Guidelines for the Application of Internal Control in Enterprises No. 13 - Business Outsourcing

企业内部控制应用指引第13号——业务外包

Promulgating Institution: Ministry of Finance; China Securities Regulatory Commission; National Auditing Office; China Banking Regulatory Commission; China Insurance Regulatory Commission

Document Number: Cai Kuai [2010] No. 11

Promulgating Date: 04/15/2010

Effective Date: 04/15/2010

颁布机关: 财政部; 中国证券监督管理委员会; 审计署; 中国银行业监督管理委员会; 中国保险监督管理委员会

文   号: 财会[2010]11号

颁布时间: 04/15/2010

实施时间: 04/15/2010

Chapter 1: General Provisions

第一章 总 则

 Article 1  With a view to strengthening the management of business outsourcing, regulating business outsourcing activities, and preventing business outsourcing risks, these Guidelines are formulated pursuant to the relevant laws and regulations, as well as the Basic Norms for the Internal Control of Enterprises.

   第一条 为了加强业务外包管理，规范业务外包行为，防范业务外包风险，根据有关法律法规和《企业内部控制基本规范》，制定本指引。

 Article 2  For the purpose of these Guidelines, business outsourcing shall refer to the business activities whereby an enterprise, taking advantages of specialized division of labor, entrusts certain business during its routine operation to external professional service agencies or other economic organizations (hereinafter referred to as the "Contractor") for completion.

These Guidelines shall not be applicable to outsourcing of engineering projects.

   第二条 本指引所称业务外包，是指企业利用专业化分工优势，将日常经营中的部分业务委托给本企业以外的专业服务机构或其他经济组织（以下简称承包方）完成的经营行为。

  本指引不涉及工程项目外包。

 Article 3  An enterprise shall implement classified management of its outsourcing business, and shall usually divide outsourcing into major outsourcing business and general outsourcing business. Major outsourcing business shall refer to outsourcing business having a significant impact on the production and operation of the enterprise.

Outsourcing typically includes: research and development, credit investigation, feasibility study, commissioned processing, property management, customer services, IT services, etc.

   第三条 企业应当对外包业务实施分类管理，通常划分为重大外包业务和一般外包业务。重大外包业务是指对企业生产经营有重大影响的外包业务。

  外包业务通常包括：研发、资信调查、可行性研究、委托加工、物业管理、客户服务、IT服务等。

 Article 4  An enterprise shall, at least, pay attention to the following risks of business outsourcing:

(1) The risks that the scope and prices of outsourcing are unreasonably determined, and that the Contractors are poorly chosen, which may incur losses to the enterprise;

(2) The risks that the monitoring of business outsourcing is lax and the service quality is poor, which may make it difficult for the enterprise to display the advantages of business outsourcing; and

(3) The risks of commercial bribery and other irregularities of business outsourcing, which may drag relevant persons of the enterprise into lawsuits.

   第四条 企业的业务外包至少应当关注下列风险：

  （一）外包范围和价格确定不合理，承包方选择不当，可能导致企业遭受损失。

  （二）业务外包监控不严、服务质量低劣，可能导致企业难以发挥业务外包的优势。

  （三）业务外包存在商业贿赂等舞弊行为，可能导致企业相关人员涉案。

 Article 5  An enterprise shall establish and improve the business outsourcing management systems, specify the scope, manner, conditions, procedures and implementation of business outsourcing, make clear the duties and authority of relevant departments and positions, and reinforce the monitoring of the entire outsourcing process, so as to guard against outsourcing risks and fully display the advantages of business outsourcing.

The enterprise shall weigh both the pros and cons, and avoid outsourcing its core business.

   第五条 企业应当建立和完善业务外包管理制度，规定业务外包的范围、方式、条件、程序和实施等相关内容，明确相关部门和岗位的职责权限，强化业务外包全过程的监控，防范外包风险，充分发挥业务外包的优势。

  企业应当权衡利弊，避免核心业务外包。

Chapter 2: Selection of Contractors

第二章 承包方选择

 Article 6  An enterprise shall, based on the annual production and operation plan and the business outsourcing management systems, draft the outsourcing implementation plan in light of the determined scope of business outsourcing, and examine and approve the draft plan in accordance with the prescribed authority and procedures.

The chief accountant or the person in charge of accounting shall participate in the decision-making of major business outsourcing.

Major business outsourcing programs shall be submitted to the board of directors or a similar governing body for examination and approval.

   第六条 企业应当根据年度生产经营计划和业务外包管理制度，结合确定的业务外包范围，拟定实施方案，按照规定的权限和程序审核批准。

  总会计师或分管会计工作的负责人应当参与重大业务外包的决策。

  重大业务外包方案应当提交董事会或类似权力机构审批。

 Article 7  An enterprise shall select Contractors in accordance with the approved business outsource implementation program. A Contractor shall at least satisfy the following conditions:

(1) It is a professional service agency or other economic organization that is lawfully established, conducts business operations in accordance with the law, and has the corresponding business scope and fixed office premises;

(2) It is duly qualified, and its staff satisfy the job requirements, and have post-holding qualifications and the appropriate professional and technical qualifications; and

(3) Its competency of skills and experience meets the requirements of business outsourcing of the enterprise.

   第七条 企业应当按照批准的业务外包实施方案选择承包方。承包方至少应当具备下列条件：

  （一）承包方是依法成立和合法经营的专业服务机构或其他经济组织，具有相应的经营范围和固定的办公场所。

  （二）承包方应当具备相应的专业资质，其从业人员符合岗位要求和任职条件，并具有相应的专业技术资格。

  （三）承包方的技术及经验水平符合本企业业务外包的要求。

 Article 8  An enterprise shall take into comprehensive account the internal and external factors, rationally determine the outsourcing prices, and strictly control business outsourcing costs to achieve cost-effective outsourcing.

   第八条 企业应当综合考虑内外部因素，合理确定外包价格，严格控制业务外包成本，切实做到符合成本效益原则。

 Article 9  An enterprise shall introduce a competition mechanism, and adopt appropriate methods to select the most competitive Contractors to outsourcing by following the principles of openness, fairness and impartiality. Where Contractors are selected by way of bidding, the enterprise shall also comply with the relevant provisions of the Law on Bid Invitation and Bidding.

The enterprise and relevant personnel shall not accept bribes or kick-backs, or seek for other benefits in selecting Contractors. Contractors and their staff members shall not contract business by improper means such as offering bribes or kick-backs to the enterprise and its staff members or providing other benefits therefor.

   第九条 企业应当引入竞争机制，遵循公开、公平、公正的原则，采用适当方式，择优选择外包业务的承包方。采用招标方式选择承包方的，应当符合招投标法的相关规定。

  企业及相关人员在选择承包方的过程中，不得收受贿赂、回扣或者索取其他好处。承包方及其工作人员不得利用向企业及其工作人员行贿、提供回扣或者给予其他好处等不正当手段承揽业务。

 Article 10  An enterprise shall, in accordance with the prescribed authority and procedures, determine the ultimate Contractor from all candidates, and sign a business outsourcing contract therewith. The business outsourcing contract shall mainly cover: the contents and scope of the outsourcing business, the rights and obligations of both parties, service and quality standards, confidentiality issues, cost settlement standards, the liabilities for breach of contract, and other matters.

   第十条 企业应当按照规定的权限和程序从候选承包方中确定最终承包方，并签订业务外包合同。业务外包合同内容主要包括：外包业务的内容和范围，双方权利和义务，服务和质量标准，保密事项，费用结算标准和违约责任等事项。

 Article 11  Where the outsourcing business is confidential, the enterprise concerned shall explicitly state, in the business outsourcing contract or the confidentiality agreement separately signed, the confidentiality obligations and responsibilities of the Contractor, and shall require the Contractor to remind its staff of the confidentiality requirements and the responsibilities that shall be borne.

   第十一条 企业外包业务需要保密的，应当在业务外包合同或者另行签订的保密协议中明确规定承包方的保密义务和责任，要求承包方向其从业人员提示保密要求和应承担的责任。

Chapter 3: Implementation of Business Outsourcing

第三章 业务外包实施

 Article 12  An enterprise shall strengthen the management over the implementation of business outsourcing, organize business outsourcing in strict accordance with the systems, processes and relevant requirements thereof, and take effective control measures to ensure that Contractors fully perform the business outsourcing contracts.

   第十二条 企业应当加强业务外包实施的管理，严格按照业务外包制度、工作流程和相关要求，组织开展业务外包，并采取有效的控制措施，确保承包方严格履行业务外包合同。

 Article 13  An enterprise shall effectively liaise with its Contractors, strengthen communication and coordination, collect relevant information in a timely manner, and uncover and resolve issues existing in the routine management of the business outsourced.

For major business outsourcing, the enterprise shall pay close attention to the Contractors' performance capabilities, and establish the corresponding emergency response mechanism to prevent failed business outsourcing from interrupting the production and operation of the enterprise.

   第十三条 企业应当做好与承包方的对接工作，加强与承包方的沟通与协调，及时搜集相关信息，发现和解决外包业务日常管理中存在的问题。

  对于重大业务外包，企业应当密切关注承包方的履约能力，建立相应的应急机制，避免业务外包失败造成本企业生产经营活动中断。

 Article 14  An enterprise shall strengthen the accounting and supervision of the business outsourced in accordance with the uniform accounting standards of the State, and manage well the settlement of business outsourcing fees.

   第十四条 企业应当根据国家统一的会计准则制度，加强对外包业务的核算与监督，做好业务外包费用结算工作。

 Article 15  An enterprise shall conduct continuous evaluation of the performance capabilities of a Contractor, and shall promptly terminate the contract if there is concrete evidence showing that the material breach of the contract by the Contractor has resulted in the business outsourcing contract unable to be performed.

Where the Contractor breaches the contract and causes losses to the enterprise, the enterprise shall claim for compensation from the Contractor, and hold accountable persons subject to liabilities.

   第十五条 企业应当对承包方的履约能力进行持续评估，有确凿证据表明承包方存在重大违约行为，导致业务外包合同无法履行的，应当及时终止合同。

  承包方违约并造成企业损失的，企业应当按照合同对承包方进行索赔，并追究责任人责任。

 Article 16  Where final acceptance is necessary after a business outsourcing contract is fully performed, the enterprise concerned shall organize relevant departments or personnel to conduct final acceptance of the performed business outsourcing contract and issue a final acceptance certificate.

Where abnormal circumstances are uncovered during final acceptance, the relevant departments or personnel shall immediately report the cases, find out the reasons, and address the issues in a timely manner.

   第十六条 业务外包合同执行完成后需要验收的，企业应当组织相关部门或人员对完成的业务外包合同进行验收，出具验收证明。

  验收过程中发现异常情况，应当立即报告，查明原因，及时处理。