are input into the computer. The audit opinion shall be sent to the material department together with the contract, and the material department shall re-approve the contract amount according to the audit opinion. The use of contract audit management system not only facilitates our work, but also avoids possible mistakes in manual statistics and improves the accuracy and efficiency of contract audit work.
Pragmatic, understanding and support.
Audit work is to find out other people's mistakes, which is easy to offend people. In our work, our principles are strict and earnest, equal treatment, no mercy, seeking truth from facts in dealing with problems, giving people opportunities for improvement and not expanding problems at will. Through close cooperation with materials and other departments, we have gained the understanding and support of most people. For example, in the bidding negotiation of materials with large consumption on electric locomotives, we will evaluate the bidding project together with the personnel of materials, technology, quality assurance and other departments, and select excellent suppliers with low price, good quality and timely delivery. In the bidding negotiation, we should give full play to our own advantages, calculate the cost and price, compare the quality and price with suppliers, reduce the procurement cost, truly achieve open, fair and just competition, make everyone equal before the price, and realize low-cost procurement on the premise of the same quality. In the past three years, we have saved 8.05 million yuan in purchasing funds for the factory. At present, the coverage rate of bidding projects has reached 70% of annual material procurement.