Practical Analysis | Research and application of standardized performance acceptance mode of economic contract

Editor's note:

Based on the practice of enterprises, focusing on key links, focusing on system implementation and process optimization, this paper sorts out the business processes or matters that may affect the effectiveness of the contract, designs a "one-way" contract acceptance scheme, and establishes a standardized acceptance mode for the contract performance acceptance process with distinctive characteristics. This model firmly grasps the bull's nose of "acceptance", realizes the "full controllability and lifelong traceability" of acceptance, strengthens the whole life cycle management of the contract, effectively reduces the integrity risk and legal risk in the contract management, and provides a useful attempt and valuable experience for the standardized management of the enterprise.

Contract performance and acceptance is a key part of procurement activities, and is an important part of assessing whether the purchased materials, services or engineering construction results meet management expectations and contract targets, and plays a vital role in promoting the smooth performance of contracts, improving the input-output ratio, improving management efficiency, and optimizing supply chain management. At present, although many units in the industry have mentioned contract performance acceptance in the relevant systems of contract management, they have not made clear provisions on the procedures, methods and requirements of the acceptance process of various contract performance processes, resulting in the difficulty in defining the acceptance responsibility in actual work, the acceptance form is not standardized, the acceptance effect is difficult to reflect, and even some links have greater integrity risk points.

In order to effectively solve the above problems, the author believes that the establishment of a standardized acceptance mode in the contract performance process should be taken as the starting point to clarify the subject, time, method, procedure, content and acceptance criteria of the performance acceptance, so as to further improve the scientific, standardized and procedural level of acceptance, and effectively reduce the integrity risk in the acceptance process of contract performance.

One

Closely follow the key links, and carry out in-depth investigation and research on contract performance acceptance

On the basis of a comprehensive investigation of the acceptance of the contract performance process and a special evaluation of the performance of the contract, carefully listen to the opinions and suggestions of all parties, and analyze, discuss and sort out.

(1) Carefully analyze the problems existing in the process of performance acceptance

Through data review, communication and coordination, on-site visits, etc., comprehensively find out the key nodes and existing problems in the acceptance process of the contract performance process, and grasp and promote the self-inspection work as a whole. At present, there are three main problems in the acceptance process of contract performance.

First, there is a lack of correct understanding of acceptance. With the continuous strengthening of the procurement management of modern enterprises, the procurement process management is becoming more and more standardized, and the supervision is increasingly in place, but after the contract is signed, the business department often has the idea of "heavy bidding and procurement, light performance and acceptance", coupled with the lack of corresponding management knowledge and skills, and the implementation of the relevant acceptance clauses of the contract is not strict.

Second, there is no set of scientific and effective acceptance standards. After fulfilling the rights and obligations stipulated in the contract, the acceptance work may be different due to people, things and departments, resulting in unclear acceptance responsibilities, different acceptance methods and methods, and inadequate grasp of the key points and details of acceptance.

Third, the phenomenon of "five heavy and five light" affects the acceptance effect. That is to say, the form is emphasized over the content, and it is not responsible for the carelessness; the quantity is emphasized over the quality, and the standard is lowered and it is difficult to find; the hardware is emphasized over the software, and the terms of service are to be implemented; the results are emphasized over the process, and there are hidden dangers in the intermediate links; the acceptance is emphasized over the rectification, and the problems are found and not corrected. In practice, the existence of the above phenomena seriously affects the acceptance effect.

(2) Sort out and refine each process node in the performance process

Combined with relevant rules and regulations and management standards, the problems that often occur in the performance process are discussed, the main factors affecting the efficiency are analyzed, the process nodes in the acceptance process of the contract performance process are sorted out and refined, and relevant rectification opinions and suggestions are put forward on how to solve the problems. Through extensive solicitation of opinions and suggestions, and at the same time classify the existing contracts of the enterprise, divide the acceptance mode into three categories: engineering, procurement and service, establish a "single" standardized acceptance mode, clarify the responsibilities of relevant departments in the performance and acceptance of the acceptance criteria, and put forward specific requirements for the scope, subject, standard, time, procedures and requirements, settlement and payment, and file archiving of the contract performance acceptance. At the same time, it is necessary to make the implementation department truly realize that contract performance acceptance is the basis and key link of contract management, and promote its management mode to change from "heavy contract signing and light performance management" to "contract before, during, and after the whole process management", so as to realize the full life cycle management of the contract.

Two

Clarify standards and procedures, and formulate a standardized acceptance plan for contract performance

On the basis of consensus, formulate and issue a standardized acceptance plan for the contract, in accordance with the program deployment and the principle of "unified requirements, separate responsibilities", form a working mechanism led by the contract implementation department and the contract department, and closely cooperate with the finance, audit and various business departments, establish a contract administrator team covering the whole business chain, and clarify the establishment of rules and regulations for acceptance work around system implementation, process optimization, management defects, behavioral deviations, etc. The implementation and implementation of standards and comprehensive analysis of the three major tasks of time-limited rectification, stipulate the work steps of self-inspection, review, rectification, and summary, and focus on the standardization of contract performance and acceptance plan.

(1) Clarify the overall standards for contract acceptance

1. Determine the scope of contract acceptance

It is clarified that the contracts signed for material procurement, construction and installation projects, leasing business, transportation business, technical business, entrusted business, maintenance business, labor outsourcing, etc., with a one-time amount of more than 30,000 yuan (including 30,000 yuan) incurred in foreign economic activities, need to organize contract acceptance work.

2. Define the subject and basis of contract acceptance

It is clear that the implementation department is the main body responsible for the performance and acceptance of the contract, and organizes the acceptance in a timely manner according to the acceptance time, method, and procedure agreed in the contract. It stipulates that the acceptance criteria for signing a contract with an external party or the obligations, quality requirements, technical requirements, etc. of the contract are the basis for the performance acceptance and post-evaluation, and also includes the original written materials such as relevant process or stage acceptance, documents, and letters formed by both parties in the performance process.

3. Agree on the time or stage of contract acceptance

In principle, it shall be carried out according to the time or stage agreed in the contract, such as the acceptance of construction and safety projects in accordance with relevant regulations, the acceptance of fixed asset investment projects after they are put into use, the acceptance of material procurement projects after the confirmation of arrival, and the acceptance of service projects after the provision of relevant services.

4. The acceptance method should meet the actual requirements

According to the nature, content and contract agreement of the project, the project implementation department needs to choose one or several ways to combine acceptance, such as stage or professional acceptance, on-site acceptance or verification, on-site operation acceptance with materials, meeting evaluation, physical acceptance, etc.

5. Acceptance criteria should be realistic

During the acceptance, it is required to adopt the mandatory provisions of the current relevant national laws and regulations, or implement the relevant national standards, industry standards, local standards and other standards and specifications, or formulate relevant technical parameters and quality requirements according to the actual situation of the enterprise or the goals that need to be achieved, or meet specific needs (such as product production date, supply method, etc.). The above regulations, standards, requirements, requirements, etc. must be specified in the contract, and easy to operate and implement.

(2) Refine the procedures and requirements for contract performance acceptance

1. Set up an acceptance team that meets the requirements

The implementation department shall organize and coordinate and form an acceptance team of more than 3 people (odd number) to be responsible for the specific acceptance work. For the procurement acceptance with complex technology and strong professionalism, an external professional organization or expert can be entrusted for acceptance according to specific requirements. Acceptance personnel can be composed of the use of departments, implementation departments, centralized departments and other departments or departments designated in writing, in principle, has participated in the project bidding documents review personnel shall not participate in the implementation of the acceptance of the project.

2. Prepare a complete and detailed "one-type" acceptance plan

The implementation department is required to provide the contract acceptance plan before acceptance, so as to facilitate the acceptance team members to be familiar with the acceptance overview before the implementation of the acceptance, and to facilitate the acceptance implementation. The acceptance plan includes but is not limited to the following: the parameters and technical requirements of the procurement-related requirements or standards specified in the procurement documents and contracts, the matching of the procurement documents, the supplier's bidding documents, the response commitment and the requirements clearly agreed in the contract, the basic situation of the project completion, the acceptance content, time, standards, methods or methods agreed by both parties, the process operation or installation, commissioning, trial operation, Training records, completion of obligations between the two parties, quality of goods or services, evaluation of use or trial operation, whether there is a breach of contract or disposal of a breach of contract, etc. On this basis, a "single" acceptance scheme is formed.

3. Implement acceptance according to the acceptance plan

The acceptance team compares and accepts the goods, projects or services provided by the supplier one by one according to the content of the contract performance and acceptance according to the content of the contract performance and acceptance, takes the contract as the criterion, and compares and accepts the relevant procurement documents, response documents, commitments, and bid-winning notices in the procurement process, and finally forms a written acceptance report.

4. Form a true and objective acceptance conclusion

The acceptance records, acceptance opinions or conclusions formed by the acceptance team in the acceptance process shall be used as the main materials in the contract acceptance process. If the acceptance is qualified, all members of the acceptance team shall sign a clear qualified opinion, which shall include, but is not limited to, the goods have been received or the service has been completed, the project has been completed, and the acceptance shall be qualified and agree to the acceptance; if the acceptance result is different from the contract, the specific content of the deviation must be explained in the acceptance opinion, and the corresponding treatment opinion shall be given; if there is a different opinion, it shall be clearly recorded and explained in the acceptance form.

5. Strive for accurate acceptance results

In addition to strengthening the management of the acceptance process records, the implementation department should also fill in the contract acceptance publicity form according to the acceptance situation, and publicize it within a certain range, and the publicity period is at least 3 working days from the second day of the publicity date. The acceptance process records include but are not limited to the following: acceptance plan, contract acceptance form, payment, acceptance publicity, and original records of process operation or installation, commissioning, trial operation, training, etc.

6. Application of acceptance results (settlement and payment)

If there is no objection to the acceptance conclusion after passing the acceptance in principle and publicizing the acceptance conclusion on the relevant platform or media, it shall settle with the supplier in accordance with the agreed matters in the contract, and pay the funds and return all kinds of deposits in a timely manner (unless otherwise agreed in the contract). If the acceptance results do not meet the requirements agreed in the contract, the supplier shall be promptly notified to meet the requirements agreed in the contract within a time limit. If a certain loss has been caused, the supplier shall be required to bear the liability for compensation agreed in the contract.

7. Timely filing of acceptance materials

After the contract performance acceptance is qualified, the implementation department shall be the acceptance of the whole process of the formation of materials and records into the procurement project file, forming an organic whole, and in accordance with the requirements of the unit archives management regulations, timely transfer to the unit archives management department for archiving, by its unified custody of the procurement acceptance data, shall not be forged, altered, concealed or destroyed.

Three

Continuous improvement and optimization to ensure that the implementation of performance acceptance is in place

In the process of performance acceptance and implementation, it is necessary to adhere to seeking truth from facts, objectivity and fairness, seeking truth and pragmatism, and strive to find and correct problems, plug loopholes, and standardize management. The problems found should be effectively rectified and continuously improved, the management foundation should be consolidated, and the process optimization and efficiency improvement should be promoted.

(1) Formulate standards and standardize management

In view of the various problems found in the process of performance acceptance, in addition to analyzing the causes, formulating rectification plans, and implementing rectification measures, it is also necessary to establish standardized standards, clarify the responsibilities of relevant departments in the performance acceptance, and provide detailed information on the scope, subject, standard, time, procedures and requirements of contract performance acceptance, settlement and payment, Archives and other specific requirements are put forward, and solidified into the performance acceptance management standards, further give full play to the subjective and active role of the implementation department in contract management, establish a contract management system in line with the actual management, ensure the enforceability of the provisions of the procurement performance acceptance link, and completely reverse the phenomenon of "heavy bidding and procurement, light performance acceptance".

(2) Strengthen training and improve skills

Actively help the implementation department and relevant personnel to understand and master the new acceptance system, establish a training mechanism, and explain in detail the requirements and steps of acceptance, focusing on the scope of contract performance acceptance, subjects, standards, time, procedures and requirements, settlement and payment, material archiving, etc., so that all departments can master the key points of contract acceptance, lay a solid foundation for better performance acceptance, and promote the standardization and standardization of contract performance acceptance.

(3) Solidify the effect and accelerate the application

In order to further strengthen the awareness of contract performance acceptance and promote the application of the new system, typical business departments can be selected as pilots, formulate acceptance plans according to the requirements of the management system, assist in carrying out performance acceptance work on the spot, improve the operability of acceptance standards, and ensure that the acceptance requirements are in place. At the same time, competitions can be organized in a timely manner to strengthen the awareness of standardization of personnel contract performance acceptance, improve the knowledge and skills of acceptance, and accelerate the application of new acceptance models.

Four

The systematic implementation of policies has achieved remarkable results in contract performance and acceptance

In the process of implementation of performance acceptance, the author's unit paid close attention to key issues and key links, and systematically implemented policies and multiple measures through various methods such as investigation and research, special inspection, problem rectification, on-site training and guidance, etc., which effectively improved the acceptance management efficiency of the contract performance process and achieved remarkable results.

(1) Establish a standardized acceptance mode

The model clarifies the requirements of the personnel composition, responsibility, procedures, methods, and application of results in the acceptance, standardizes the collective research and decision-making rules of the acceptance team in the acceptance process, designs the system requirements of the lifelong responsibility system of the acceptance team leader, constructs the procedures and methods of various contract acceptance, and designs the "one-type" acceptance form, which raises the original subjective and scattered acceptance evaluation to the objective and standard acceptance management level, and realizes the acceptance of "the whole process is controllable and traceable for life", and further standardizes the procurement and Bidding and contract management lay a solid foundation.

(2) Effectively reduce the integrity risk in contract management

Before the implementation of the standardization of performance acceptance, there were cases where individual contracts were accepted by a single person for several years. Due to the lack of clear institutional constraints, individual opinions often replace organizational opinions in the acceptance process, and rent-seeking behaviors are easily generated in the acceptance process. After the introduction of the new system, it clarified the requirements such as "taking the opinions of the acceptance team as the final acceptance conclusion" and "the project manager shall not be the acceptance team leader in principle", cutting off the possible exchange of interests in the acceptance process from the institutional level and effectively reducing the integrity risk.

(3) It provides a scientific basis for the formulation of contract terms

Since 2022, the author's unit has found in the inspection of the compliance of the bidding documents and contract signing of procurement projects in recent years that the contracts involve acceptance-related clauses, with a coverage rate of 100%. On the basis of inducting, refining and classifying the good experience and good methods in the implementation process, the author's unit solidifies the acceptance procedures, time, methods, and standards into the corresponding terms of the new contract model, so as to eliminate the occurrence of non-conformity between the bidding documents and the contract signing from the source.

(4) Strengthened the whole life cycle management of bidding and procurement

As we all know, the bidding and procurement management process is long and has many links, from project establishment, bidding and procurement, contract performance to contract renewal and supplier evaluation, many links are both interrelated and mutually influential. Through the implementation of the standardized acceptance mode, the acceptance conclusion is taken as an important basis for the payment of performance bond (quality guarantee), supplier evaluation and the formulation of bidding documents, and firmly grasps the bull's nose of "acceptance", which further strengthens the whole life cycle management of bidding and procurement, and provides useful attempts and valuable experience for enterprises from "recruiting all the tricks" to "real recruits".

Author: Wei Yingbin

Author's Affiliation:Anhui China Tobacco Industry Co., Ltd. Hefei Cigarette Factory

Source: Bidding and Procurement Management, Issue 9, 2023