第一章总则第一条为了加强对单位采购与付款的内部控制，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，根据《中华人民共和国会计法》和《内部会计控制规范———基本规范（试行）》等法律法规，制定本规范。第二条本规范适用于国家机关、社会团体、公司、企业、事 Chapter I General Provisions Article 1 In order to strengthen the internal control over procurement and payment of units, standardize procurement and payment behavior, and prevent errors and fraud in the course of procurement and payment, according to the Accounting Law of the People's Republic of China and the Standard for Internal Accounting Control - - Basic Specifications (Trial) "and other laws and regulations, the development of this code. Article 2 This standard applies to state organs, social organizations, companies, enterprises and events