The business type is for profit.

Non-commercial type refers to government or foreign governments, non-profit organizations, foundation assistance, poverty alleviation projects, proprietary projects, etc. These are not for profit.

First, there are four types of capital changes:

1. When capital is invested in an enterprise, capital occupation and capital sources increase at the same time, and the increase is equal.

2. When funds leave the enterprise, both the capital occupation and the source of funds are reduced at the same time, and the amount of reduction is equal.

3. The conversion of capital occupation makes the capital occupation items increase or decrease, and the increase or decrease amount is equal.

4. The change of capital source makes the change of capital source increase and decrease, and the increase and decrease are equal. In a word, this balance between capital occupation and the total amount of funds from both sides is the theoretical basis for establishing accounts and double-entry bookkeeping, as well as the basis for setting the trial balance of accounting vouchers and account books, compiling accounting statements and analyzing the use of funds.

Second, the principle of tender preparation

1. Unit demand

The principle of fully reflecting users' needs: users will face great differences in their understanding of their own projects, projects and commodities. Coupled with the complexity of the project, the tendering agency should organize users to design according to the user's situation and the complexity of the project, and experts should fully reflect the needs of users when preparing tenders.

2. Scientific and reasonable

Scientific and reasonable principle: technical requirements and commercial conditions must be based on sufficient and practical basis; Technical requirements are formulated according to the actual situation, feasibility report and technical and economic analysis of the project site, and standards cannot be raised blindly, equipment accuracy and house decoration standards cannot be improved.

3. Fair competition

Principle of fair competition (excluding discriminatory clauses): The principle of bidding is openness, fairness and impartiality.

Only by being fair and open can we attract truly interested and competitive bidders to participate in the competition, achieve the purpose of procurement through competition, and truly safeguard the interests of users and the state.

As a bidding agency, it is the most important work to prepare and review the tender and examine whether there are discriminatory clauses in the tender. As the government bidding management department, the supervision department manages and supervises the bidding work, and the most important job is to examine whether there are discriminatory clauses in the bidding documents, which is the key link to ensure whether the bidding is fair and just.

Safeguard interests

Principle of safeguarding the interests of enterprises and government: attention should be paid to protecting the business secrets of users when compiling bidding documents. For example, we want to recruit eight computer production lines for Lenovo (change the drawings to protect the technical secrets of Lenovo's computer manufacturing), and must not harm the national interests and social public interests. For example, noise pollution must meet the standards. In order to safeguard national security, we should attach great importance to this issue when recruiting broadband network projects for the Ministry of Radio, Film and Television.