簡單的財務(wù)制度

1、1、依據(jù)中華人民共和國會計法、企業(yè)會計準(zhǔn)則、股份公司會計制度制定本制度；2、本制度適用于xxxx各分子公司；3、為規(guī)范公司日常財務(wù)行為，發(fā)揮財務(wù)在公司經(jīng)營管理和提高經(jīng)濟效益中的作用，便于公司各部門及員工對公司財務(wù)部工作進行有效地監(jiān)督，同時進一步完善公司財務(wù)管理制度，維護公司及員工相關(guān)的合法權(quán)益，制定本制度；4、本制度的解釋權(quán)在xxxx財務(wù)中心。一、總原則1、公司財務(wù)實行“計劃”為特征的總經(jīng)理負(fù)責(zé)制：屬已經(jīng)總經(jīng)理審批的計劃內(nèi)的支付，由相關(guān)事業(yè)部總經(jīng)理的書面授權(quán)，財務(wù)負(fù)責(zé)人監(jiān)核即可辦理；屬計劃外的，必須有公司總經(jīng)理的書面授權(quán)。2、嚴(yán)格執(zhí)行會計法和相關(guān)的財務(wù)會計制度，接受財政、稅務(wù)、審計等部門的檢查

2、、監(jiān)督，保證會計資料合法、真實、及時、準(zhǔn)確、完整。二、財務(wù)工作崗位職責(zé)大區(qū)財務(wù)實行分級管理、分工負(fù)責(zé)的管理制度，各分公司財務(wù)人員接受本公司財務(wù)主管的領(lǐng)導(dǎo)，各財務(wù)主管對大區(qū)財務(wù)經(jīng)理負(fù)責(zé)，財務(wù)經(jīng)理對集團財務(wù)中心和大區(qū)總裁負(fù)責(zé)。財務(wù)人員設(shè)會計、出納崗位，實行崗位責(zé)任制，做到錢帳分開，各負(fù)其責(zé)。（一）財務(wù)經(jīng)理職責(zé)1、組建大區(qū)財務(wù)機構(gòu)，對大區(qū)財務(wù)機構(gòu)和崗位設(shè)置、人員配備、核算組織2 、 貫徹國家財稅政策、程序等提出方案。同時負(fù)責(zé)選拔、培訓(xùn)和考核財會人員。法規(guī)，并結(jié)合公司具體情況建立規(guī)范的財務(wù)模式，指導(dǎo)建立健全相關(guān)財務(wù)核算制度，同時負(fù)責(zé)對公司內(nèi)部財務(wù)管理制度的執(zhí)行情況進行檢查和考核。3、進行成本費用預(yù)測、

3、計劃、控制、核算、分析和考核，監(jiān)督各部門降低消耗、節(jié)約費用、提高經(jīng)濟效益。4、其他相關(guān)工作。（二）財務(wù)主管職責(zé)1、負(fù)責(zé)管理公司的日常財務(wù)工作，直接對大區(qū)財務(wù)經(jīng)理負(fù)責(zé)，由大區(qū)財務(wù)經(jīng)理報集團財務(wù)中心及大區(qū)總裁任免。2、負(fù)責(zé)對本部門內(nèi)部的機構(gòu)設(shè)置、人員配備、選調(diào)聘用、晉升辭退等提出方案和意見。3、負(fù)責(zé)對本部門財務(wù)人員的管理、教育、培訓(xùn)和考核。4、負(fù)責(zé)公司會計核算和財務(wù)管理制度的制定，推行會計電算化管理方式等。5、嚴(yán)格執(zhí)行國家財經(jīng)法規(guī)和公司各項制度，加強財務(wù)管理。6、參與公司各項資本經(jīng)營活動的預(yù)測、計劃、核算、分析決策和管理，做好對本部門工作的指導(dǎo)、監(jiān)督、檢查。7、組織指導(dǎo)編制財務(wù)收支計劃、財務(wù)預(yù)決算

4、，并監(jiān)督貫徹執(zhí)行；協(xié)助財務(wù)經(jīng)理對成本費用進行控制、分析及考核。8、負(fù)責(zé)公司資產(chǎn)管理，監(jiān)督其增減變化，負(fù)責(zé)盤盈盤虧、報廢清理、貨款結(jié)算、催收和處理工作。做到手續(xù)完備、數(shù)據(jù)準(zhǔn)確、賬目清楚、處理及時。9、及時報送會計報表及相關(guān)信息資料，向大區(qū)財務(wù)經(jīng)理及分公司總經(jīng)理報告財務(wù)狀況及經(jīng)營成果，并接受監(jiān)督指導(dǎo)。10、負(fù)責(zé)監(jiān)管財務(wù)歷史資料、文件、憑證、報表的整理、收集和立卷歸檔工作，并按規(guī)定手續(xù)報請銷毀。11、參與價格及工資、獎金、福利政策的制定。12、完成領(lǐng)導(dǎo)交辦的其他工作。（三）會計職責(zé)1、按照國家會計制度的規(guī)定記賬、復(fù)帳、報賬，做到手續(xù)齊備、數(shù)字準(zhǔn)確、賬目清楚、處理及時；2、發(fā)票開具和審核，各項業(yè)務(wù)款項

5、發(fā)生、回收的監(jiān)督，業(yè)務(wù)報表的整理、審核、匯總，業(yè)務(wù)合同執(zhí)行情況的監(jiān)督、保管及統(tǒng)計報表的填報；3、會計業(yè)務(wù)的核算，財務(wù)制度的監(jiān)督，會計檔案的保存和管理工作；4、完成部門主管或相關(guān)領(lǐng)導(dǎo)交辦的其他工作。（四）出納職責(zé)1、建立健全現(xiàn)金出納各種賬冊，嚴(yán)格審核現(xiàn)金收付憑證。2、嚴(yán)格執(zhí)行現(xiàn)金管理制度，不得坐支現(xiàn)金，不得白條抵庫。3、對每天發(fā)生的銀行和現(xiàn)金收支業(yè)務(wù)作到日清月結(jié)，及時核對，保證帳實相符。4、每周末下班前報送資金周報表給大區(qū)財務(wù)經(jīng)理、總經(jīng)理及大區(qū)總裁。三、現(xiàn)金管理制度1、所有現(xiàn)金收支由公司出納負(fù)責(zé)。2、建立和健全現(xiàn)金日記帳簿，出納應(yīng)根據(jù)審批無誤的收支憑單逐筆順序登記現(xiàn)金流水收支帳目，并每天結(jié)出余額

6、核對庫存。作到日清月結(jié)，帳實相符。3、庫存現(xiàn)金超過3000元時必須存入銀行。4、出納收取現(xiàn)金時，須立即開具一式四聯(lián)的支票回收登記表，由繳款人在右下角簽名后，交繳款人、業(yè)務(wù)部門、出納、會計各留存一聯(lián)。5、任何現(xiàn)金支出必須按相關(guān)程序報批（詳見支出審批制度）。因出差或其他原因必須預(yù)支現(xiàn)金的，須填寫借款單，經(jīng)總經(jīng)理簽字批準(zhǔn)，方可支出現(xiàn)金。借款人要在出差回來或借款后三天內(nèi)向出納還款或報銷（詳見差旅費報銷規(guī)定）。6、收支單據(jù)辦理完畢后出納須在審核無誤的收支憑單上簽章，并在原始單據(jù)上加蓋現(xiàn)金收、付訖章，防止重復(fù)報銷。四、支票管理1、支票的購買、填寫和保存由出納負(fù)責(zé)。2、建立和健全銀行存款日記帳簿，出納應(yīng)根據(jù)

7、審批無誤的收支憑單，逐筆順序登記銀行流水收支帳目，并每天結(jié)出余額；每工作日結(jié)束后。3、出納收取支票時，須立即開具一式四聯(lián)的支票回收登記表，由繳款人在右下角簽名后，交繳款人、繳款部門、出納、會計各留存一聯(lián)。4、支票的使用必須填寫“支票領(lǐng)用單”，由經(jīng)辦人、部門經(jīng)理、財務(wù)主管（經(jīng)理）、總經(jīng)理（計劃外部分）簽字后出納方可開出。5、所開出支票必須封填收款單位名稱。6、所開支票必須由收取支票方在支票頭上簽收或蓋章。五、印鑒的保管1、銀行印鑒必須分人保管。2、財務(wù)專用章和總經(jīng)理印鑒分別由財務(wù)經(jīng)理和出納負(fù)責(zé)保管。簡單財務(wù)管理制度經(jīng)費支出由主要領(lǐng)導(dǎo)、分管領(lǐng)導(dǎo)按程序?qū)徟?。二、辦公用品的購買，原則上由各科室向辦公室

8、提出，經(jīng)主要領(lǐng)導(dǎo)同意后統(tǒng)一購買。三、工作人員因公臨時借款須填寫借款單，經(jīng)主要領(lǐng)導(dǎo)批準(zhǔn)，事后須在10天內(nèi)報帳結(jié)清。公司內(nèi)部財務(wù)管理制度（草案）一、會計崗位職責(zé)1、貫徹執(zhí)行國家頒布的有關(guān)財務(wù)制度、嚴(yán)格按照會計法進行計賬、算賬、報賬，規(guī)定，嚴(yán)格財經(jīng)紀(jì)律，做到手續(xù)完備、內(nèi)容真實、數(shù)據(jù)準(zhǔn)確、賬目清晰。2、負(fù)責(zé)編制公司年度財務(wù)計劃；編制月、季、年度會計報表及有關(guān)說明，每月10日前向公司領(lǐng)導(dǎo)及時、真實、準(zhǔn)確地報送會計報表，完整地反映財務(wù)狀況，并按季度進行財務(wù)分析。3、責(zé)會計核算，特別對應(yīng)收、應(yīng)付等往來賬要及時清算和催收；定期對固定資產(chǎn)、低值易耗等財產(chǎn)物品進行盤點，做到賬帳相符，賬實相符，發(fā)現(xiàn)不符，必須查明情

9、況及時匯報。4、負(fù)責(zé)公司的資產(chǎn)管理和各項財產(chǎn)的登記、核對、抽查與調(diào)撥，按規(guī)定計算折舊費用，確保資產(chǎn)的資金來源。5、妥善保管會計憑證、會計賬本、會計報表等檔案資料。6、完成上級領(lǐng)導(dǎo)交辦的其它工作任務(wù)。二、出納崗位職責(zé)1、負(fù)責(zé)現(xiàn)金及銀行轉(zhuǎn)賬票據(jù)的收付，不得積壓，按時將現(xiàn)金送存銀行。2、嚴(yán)格遵守現(xiàn)金管理制度，庫存現(xiàn)金按規(guī)定限額執(zhí)行，不得挪用、不得以白條抵庫、不得坐支營業(yè)款。3、根據(jù)會計人員簽章的收、付款憑證，按款項的審核批準(zhǔn)制度辦理收付。4、開據(jù)支票，辦理匯款時要按公司的財務(wù)管理制度辦妥有關(guān)手續(xù)，不符合規(guī)定者予以退回。5、填制有關(guān)收入、支出的會計憑證、登記銀行存款、現(xiàn)金出納日記賬，保證賬款相符。6、

10、負(fù)責(zé)保管未簽發(fā)的支票，支票本及已簽發(fā)的支票存根聯(lián)。7、負(fù)責(zé)職工每月工資、獎金以及各種福利待遇的審核和發(fā)放。8、結(jié)合公司的業(yè)務(wù)實際情況，每月匯總收付款憑證并將憑證交會計登記明細(xì)賬。9、每月10日前，將上月銀行存款日記賬與銀行對賬單逐筆核對，編制銀行余額調(diào)節(jié)表。10、每月底將銀行存款余額、營業(yè)收入及本月、本年累計額報告總經(jīng)理及法人代表。11、妥善保管保險柜鑰匙，密碼不得泄露及外傳。12、完成上級領(lǐng)導(dǎo)交辦的其他工作。三、固定資產(chǎn)的管理規(guī)定1、公司的固定資產(chǎn)，包括機器設(shè)備、車輛、家具、電器、其他設(shè)備等，其財務(wù)管理和計提折舊，由財務(wù)室負(fù)責(zé)。2、每年年終必須進行一次固定資產(chǎn)盤點，做到實物和賬表記錄相符，核

11、算資料準(zhǔn)確。對固定資產(chǎn)遺失、損壞的，要查明原因，明確責(zé)任，做出適當(dāng)處理。3、購置固定資產(chǎn)，必須有經(jīng)批準(zhǔn)的購置計劃；購置時，經(jīng)領(lǐng)導(dǎo)批準(zhǔn)，可借用限額支票在計劃范圍內(nèi)使用。4、購置的固定資產(chǎn)報銷時按財務(wù)制度審批程序進行。四、印章使用的管理1、公司印章包括公章、財務(wù)專用章、法人代表章、合同章等。公章由行政管理部指定專人負(fù)責(zé)保管，財務(wù)專用章、法人代表章、合同章由財務(wù)室專人負(fù)責(zé)保管。2、保管人員必須堅守職責(zé)，未經(jīng)領(lǐng)導(dǎo)批準(zhǔn)，不得將印章帶出辦公室，不得私用，不得委托他人代管。3、保持印章使用的嚴(yán)肅性。各類印章只限使用在正式公文、函件上，嚴(yán)禁在空白介紹信上蓋章。印章使用必須做到用章登記。五、公司員工差旅費的規(guī)定

12、1、職工因公出差，按財政部有關(guān)文件規(guī)定，一律乘座火車，可購硬臥車票。如因特殊情況需乘飛機者，必須報總經(jīng)理批準(zhǔn)方可乘座，否則不予報銷。若需乘船可購四等艙船票。2、在途補助。乘座火車和輪船每人每天按20元補貼乘座長途汽車6小時及以上的，可按在途標(biāo)準(zhǔn)補貼20元。3、員工每人每天按80元標(biāo)準(zhǔn)住宿，出差住宿按天數(shù)計算；副總經(jīng)理以上實報實銷，所住賓館不得超過三星級。4、住勤伙食補貼，每人每天20元標(biāo)準(zhǔn)。5、市內(nèi)交通補貼，每人每天10元標(biāo)準(zhǔn)。6、公差人員報銷差旅費，必須在回公司五天內(nèi)辦理報銷手續(xù)、繳還預(yù)借差旅費，否則作為挪用公款處理。六、物資采購規(guī)定1、各部門根據(jù)每年物資的消耗率、損耗率進行預(yù)測，于每年十二

13、月中旬編制采購計劃和預(yù)算，報財務(wù)室審核。2、計劃外采購或臨時增加的項目，也要制定計劃或報財務(wù)室審核。3、財務(wù)室對各部門采購計劃和預(yù)算進行審核，經(jīng)審核的計劃交行政部門監(jiān)督實施。4、采購價值在500元以上的物品要有2人以上共同辦理；大宗用品或長期需用的物資，必須向3家以上供應(yīng)商摸底詢價，并簽定供貨協(xié)議。5、計劃外和臨時少量急需品，需經(jīng)總經(jīng)理批準(zhǔn)后，方可采購。6、采購人員采購物資付款，價值在500元以上的，使用轉(zhuǎn)賬支票或委托銀行付款；價值在500元以下的，可以支付現(xiàn)金。7、轉(zhuǎn)賬支票結(jié)賬一般由出納根據(jù)采購人提供的準(zhǔn)確數(shù)字或單據(jù)填制轉(zhuǎn)賬支票。若由采購人領(lǐng)空白轉(zhuǎn)賬支票與對方結(jié)賬的，轉(zhuǎn)賬支票必須限額。8、物

14、資采購價值超過500元，賣方要求付現(xiàn)金的，必須由財務(wù)室審查，經(jīng)批準(zhǔn)后，方可付款。七、公文及合同的管理規(guī)定1、以公司名義向外發(fā)送的正式文件需經(jīng)部門經(jīng)理審閱，總經(jīng)理簽發(fā)。2、以公司名義對內(nèi)、對外簽定的合同，統(tǒng)一由財務(wù)室負(fù)責(zé)辦理，并在辦理完畢后將原件分類存檔，以便隨時備查。八、財務(wù)審批、報銷規(guī)定1、公司各部門應(yīng)根據(jù)工作需要，事先擬訂支出計劃，報總經(jīng)理同意后，再由經(jīng)辦人按規(guī)定辦理借支或報銷手續(xù)。2、公司員工報銷，需下列審批程序：經(jīng)辦人部門經(jīng)理簽字總經(jīng)理簽字出納付款。3、上述開支的必須支出，如果總經(jīng)理不在，需經(jīng)電話請示總經(jīng)理同意后，方可予以支出，待總經(jīng)理回到公司后再予補簽。4、員工個人因私借款一律不予批

15、準(zhǔn)。One,thegeneral1,accordingtothe"accountinglawofthePeople'sRepublicofChinaand"accountingstandardforbusinessenterprises","thecorporationaccountingsystemareformulatedsystem;2,thissystemissuitableforXXXXeachmolecularcompany;3,toregulatethecompanydailyfinancialbehavior,financialm

16、anagementinthecompanyandtheroleofimprovetheeconomicbenefit,isadvantageousforthecompanydepartmentsandemployeestoeffectivelysupervisethefinancedepartmentofthefirm,andfurtherimprovethesystemoffinancialmanagement,safeguardthelegitimaterightsandinterestsofcompanyandemployeerelated,thissystemisformulated;

17、4,thepowerofinterpretationofthissysteminXXXXfinancialcenter.Thegeneralprincipleofa,1,thecompany'sfinancialpractice"plan"forthecharacteristicsofthegeneralmanagerresponsibilitysystem,isahasthegmapprovalplanstopay,inthewrittenauthorizationbytherelateddivisiongeneralmanagerandfinancialoffi

18、cersinspectnuclearcandealwith;Unplanned,musthavethecompanygeneralmanager'swrittenauthorization.2,strictlyimplementthe"accountinglaw"andrelatedfinancialandaccountingsystem,fiscal,tax,auditdepartmentstoacceptinspectionsandsupervision,ensurethataccountinginformationislawful,authentic,time

19、ly,accurateandcomplete.Second,thefinancialworkresponsibilityRegionalfinancialtothegradingmanagementanddivisionoflaborisresponsibleforthemanagementsystem,eachbranchcompanyfinancialpersonneltoacceptthecompanyfinancedirectorofleadership,thefinancedirectorisresponsiblefortheregionalfinancemanager,financ

20、ialmanagerisresponsibleforthegroupandregionalfinancialcenter.Financialpersonnelshallsetupaccounting,cashierjobs,implementsthejobresponsibility,dotheaccountmoneyseparate,individual.(a)thefinancialmanagerduties1) theformationofregionalfinancialinstitutions,theregionalfinancialinstitutionsandpostsettin

21、g,staffing,accountingorganizationalprocessessuchasschemeisputforward.Atthesametimeisresponsiblefortheselection,trainingandexaminationofaccountingpersonnel.2,implementthenationalfiscalandtaxationpolicies,lawsandregulations,combinedwiththecompanyspecificsituationtoestablishthestandardfinancialmodel,gu

22、idancetoestablishandperfecttherelevantfinancialaccountingsystem,andisresponsiblefortheimplementationofinternalfinancialmanagementsystemofthecompanyforinspectionandexamination.3,costforecast,plan,control,accounting,analysisandassessment,supervisiondepartmentstoreduceconsumption,savecostandimproveecon

23、omicbenefit.4,andotherrelatedwork.2) )thefinancialdirectorduties1,isresponsibleforthemanagementofthecompany'sdailyfinancialwork,directlyresponsiblefortheregionalfinancemanager,byregionalfinancemanagertogroupfinancialcenterandregionalPresident'sappointment.2,theagencyinchargeofthisdepartments

24、etup,staffingandtransferringemployment,dismissalpromotionplanandopinionsareputforward.3,responsibleforthedepartmentoffinancialpersonnelmanagement,education,trainingandexamination.4,responsibleforthecompany'saccountingandfinancialmanagementsystem,implementationofaccountingcomputerizationmanagemen

25、tway,etc.5,strictenforcementofnationalfinancialrulesandsystemofthecompany,tostrengthenthefinancialmanagement.6,involvedincapitaloperationactivitiesofforecasting,planning,accounting,analysis,decision-makingandmanagement,doagoodjobofthisdepartmentguidance,supervisionandinspection.7,organizationandguid

26、anceoffinancialrevenueandexpenditureplans,financialbudget,andsupervisetheimplementation;Assistfinancemanagertocontrolcost,analysisandevaluation.8,responsibleforthecompany'sassetsmanagement,supervisionanditschange,increaseordecreaseisresponsiblefortheinventorysurplusinventoryahortageandscrapclean

27、ing,payment,collectionandtreatmentwork.Doprocedurescomplete,dataisaccurate,clearaccounts,handleintime.9,timelysubmitaccountingstatementsandrelatedinformation,toregionalfinancemanagerandbranchgeneralmanagerreportsthefinancialpositionandoperatingresults,andacceptthesupervisionandguidance.10,responsibl

28、eforoverseeingfinancialhistorydata,documents,certificates,statementsofsorting,collectionandarchivesfilingwork,andtheformalitiesbytheregulationshallbedestroyed.11,participateinpricesandwages,bonuses,welfarepolicy.12,completeothertasksassignedbytheleadership.(3) theaccountingduties1, accordingtothereg

29、ulationofsystemofnationalaccountingbookkeeping,accounts,reimbursement,doformalitiescomplete,accurate,clearaccounts,timelyhandling;2,invoiceissuedandaudit,supervisionofthevariousbusinesspaymentoccurs,recycling,businessreports,audit,summary,thesupervisionoftheimplementationofbusinesscontract,keepingan

30、dstatisticalreports;3, accounting,businessaccounting,financialsystem,thesupervisionofthepreservationandmanagementofaccountingfiles;4,finishotherworkassignedbytheleadershipofthedepartmentmanagerorrelated.(4) cashierduties1,establishandperfectallkindsofbooksaboutcash,auditstrictlythevoucherofcashincom

31、eandcashexpense.2,strictlyimplementthesystemofcashmanagement,cash,abovetheshallnotpaybytheincomeshallnotbeiousforlibraries.3,everydayintheeventofbankandcashreceiptsandcashdisbursementsofabusinessdonissinmonthlystatement,checkintime,ensurethattheaccountfirm.4,everyweekendbeforecomingoffworktosubmitth

32、eweeklycashreporttoregionalfinancemanager,generalmanagerandPresident.Third,cashmanagementsystem1,allthecompanycashierisresponsibleforthecashreceiptsandcashdisbursements.2,establishandimprovethebookcashjournal,thecashiershallberegisteredaccordingtotheexaminationandapprovalandcorrectpaymentvoucherthat

33、weavesordercashflowbalanceofaccounts,andchecktheinventorybalanceeveryday.Donissinmonthlystatement,account.3,inventorymorethan3000yuanofcashmustbedepositedinthebank.4,cashiercash,shallbeimmediatelyissuedaquadrupleofrecyclingthecheckregistrationform",bythepaymentofsignaturesinthelowerrightcorner,

34、afterpaythepaymentofpeople,businessdepartment,cashierandaccountantretainedacouplet.5,theexaminationandapprovalofanycashpaymentsmustaccordingtorelatedprocedure(seespendingforexaminationandapprovalsystem).Forbusinessorforotherreasonsmustcashadvances,mustfillouttheborrowingform,approvedbythegeneralmana

35、gertosign,beforespendingthecash.Borrowersshouldbeinbusinesstriporborrowingwithinthreedaysafterthecashierreimbursementorsubmitanexpenseaccount(seetravelreimbursementregulations).6,paymentdocumentsarerequiredafterthecashiersignatureontheauditandcorrectpaymentvoucher,andaffixedwiththeoriginaldocumentsw

36、iththecashpaid,everychapter,preventrepeatedreimbursement.Fourth,checkmanagement1, checkthepurchase,filloutandsavethecashierisresponsibleforthe.2,establishandimprovethebankdepositjournal,book,cashiershouldbeaccordingtotheexaminationandapprovalandcorrectpaymentvoucher,weavesinordertoregisterbankaccoun

37、tsofwater,andbalanceeveryday;Aftertheendofeachday.3,cashier'scheque,shallbeimmediatelyissuedaquadrupleofrecyclingthecheckregistrationform",bythepaymentofsignaturesinthelowerrightcorner,afterpaythepaymentandpaymentdepartment,cashierandaccountantretainedacouplet.4,checktheuseofmustfillintheli

38、stofrecipients"check",bytheagent,thedepartmentmanager,directoroffinance(manager),generalmanager(unplanned)signafterthecashiercanleave.5,bywritingchecksmustfillinthenameofreceivingcompany.6,checkmustbemadebychequeinchecksignoraffixone'ssealonthehead.Five,thesignatureorsealofcustody1, ba

39、nk,thesignaturemustbekeptpointspeople.2,specialsealforfinanceandgeneralmanagerofsignaturebythefinancemanagerandcashierisresponsibleforthewarehousing,respectively.AsimplesystemoffinancialmanagementSpendingbythemainleadership,inchargeoftheleadershipinaccordancewiththeproceduresforexaminationandapprova

40、l.Second,thepurchaseofofficesupplies,inprincipleputforwardbyeachdepartmenttotheoffice,withtheapprovalofthemainleadersafterunifiedpurchase.Third,staffontemporaryloanshallfillouttheborrowingform,upontheapprovalofthemainleaders,latermustrenderanaccountsettlementwithin10days.Thecompanyinternalfinancialm

41、anagementsystem(draft)A,accountingresponsibility2, tocarryoutnationalpromulgatedbyrelevantfinancialsystem,instrictaccordancewiththe"accountinglaw"account,accounts,reimbursement,regulations,strictfinancialdiscipline,accomplishformalitiescomplete,real,exactdata,clearaccounts.3, responsiblefo

42、rpreparingthecompany'sannualfinancialplan;Preparethemonth,quarter,annualaccountingstatementsandtheexplanatory,10amonthtothecompanyleadershiphowever,accountingreporttimely,authentic,accurate,fullyreflectthefinancialposition,andquarterlyfinancialanalysis.4, businessaccounting,specialaccounttotimel

43、yliquidationofaccountsreceivableandpayableandcollection;Regularlyforafixedasset,low-valuepropertyitemssuchasinventory,dozhangaccount,accountisconsistent,find,mustfindoutthestatusreportintime.5, responsibleforthecompany'sassetmanagementandpropertyregistration,checkandspotchecksandtransfers,inacco

44、rdancewiththeprovisions,thecomputationofdepreciationcost,toensurethatthesourceofcapitalassets.6, properlykeepaccountingvouchers,accountbooks,accountingstatementsanddocuments.7, completeothertasksassignedbythesuperiors.Second,thecashierresponsibility1, responsibleforthereceiptandpaymentofcashandbankt

45、ransferpaper,shallnotbebacklog,cashdepositbankontime.2, strictlyabidebythecashmanagementsystemandstockcashquotaenforcementaccordingtoregulations,shallbeallowedtomisappropriate,thecashabovetheshallnotiousforlibraries,"paybytheincome.3, accordingtotheaccountingpersonnelshallbesignedandpaymentvouc

46、hers,accordingtothepaymentapprovalsystemtohandlethecash.4, accordingtothecheck,handleremittanceaccordingtocompletetheformalities,thecompany'sfinancialmanagementsystemisnotinconformitywiththestipulationsshallberefunded.5, inwhichtheincomeandexpenditureaccountingvouchers,registrationbankdeposits,c

47、ashjournalandensurethattheaccounts.6, isresponsibleforthewarehousing,notonthechequechequebookandithadissuedthecheckstubform.7, responsibleforworkermonthlysalary,bonusandallkindsofwelfarebenefitsandapproval.8, incombinationwiththepracticalsituationofthecompany'sbusiness,monthlysummaryvoucherandde

48、liverdocumentsregisteredsubsidiaryledgeraccounting.9, and10,amonthwillcheckbankdepositjournalandbankstatementlastmonththatweaves,preparethebankreconciliation.10, theendofeverymonththebankbalance,operatingincome,andthismonth,theaccumulativeamountofthecurrentyearreporttogeneralmanagerandlegalrepresent

49、ative.11, properlykeepsafekeys,passwordsorrevealandgaiden.12, completeotherworkassignedbythesuperiorleadership.Three,fixedassetsmanagementregulations1, thecompany'sfixedassets,includingmachineryandequipment,vehicles,furniture,appliancesandotherequipment,itsfinancialandtubeRichardanddepreciation,

50、shallbetheresponsibilityoftheaccountingoffice.2, theendofeachyear,mustcarryoutaninventoryoffixedassets,achievetheobjectsandzhangtablerecords,accountinginformationisaccurate.Forfixedassetsislost,damaged,tofindoutthereason,clearresponsibility,makeappropriatetreatment.3, purchaseoffixedassets,mustbeofa

51、napprovedpurchaseplan;Whenpurchase,upontheapprovaloftheleadership,canborrowlimitWithinthescopeoftheplantouse.4, purchaseoffixedassetstosubmitanexpenseaccountaccordingtothefinancialsystemofexaminationandapprovalprocedures.Four,sealsusemanagement1, thecompanysealincludingcompanyseal,financialsealandle

52、galrepresentativesealandcontractseal,etc.Sealdesignatedbytheadministrativedepartmentofpersonnelfortakingcareofandfinancialspecialsealandlegalrepresentativeseal,contractsealbytheaccountingofficeofpersonnelfortakingcareof.2, keepingpersonnelmuststicktowork,withouttheapprovaloftheleadershipthesealmustn

53、otbeoutoftheofficeandmaynotbeprivate,shallnotentrustotherescrow.3, maintaintheseriousnessofthesealuse.Allkindsofsealswillonlybeusedonofficialdocuments,correspondence,itisforbiddentostampontheblankletterofintroduction.Chapterwiththeuseofsealsmustberegistered.Fifth,theprovisionsofthecompanystafftravel

54、canbuyhardsleepertickets.Asaresultofspecialcircumstancesneedtofly,mustbesubmittedtothegeneralmanagerforapprovalFangKecheng,otherwisenotbereimbursed.Ifneedtotakeaboatcanbuyfourthclasstickets.2, intransit.Accordingto20yuanperpersonadaytaketrainsandshipsTakethebus6hoursormore,canaccordingtostandardintr

55、ansitallowanceis20yuan.3, accordingtothestandardof80yuanperpersonaday,staffaccommodation,travelaccommodationsaccordingtothenumberofdayscalculation;Deputygeneralmanagershouldbereimbursedwiththeabove,thehotelshallnotexceedthreestar.4, regularmealallowance,20yuanperpersonaday.5, thecitytrafficsubsidies

56、,10yuanperpersonperday.6, tolerancefortravelexpenses,whichmustbeinthecompanysubmitsanexpenseaccountformalitieswithinfivedays,wewilladvancetravel,otherwiseasembezzlement.Six,materialprocurementrules1, eachdepartmentaccordingtoconsumptionrateandlossrateofmaterialsfortheannualforecast,formulatepurchaseplanandbudgetinthemiddleofDecembereachyear,submittofinancialroom.2, unplannedpurchaseortemporaryincreaseproject,alsowanttoplan