Countermeasures to prevent procurement risks

As colleagues in the supply industry, we all know that we need to focus on five aspects in our work, among which risk management and market intelligence are the first, which shows the importance of risk management, so how to prevent procurement risks?

1. We should establish and improve the internal control system, strengthen education and improve the quality.

We should establish and improve the internal control system and procedures, strengthen the training and education of employees, especially procurement personnel, constantly enhance the legal concept, attach importance to the construction of professional ethics, do things according to law, cultivate the team spirit of enterprises, enhance the risk prevention ability within enterprises, and fundamentally eliminate contract risks.

2. Strengthen the supervision of material procurement bidding and contract signing

Check whether the material procurement bidding is carried out in accordance with the standardized procedures and whether there is any violation of regulations. Whether the purchasing department and personnel investigate suppliers and select qualified suppliers. Whether to review and evaluate suppliers once a year.

strengthen contract signing supervision. Check whether the terms of the contract are contrary to policies and laws, so as to prevent the contract from being invalid because of illegal contents, unqualified parties or exceeding the business scope; Grasp the performance ability of the other party through credit investigation; Strictly examine and approve those abnormal situations such as not paying attention to benefits, seeking for distance from the near, and entering the situation; Review whether the terms of the contract are complete, whether the rights and obligations of the parties are clear, whether there is a single contract, whether the procedures are available and whether the signature is complete.

3. Strengthen all-round supervision of the whole process of material procurement.

The whole process refers to the supervision of all links such as planning, approval, inquiry, bidding, signing, acceptance, accounting, payment and requisition. The focus is on the supervision of the four key control points: plan making, contract signing, quality acceptance and settlement payment, so as to ensure that there is no fraud. All-round supervision refers to the three-pronged approach of internal control audit, financial audit and system assessment. A scientific and standardized procurement mechanism can not only reduce the price and improve the quality of material procurement, but also protect procurement personnel and avoid external contradictions.

Strengthen the audit of material demand plan and material purchase plan

Review whether the material demand plan of the purchasing department of the enterprise and the preparation basis of the material purchase plan are scientific; Investigate and predict whether there is any deviation from reality; Whether the planned goal is consistent with the realization goal; Whether there are guarantee measures for purchase quantity, purchase target, purchase time, transportation plan, use plan and quality plan.

do a good job in contract authentication audit

review whether the parties to an economic contract have the subject qualification, civil rights capacity and behavioral capacity.

examine whether the parties to an economic contract express their will.

review whether the main clauses of economic contracts meet the requirements of national laws and administrative regulations.

review whether the main terms of the economic contract are complete, whether the written expression is accurate, and whether the contract is signed in accordance with legal procedures. Through audit verification, unreasonable and illegal phenomena in the process of contract conclusion can be found and corrected in time; Requesting the parties to supplement the missing necessary clauses; Modify the content of obviously unfair; Stop the illegal activities of using economic contracts, so as to reduce and avoid the occurrence of economic contract disputes.

audit the contract account, contract summary and information feedback

At present, contract disputes are increasing day by day. If the contract is lost, it will lose its favorable position and suffer risks when dealing with it. Therefore, it is also an important aspect to strengthen contract management and control contract risks to establish contract account, summarize contracts well and provide timely, accurate and true feedback information to relevant departments by using advanced management means.

strengthen the audit in the execution of material procurement contract

review the contents of the contract and the implementation of delivery date, whether the materials are well received and recorded, and whether the payment is made in strict accordance with the contract.

review the implementation of material acceptance, and check whether the materials should be subject to acceptance control during purchase, warehousing and distribution.

audit the implementation of nonconforming product control, record the nonconforming products in time and take measures.

pay attention to the settlement of disputes over breach of contract. Disputes over breach of contract exist objectively in the process of contract performance. If not handled in time, not only the legitimate rights and interests of enterprises will not be protected, but also the contract risks may be aggravated.

Strengthen the audit of material procurement performance appraisal

Establish an appraisal system for all aspects of contract execution management, strengthen inspection and appraisal, decompose the procurement tasks and related work stipulated in the contract into indicators and responsibilities, clearly define the quantity and quality standards of the work, decompose them, implement them to all relevant departments and individuals, and conduct appraisal in combination with economic benefits, so as to avoid the occurrence of contract risks as far as possible. ;