第五章 采购付款管理制度

　 第五章 采购付款管理制度 第一节 总 则 1、目的　为了引导企业加强对采购付款业务的内部控制，规范采购与付款行为，防范采购与付款过程中的差错和舞弊，结合公司的实际情况并根据国家有关法律法规，制定本规范。本规范所称采购付款，主要是指企业外购商品并支付价款的行为。企业外购劳务并支付价款的控制，可以参照本规范的规定执行。第二节 采购审批手续及流程　2、采购审核与批准2.1、采购计划范围内金额在50万元（含50万元）以内的采购项目合同，须交财务部审核、财务总监审批、总经理审批后交采购部签订合同。

　2.2采购计划范围内金额在50万元以上的采购项目合同，须交财务部审核、财务总监审批、总经理审批、董事长审批后交采购部签订合同。

　3、付款结算控制 　3.1付款审核财务部门应当按照《现金管理暂行条例》、《支付结算办法》和企业内控规定中的货币资金相关管理规定办理采购付款业务，并按照国家统一的会计制度的规定进行核算和报告。3.1.1、应付账款在50万元（含50万元）以内的，由财务总监审批、总经理审批。3.1.2、预付款与定金在50万元以内的，财务部负责人、总经理审批。

　3.1.3、审核无误后交财务部应收账款会计开具付款凭证，交出纳办理货款支付，并通知采购员联系供应商。3.1.4、 财会部门在办理付款业务时，应当对采购合同约定的付款条件以及采购发票、结算凭证、检验报告、计量报告和验收证明等相关凭证的真实性、完整性、合法性及合规性进行严格审核。3.1.4.1、真实性审核应付账款会计应确定原始凭证是否虚假，是否存在伪造或者涂改等情况。审核实原始凭证所反映的经济业务是否发生过，是否反映了经济业务事项的本质等。3.1.4.2、完整性审核。根据原始凭证所反映的基本内容的要求，审核原始凭证的内容是否完整，手续是否齐备，应填写的项目是否齐全，填写方式、填写形式是否正确，有关签章是否具备等。3.1.4.3、合法性审核。审核原始凭证所反映的经济业务事项是否符合国家有关法律、法规、政策和国家统一会计制度的规定等。3.1.4.4、合规性审核审核原始凭证是否符合有关规定，如是否符合预算，是否符合有关合同，是否符合有关审批权限和手续，以及是否符合单位的有关规章制度，有无违章乱纪、弄虚作假现象等。

　3.1.4.5、除对上述⒈⒉⒊⒋条审核外，还应对原始凭证的正确性进行审核，即审核原始凭证的摘要和数字是否填写清楚、正确，数量、单价、金额的计算有无错误，大小写金额是否相符；审核物资采购是否按照经批准的物资采购计划，合同或协议进行；审核入库物资收料凭证，检查是否有采购员、交货人、验收人、收料人的签字，内容填制是否完整，并与采购计划、合同或协议及原始凭证相核对；审核付款是否符合审批权限。

　会计人员对不符合规定的物资采购业务、不得办理采购结算，并报告财会总监。财会总监对严重违反规定采购物资计划的应当及时向总经理汇报3.2、付款控制 3.2.1、在付款时，应得到采购部经理、验收储存或者领用部门、财务部门、总经理等相关部门负责人的相应确认或批准。3.2.2、一切购货业务应编制购货订单，购货订单应通过有关部门（如采购部、财务部、总经理等）签单批准。订单副本应及时提交财务部门。3.2.3、收到货物并验收后，验收员应编制验收报告，验收报告必须按顺序编号，验收报告副本应及时送交采购部和财务部。

　3.2.4、收到供应商发票后，采购员将供应商发票与购货订单及验收报告进行比较，确认货物种类、数量、价格、折扣条件、付款金额及方式等是否相符，核对无误后交财务部。

　3.2.5、财务部将收到购货发票、验收证明、结算凭证与购货订单、购货合同等进行复核，检查其真实性、合法性、合规性和正确性。3.2.6、采购付款实行付款凭单制。有关现金支付须经采购部门填制应付凭单，并经财务经理审核，财务总监和总经理按权限审批。3.2.7、 已确认的负债应及时支付，以便按规定获得现金折扣，加强与供应商的良好关系，并维持企业信用。3.2.8、财务部应该按照应付账款总分类账和明细分类账按月结账，并且互相核对，出现差异时应编制调节表进行调节。3.2.9、财务部按月从供应商处取得对账单，将其与应付账款明细账或未付凭单明细表互相核对，并查明发生差异的原因。4、账务处理 4.1、财务部在采购单据齐全的情况下，按照《会计核算规定》及时、准确地编制记账凭证。将请购单、订购单、验收单、外购物资入库单、专用发票以及其他各种财务所需要的单据等支持性凭证附在记账凭证的后面，如凭证资料较多，也可另外装订成册，注明索引号后存档。

　 每月应根据记账凭证准确、及时地登记入“存货”及“货币资金”、“应付账款”分类明细账中。4.2、财务部门应于每月末与供应商进行货款结算的核对。取得供应商对账单，审核其余额与企业“应付账款”余额是否一致，在考虑买卖双方在收发货物上可能存在时间差等因素之后，企业与供应商的月末余额应保持一致。5、付账控制中的现金使用5.1、现金使用范围。5.1.1、向个人收购产品和其他物资的价款。5.1.2、结算起点以下的零星采购支出价款。5.2现金使用方法。5.2.1、采购付款中零星的采购需要支付现金的，采购员向财务部提出申请。5.2.2、财务部根据企业现金使用规定从库存现金限额中支付或者从开户银行提取后支付。

　5.2.3、财务人员不得坐支现金，需要坐支现金的需报经开户银行批准。5.2.4、因采购地点不确定、交通不便等特殊情况，办理转账结算不便，必须使用现金支付时，应向开户银行提出书面申请，由企业财务部门负责人签字盖章，开户银行审批后，予以支付现金。6、预付账款的管理6.1原则上不允许采用预付账款的方式采购物资，但对于一些紧俏商品以及公司急需的材料必须采用预付账款的形式采购的，需要由具有审批权限的主管领导审批。财务人员对预付款项要严格把关。并及时能做账、入账，将预付款项控制在安全合理的范围内。6.2、公司应当建立预付账款和定金的授权批准制度，加强预付账款和定金的管理。企业应当加强对大额预付账款的监控，定期对其进行追踪核查。对预付账款的期限、占用款项的合理性、不可收回风险等进行综合判断；对有疑问的预付账款及时采取措施，尽量降低预付账款资金风险和形成损失的可能性。财务部对采购计划的预付款项，除总经理特批外，控制在10%以内。6.3、公司应当加强应付账款和应付票据的管理，由专人按照约定的付款日期、折扣条件等管理应付款项。7、应付账款管理制度7.1、应付账款是企业因购买原材料、商品、物资或接受劳务等而应付给供应商的款项。

　7.2、应付账款的管理和记录必须由独立于请购、采购、验收付款职能以外的财务部会计专门负责。

　7.3、付款日期、折扣条件等项规定管理应付账款，以保证采购付款内部控制的有效实施。

　7.4、应付账款的确认和计量应真实和可靠7.4.1、应付账款的确认和计量必须根据审核无误的各种必要的原始凭证。这些凭证主要是供应商开具的发票、质量管理部门的验收证明、银行转来的结算凭证等。7.4.2、应付账款会计须审核这些原始凭证的真实性、合法性、完整性、合规性及正确性。

　7.5、 应付账款必须及时登记到应付账款账簿7.5.1、应付账款会计应当根据审核无误的原始凭证及时登记应付账款明细账。7.5.2、应付账款明细账应该分别按照供应商进行明细核算，在此基础上还可以进一步按购货合同进行明细核算。财务部收到供应商开具的发票以后，应该及时冲抵预付账款。

　8、确认、计量和记录折扣财务部将可享受的折扣按规定条件加以确认、计量和记录，以确定实际支付的款项。

　9、应付账款的授权支付财务部接到已到期的应付账款应及时支付，经财务部经理、财务总监审核、总经理按权限审批后才能办理结算与支付。10、 应付账款的结转财务部应该按照应付账款总分类账和明细分类账按月结账，并相互核对，出现差异时，应编制调节表进行调节。11、应付账款的检查11.1、财物部按月从供应方取得对账单、与应付账款明细账或未付凭单明细表互相核对，若有差异应查明差异产生的原因。如果追查结果表明有会计记录错误，则应及时与债权人取得联系，以便调整差异。11.2、财务部相关负责人应定期从供应商处取得对账单，并进行核对、调节工作。11.3、同应付账款相关的应付票据的签发必须经财务部审核，由财务总监和总经理按权限批准。11.4、财务部设置应付票据账簿，并认真做好应付票据的核算工作，票据的登记人员不得兼管票据的签发。11.5财务部门应付账款会计管理空白、作废的、已付讫退回的商业汇票。

　11.6、财务部应该定期核对应付票据，并复核票据的利息核算。11.7、应付票据要定期与订货单、验收单、发票进行核对。

　11.8应付票据要按照号码顺序及时进行保存。

　第三节 采购预算的管理12、目的为了避免盲目采购，从总体上统筹使用资金，提高资金的使用效率，确保公司资金合理的使用，需要编制采购预算 　13、采购预算管理的含义采购预算是采购部门为配合企业年度销售预测或生产数量，对所需求的原料、物料、零件、劳务等的数量及成本编制的用货币形式进行具体、系统反映的数量计划，以利于企业整体目标的实现及其资源的合理配置。预算管理就是指企业内部通过编制预算、执行预算、预算差异分析和预算考核来管理企业的经济活动，反映企业管理的成绩，保证管理政策的落实和目标的实现，促使企业不断提高效率和效益。采购预算管理是企业预算管理的一个分支，应与预算系统的其他系统相互协调。

　　第14、编制采购预算编制采购预算是指根据企业经营目标确定采购预算项目，建立预算标准，采用一定的编制方法和程序，将企业在未来一定时期内应达到的具体采购目标以数量和货币的形式表现出来。根据企业年度销售计划，由相关使用部门（生产部门、管理部门等）填写本部门的采购预算申请单，上交采购部，由采购部门汇总、整理各部门采购预算后，编制采购总预算，交财务部编制总的预算，上交总经理审批。

　15、执行采购预算15.1、将审批的各项采购预算指标及时地下达给相关责任部门及人员。

　15.2、对预算执行过程进行监控。16、分析和调整采购预算差异16.1、在预算执行过程中，采购部要根据业务统计和财务部门核算的实际数据，即预算的实际执行结果与预算数进行比较，编制预决算分析报告。

　16.2、如果有差异，要分析差异产生的原因和责任归属，制定控制差异或调整预算的具体措施。

　17、采购预算资金控制 　17.1、在采购预算资金控制中，必须对采购预算资金实行限额审批制度，严格控制无预算的资金支出。17.2、对于预算内的采购项目，请购部门应严格按照预算执行进度办理请购手续。17.3、对于超预算和预算外采购项目，财务部对需求部门提出的申请进行审核，最终由财务总监及总经理审批后才能给予办理。18、采购中的退货管理企业应当建立退货管理制度，对退货条件、退货手续、货物出库、退货货款回收等做出明确规定，及时收回退货货款。18.1、退货款项回收。

　18.1.1、采购员在货物退回后编制借项凭单，其内容包括退货的数量、价格、日期、供应商名称以及贷款金额等。

　18.1.2、采购部经理审批借项凭单后，交财务部相关人员审核，由财务总监或总经理按权限审批。18.1.3、财务部应根据借项凭单调整应付账款或办理退货货款的回收手续。19、采购中的折扣事宜。19.1、采购员因对购货质量不满意而向供应商提出的折扣，需要同供应商谈判来最终确定。19.2、折扣金额必须由财务部审核，财务总监审核后交总经理批准。19.3、折扣金额审批后，采购部应编制借项凭单。One hundred party knowledgeThe current and future periods, the development of the party staff's work principle is: "adhere to the standards, and ensure the quality, improve the structure, Shen heavy development." this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work "sixteen words" policy, is an organic whole of dialectical unity, to fully understand and grasp the "Kennedy. Adhere to the standard" refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. "Quality assurance", is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put quality first. "Improve structure", refers to the development of new party members to pay attention to reasonable structure, gradually improve the structure and distribution of Party members of the team, and to better play the role. "The party carefully". Is a must adhere to the individual absorption The principle of the development of a mature one, and strictly perform in the admission procedure, to prevent the Party member does not have the conditions of the people absorbed into the party. In the development of party work, it must understand correctly and comprehensively implement the "twenty-six words" policy, and avoid one sidedness and blindness, to ensure that work normally.The Communist Party is the working class with communist consciousness of the vanguard fighters are materialists and no atheists. The Communist Party only faith Ma Marxism Leninism, Mao Zedong thought, Deng Xiao Xiaoping theory and "Three Represents" important thought, not religion. On religion or have a strong religious feelings of the people can not develop to join the party.China is a multi-ethnic country, the common belief on ethnic minority areas, to participate in some people with ethnic customs and religious activities. In order not to distinguish from the masses, and just respect the national custom, in addition to some traditional funeral ceremony and the masses festival activities, should not be regarded as a religious faith to participate in religious activitiesThe chapter states: over 18 years old China workers, peasants, soldiers, intellectuals and sub sub advanced elements of other social strata China can apply to join the Communist Party.This is because: stating that 18 is the age limit for the party, because of a general, one to 18 weeks old to adult, can have a really determined political judgment, have the ability to force established their political beliefs and personal life ambition. At the same time, the provisions of the constitution apply please join the party people must have Chinese nationality citizens, foreigners will not be workers, peasants, soldiers, intellectuals and knowledge of other social strata to the advanced elements.The condition is applied to join the party constitution first stipulation: "over the age of eighteen China workers, farmers, soldiers, intellectuals and other advanced elements of his class, that program and constitution of the party, the party is willing to participate in an organization and in which work actively, carry out party resolutions and schedule accept pay Party membership dues, may join the Communist Party of China China application." this is the minimum requirement of Party members.The "recognition of the party's program and constitution" for the party. Please condition because the Communist Party is to China is the creed of the party and the constitution as the basis, in accordance with the unified organization of democratic centralism woven together, is highly consistent. On the thought political revolutionaries from the composition of the combat team may not. Is a simple combination of individual members.The party's program and regulations stipulate the nature of the party, the guiding ideology of the party, the party in the basic line in the primary stage of socialism, the ultimate goal of the party and the party's self construction of the basic requirements, it is the highest standards of ideological unity in the party's actions. At the same time, the party's program and chapter charter regulate the political life of the party, the unity of the whole Party action and the handling of personal and group organization, the basic norms of the relationship between the organization and the organization. This platform, the nature and function of the party constitution, the party is decided it is established, the foundation of survival and development. The recognition program, the party is in the mind, politics, organization, action. The premise of the same height. If the party does not recognize the awakening and abide by the party's program and constitution, each line is the party will, from the ideological, political and organizational collapse. So the Party Constitution stipulates that each joining the party everyone must admit the party program and constitution.In an organization of the party, the Communist Party members must refer to a branch of the Department into the party, group or a specific organization, and the organizational life in which, accept supervision of the party. In this issue, Lenin Martov launched a fierce struggle to fight. Martov advocated just admit party Manifesto and constitution don't have to attend a party organization, Party members can do, what each of the strikers can even put forward the "name" party. Lenin firmly opposed to this claim, he believes the party members should not only admit party principle, constitution, an organization and must participate in the party. Only in this way can the party become free the production of advanced class The organization of the army team, formed a strong fighting collective body, shoulder the great historical mission. If the party that does not participate in the program, the chapter of the party organization, the party will become a distraction for the club.The party has the obligation to undertake allocation, party organization work, and try to do it well. The party organization work assigned, including the political work of the party and the party's mass work. For example, in Party organizations at all levels of leadership, participation in Party education, contact the Department in the work of the masses and the promotion of the mass transfer work, participate in the development of party work, participate in various mass organizations work and social work. The party organization should root according to the specific circumstances, to each party member assigned to suitable jobs, and to inspect and guide. Each party must consciously accept the party organization and complete the assigned tasks. Active play Exemplary vanguard role of Party members.The party's decision, is the achievement of the overall objectives of the party, the general task, in a certain period of time, for a job or something, or by Party Congress Party Congress or the Party committee collective discussion, all members must carry out the party's decisions are matters. The collective wisdom of the Communist party, reflects the party and the interests of the vast majority of Party members, party the success of the party's cause. If there is a different meaning for the party's resolution can be retained or to higher Party organizations until the central reflect, but the action will not have to perform take the required attitude. And each one takes what he needs but if Each party can go their own way, so party unity would suffer bad, there would be no party fighting. So, applicant for Party membership to carry out the party's resolution is necessary. It does not follow the party's resolution are not allowed to become party members.Because party members pay membership dues are party members care for the career of the party, the party's economic aid, is also a party has organized logo ideas. At the same time, according to pay membership dues, not just party organizations to pay some money, but also cultivate a sense of organization of various means of Party members, and more is the party with strong strong party spirit and strict performance requirements. The organization, Party comrades should fully understand the importance of pay membership dues, was approved as a probationary member, consciously according to certain standard pay dues.The Constitution also stipulates that if the party fails to pay dues, should be subject to serious criticism and education, even to give disciplinary action necessary. Party member if there is no legitimate reason not to pay dues for 66 consecutive months, is considered to be self defections, should make the decision of branch congress and approved by the higher Party organizations must this guidance, Party members removed.The requirements of each party membership will must be given to the party. Please apply for applicants for Party membership application please book is written into the party, in order to show that the political party organizations choose their solemn party organization, to learn about your own beliefs and requirements, to facilitate the party organization investigation to self consciousness land, education and training.Is the party application form to the applicant for Party membership to the party organizations to express their wishes, strictly speaking, no fixed format. But the general should include the following basic contents: why do you want to join the party, mainly write about their own understanding of the party and the motivation of joining the party machine; their political beliefs, grow through experience and thought, work, study, work style and other aspects of the situation. The Party of the party. His attitude towards how to actively seek to join the party organization, the expression of determination and future work have the requirements to join the party, learning, life and other aspects of the plan.In general, the party should join the party request by the applicant to the Party Organization formally submit a written application to join the party. So the request, because Chinese is the Communist Party is the realization of communism will be as a political group for their ultimate goal. Each of the group members, should consciously to do whatever on when and where to take the interests of the individual to obey the party and the people's interests, not out of difficulties and hardships, not afraid of bloodshed, as for the implementation of the party's programme of work actively to establish a life-long struggle for the cause of communism. The Party comrades, is a very serious matter. Apply to join the party meaning A well prepared for a member of the Communist Party's responsibility, in the time of the party and the people need, can hesitate to sacrifice yourself everything. It is not a constant emotional impulse, also no half little force and force, must adhere to the principle of completely Kennedy. Only willing to applicant for Party membership after serious consideration into account, directly apply to the party organization, in order to truly express their political pursue and determination. On the other hand, with the continuous progress of the society, people's cultural level unceasing enhancement, the general situations, party people have written our party wishes to Ability. Therefore, applicants for Party membership to submit a written application to the party organization, as well as Zhuang serious, is fully able to do that.Write an application to join the party, please apply for Party membership to the party that he has joined the party's desire and determination. On this very serious one thing, write the party application Shen people should pay attention to the following questions: (1): to seriously study the party constitution and relevant basic knowledge of the party, to truly understand the solution party. Based on the full understanding of the party, a comprehensive understanding of the party, solemnly made his political choice, establish the correct motivation to join the party party. On this basis, to contact the Department of actual thinking about their understanding of the party, to the party organization to heart, should not just copy the copy books, not to talk about real thoughts ((2). To be honest and loyal to the party, truthfully report to the party since. Has the political calendar history, I experience, social relations and its impact on their own on the situation, may not conceal or falsify. ((3) applications from the writing I. As a result of low level of education or other special reasons can not personally write to write, by my dictation, please others to write, but to explain himself to self written reasons, and signed by the applicant by stamp or thumbprint to Party organization.Apply to join the party should submit a written application to the general Party organization. This is because in a peaceful environment, the party application please people who generally have certain cultural knowledge, have the ability to write an application to join the party. Membership is a very strict and serious thing, unless you do not have the necessary conditions and ability, the applicant shall be required in the party to the party as written expression of their own will.The man was seriously ill because of membership, low cultural level, residual disability and other reasons, it is difficult to write an application to join the party, either by themselves, please help dictate the other comrades to write. But from writing applications to real expression of the applicant's understanding and attitude toward, and that the applicant can not personally self writing the reason, finally by applicants signature stamp or by hand.An application to join the party is the applicant for Party membership to the party organization to express their requirements to join the party's desire to express their political pursuit and determination for a form. One party is required, after serious consideration into account, is willing, is a serious political choice. Write the party for Shen the book is a very serious matter. Therefore, most of the requirements of the party who everyone write applications look very heavy, in addition to the content to reflect their true thoughts, to express their requirements into the desire to join the party, in the form of think of as beautiful, neat, clear, consistent with this applicants with psychological. In addition, With the continuous improvement of the level of science and technology, office automation degree is more and more high, many units have been the real implementation of the paperless office, document processing are operated by computer is. In this case, the party who write requirements in applications with computer printing, should should be allowed to be clear. Is a print, the party application, the applicant must be a signature stamp or thumbprint India. The Party branch must take this off at the receiving party application. This book is both responsible for the party organization, is also responsible for the party in the applicant.The Constitution clearly pointed out that the Communist Party members to "the party faithful honest and consistent". This not only is for every member of the requirements, also apply to join the Party comrades on each request. The so-called "honest", is to be open-minded, bright and Lei, loyal to the party and the people, loyal to the socialist society and the cause of communism, not to resort to deceit, not to conceal their problems, reflect the situation to the party, don't hide their shortcomings and mistakes. This is the basic requirement of each member to join their team Wuwu party.Honesty is decided by the nature of party loyalty to the party. The party except for the workers class and the broad masses of the people's interests, no special interests of their own. For each party comrades must be honest and loyal to the party, this is the new stage of the new century, need economic and strategic objectives the development of the society. The construction of socialist Chinese to each application to join the Party comrades can faithfully faithfully implement the party's line, principles and policies on the needle, thought in politics, the height of the party, consistent action. The party is not one of the table, is not for the party say in words, words and deeds are not A, even playing double faced style. This phenomenon must be resolutely overcome and correct decision, must from the application into the Party comrades. Only the start each party and each application to join the party with Comrade can follow the party will really improve the will of one heart and one mind, the combat effectiveness of the party organization.Be honest and loyal to the party: (11) to conscientiously study Marxism Leninism, Mao Mao Zedong thought, Deng Xiaoping theory and the important thought of "Three Represents", study the party's basic theory, basic line, basic program and basic experience, establish a correct outlook on life, overcoming the "honest people suffer" thought Comrade Zhou Enlai once said: "the most intelligent smart people in the world is the most honest people, because only the honest people can have it real and historical test. Only a set of wholehearted service to the people life outlook on life, be willing to tell the truth, do honestly, honest people do consciously, for the realization of communism Righteousness and selfless work. (2) to adhere to the principle, according to Party policy. For a request for the Party comrades, can adhere to the principle, according to the party's policy, is an important symbol to measure him honest and loyal to the party is the party. Therefore, in the matter of principle that is the party's line, principles, policies and other major issues, we must proceed from reality in everything, selfless and fearless, adhere to the principles, and be impartial and, no matter what the circumstances, have been tested, do not damage the party's interests. To dare not tell the truth. Do not tell lies. Truthfully report to the Party Organization Department in all aspects of their situation. Don't be on their own shortcomings, mistakes, but also to take the initiative to speak clearly to the party organizations, consciously put themselves in the supervision and help of the party organization.The party is a dynamic motivation, individual party the subjective reasons, that is to say his inner heart is not what want to join the party.All striving for and actively participate in the molecular China of the Communist Party, must correct motives are correctly solve the problem.. why constitution stipulates that the second party: "China were members of the Communist Party of the working class is Chinese with communist consciousness of the vanguard fighters. China Communist Party members must fully serve the people whole heart. All at the expense of personal sacrifice, for the realization of Communist struggle for life. China forever is a member of the Communist Party of the working people. In addition to laws and regulations within the scope of personal interests and the authority to work at all, Communist Party members must not seek any personal interests and privileges." the provisions of And for all people to volunteer for the party team, must establish a scientific outlook of communism, there must be for the realization of communism struggle to fight, even at the expense of all their determination to have the idea of serving the people wholeheartedly for the people, we must consciously obey the party and the people's interests with a personal interest, suffer first, enjoy, G has been dedication, not the name, not for profit, and definitely not. In all the difficulties and danger, can stand out the heroic struggle. Only with this motivation and persistence to everyone, only may be a true communist. Who do not like people, can not become a member of the Communist Party. To establish the correct motivation of joining the party, and the party organizations and Party members rely on help education, but mainly rely on their own subjective effort.The development of the Party member of the Communist Party of Chinese "work rules (Trial)" provisions: Party activists called through training and education for more than a year later, it can be classified as the development object. The reason is because in such requirements, apply to join the partycredit history, individual score of the borrower, loan purpose, source of payments, repayment options, guarantor of basic information and for loan amount, term, interest rate, payment methods, such as recommendations, if the customer agreed to process the businessOne hundred party knowledgeThe current and future periods, the development of the party staff's work principle is: "adhere to the standards, and ensure the quality, improve the structure, Shen heavy development." this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work "sixteen words" policy, is an organic whole of dialectical unity, to fully understand and grasp the "Kennedy. Adhere to the standard" refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. "Quality assurance", is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put quality first. "Improve structure", refers to the development of new party members to pay attention to reasonable structure, gradually improve the structure and distribution of Party members of the team, and to better play the role. "The party carefully". Is a must adhere to the individual absorption The principle of the development of a mature one, and strictly perform in the admission procedure, to prevent the Party member does not have the conditions of the people absorbed into the party. In the development of party work, it must understand correctly and comprehensively implement the "twenty-six words" policy, and avoid one sidedness and blindness, to ensure that work normally.The Communist Party is the working class with communist consciousness of the vanguard fighters are materialists and no atheists. The Communist Party only faith Ma Marxism Leninism, Mao Zedong thought, Deng Xiao Xiaoping theory and "Three Represents" important thought, not religion. On religion or have a strong religious feelings of the people can not develop to join the party.China is a multi-ethnic country, the common belief on ethnic minority areas, to participate in some people with ethnic customs and religious activities. In order not to distinguish from the masses, and just respect the national custom, in addition to some traditional funeral ceremony and the masses festival activities, should not be regarded as a religious faith to participate in religious activitiesThe chapter states: over 18 years old China workers, peasants, soldiers, intellectuals and sub sub advanced elements of other social strata China can apply to join the Communist Party.This is because: stating that 18 is the age limit for the party, because of a general, one to 18 weeks old to adult, can have a really determined political judgment, have the ability to force established their political beliefs and personal life ambition. At the same time, the provisions of the constitution apply please join the party people must have Chinese nationality citizens, foreigners will not be workers, peasants, soldiers, intellectuals and knowledge of other social strata to the advanced elements.The condition is applied to join the party constitution first stipulation: "over the age of eighteen China

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