Chapter I General Principles
Article 1 In order to strengthen financial management, standardize financial work, promote the company's business development and improve the company's economic benefits, according to the state
This system is formulated in accordance with the relevant financial management laws and regulations and the Articles of Association, and in combination with the actual situation of the company.
Article 2 The accounting of a company shall follow the accrual basis principle.
Article 3 Basic tasks and methods of financial management:
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1) raise and effectively use funds, supervise the normal operation of funds, maintain the safety of funds, and strive to improve the economic benefits of the company.
(two) do a good job in the basic work of financial management, establish and improve the financial management system, and conscientiously do a good job in the planning, control and accounting of financial revenue and expenditure.
Analysis and evaluation work.
(3) Strengthen financial accounting management and improve the timeliness and accuracy of accounting information.
(IV) Supervise the purchase, construction, storage and use of the company's property, and cooperate with the General Management Department to conduct regular property inspection.
(five) the preparation of various accounting statements and financial statements on schedule, do a good job of analysis and assessment.
Article 4 Financial management is an important aspect of the company's operation and management, and the company's financial management center is responsible for organizing and implementing financial management.
Accountants should conscientiously implement the Accounting Law, resolutely handle affairs according to the financial system, and strictly observe company secrets.
Chapter II Basic Work of Financial Management
Fifth, we should strengthen the management of original vouchers to make them institutionalized and standardized. Original vouchers are indispensable for every business activity of the company.
Written proof is the main basis of accounting records.
Article 6 The Company shall prepare accounting vouchers according to the original vouchers that have been verified and are correct. The contents of the accounting voucher must include: the date when the voucher was filled in.
, voucher number, economic business summary, accounting subjects, amount, number of original vouchers attached, voucher filling personnel, reviewer and meeting.
Signature or seal of the person in charge. Receipt and payment vouchers shall also be signed or sealed by cashier personnel.
Article 7 In order to improve accounting, accounting books should be set up in accordance with the provisions of the unified national accounting system and the needs of accounting business. Accounting should
Based on the actual economic business, it is carried out in accordance with the prescribed accounting treatment methods to ensure the consistency and mutual recognition of accounting indicators.
This ratio is consistent with accounting treatment.
Article 8 In order to do a good job in accounting audit, accountants should carefully examine the legality, authenticity, integrity and data of each business.
Accuracy of materials. The preparation of accounting vouchers and statements should be audited by a special person, and major issues should be audited by the person in charge of finance.
Article 9 Accounting personnel shall, according to different accounting contents, regularly use relevant figures recorded in accounting books and inventories, monetary funds,
Securities, current units or individuals, etc. They should check each other to ensure that the accounts are consistent with the certificates, the accounts are consistent with the facts, and the accounts are consistent with the statements.
Article 10 Accounting files shall be established and improved, including accounting vouchers, accounting books, accounting statements and other accounting materials.
Keep it. Keep and destroy in accordance with the provisions of the Measures for the Administration of Accounting Archives.
Article 11 An accountant must hand over all his accounting work to his successor because of his job change or resignation. accounting personnel
When handling the handover procedures, the supervisor must be responsible for the handover, and the handover personnel and supervisor should sign the handover list respectively before handover.
Personnel can be transferred or resigned.
Chapter III Capital and Liability Management
Article 12 Capital is the core capital of the company's operation, and management must be strengthened. The funds raised by the company must use China.
A certified public accountant shall verify the capital, issue a capital contribution certificate to investors according to the capital verification report, and record it accordingly.
Article 13 Upon the proposal of the board of directors of the company and the approval of the shareholders' meeting, the capital may be increased according to the articles of association. The financial department should adjust the paid-in capital in time.
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Article 14 Shareholders of a company may transfer all or part of their capital contributions to each other, and shareholders shall transfer their capital contributions to people other than shareholders in accordance with the articles of association.
Let the capital contribution and purchase the capital contribution transferred by other shareholders. The financial department should be adjusted according to the facts.
Article 15 When a company raises funds in the form of liabilities, it must strive to reduce the cost of raising funds, and at the same time, interest expenses should be accrued monthly and included in the cost.
Article 16 Strengthen the management of accounts payable and other payables, check the balance in time, and ensure the authenticity and accuracy of liabilities. Every year
The above unpaid accounts payable should be found out, and the accounts payable that cannot be paid should be reported to the general manager of the company for approval before handling.
Article 17 The company's external guarantee business shall be submitted for approval according to the examination and approval procedures stipulated by the company and registered by the financial management center before it can be officially opened to the outside world.
After the issuance, the financial management center will be incorporated into the company's contingent liabilities management accordingly, and urge relevant business departments to cancel the guarantee in time after the guarantee expires.
Chapter IV Management of Current Assets
Article 18 Cash management: Strictly implement the Interim Provisions on Cash Management promulgated by the People's Bank of China, and according to the actual needs of the company.
Check the cash inventory limit and send the excess to the bank in time.
Nineteenth it is strictly forbidden to arrive at the warehouse with IOUs and misappropriate cash at will. The cashier must balance the book balance of the gold journal every day and compare it with the inventory.
Count the cash, and find out the reasons in time if there is any discrepancy. The manager of the financial management center shall regularly or irregularly check the cash on hand to
Ensure the safety and integrity of cash. All cash receipts and payments of the company must have legal original vouchers.
Article 20 Management of bank deposits: Strengthen the confidentiality of bank accounts and other accounts, and do not disclose them unless it is necessary for business.
The seal of the account shall be taken care of by a special person, and shall not be kept and used by one person. It is strictly forbidden to stamp a bank account on any blank contract.
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Article 21 Cashiers should always know the balance of bank deposits, and may not issue blank checks or lend any bills from bank accounts.
Settle accounts with individuals or withdraw cash. At the end of each month, we should do a good job of reconciliation with the bank and prepare a bank balance reconciliation table.
Analyze the outstanding accounts, find out the reasons and report to the person in charge of finance department.
Twenty-second accounts receivable management: at the end of each quarter, analyze the aging and payment of accounts receivable and report to the relevant leaders.
In charge of the business department, urge the business department to actively collect money to avoid the formation of bad debts.
Twenty-third other receivables management: page-by-page bookkeeping, strict personal loan approval procedures. The loan approval procedures are as follows:
Borrower → Department Head → Chief Financial Officer → General Manager. Borrowed cash must be used for various expenses within the scope of cash settlement.
Payment.
Article 24 Management of short-term investment: Short-term investment refers to the investment that can and will be realized within one year and must be rewarded by the company.
Within the scope of the right, according to the provisions of the current financial system, accounting income cost and profit and loss.
Chapter V Long-term Asset Management
Twenty-fifth long-term investment management, long-term investment refers to the investment that is not going to be realized within one year, which is divided into equity investment and debt investment.
. The company's long-term investment should be carefully analyzed and demonstrated, and after examination and approval according to the provisions of the company's examination and approval authority, it should be managed by the finance department.
The center handles the entry formalities. The company uses the cost method to account for long-term investments that have no actual control over the invested unit; Have actual control
Long-term investments shall be accounted for by the equity method.
Article 26 Management of fixed assets: Assets under any of the following circumstances shall be included in the accounting of fixed assets: ① The service life is one year.
The above-mentioned houses, buildings, machinery, machinery, vehicles and other business-related equipment and tools; ② Not a classic.
Major equipment projects with a unit value of more than 2,000 yuan and a service life of more than 2 years.
Twenty-seventh fixed assets must have accounts, cards and accounts. The finance department is responsible for the value accounting and management of fixed assets, comprehensive.
The management department is responsible for the recording, storage and card registration of physical objects, and the finance department should establish a detailed account of fixed assets.
Article 28 The purchase and transfer of fixed assets shall be accounted for according to the actual cost, and the depreciation of fixed assets shall be classified and accrued by the straight-line method.
Old age is:
(1) The term of the house and business premises is 30 years.
(two) communication equipment and transportation equipment for 3 years.
(3) Computer, office and word processing equipment for 3 years.
(four) electrical equipment and safety equipment for 3 years.
Twenty-ninth fixed assets that have been fully depreciated and continue to be used are no longer depreciated, and fixed assets that have been scrapped in advance are no longer depreciated.
Old. Fixed assets increased in the current month are not depreciated in the current month, while fixed assets decreased in the current month are depreciated in the current month.
Thirtieth fixed assets and other assets should be regularly counted, and the comprehensive management department is responsible for counting once at the end of each year.
If there is shortage or inventory surplus, the reasons should be found out in time, and a list of inventory surplus and inventory deficit should be compiled, submitted to the finance department for review, and submitted to the accounting office for processing after approval by the general manager.
Reason.
Article 31 Intangible assets refer to assets that have been used by the company for a long time and have no physical form, including patent rights, land use rights and goodwill.
Wait a minute. Intangible assets are recorded at actual cost, and amortized within the benefit period or validity period by a period of not less than 10 year.
Article 32 Deferred assets refer to expenses that cannot be fully included in current profits and losses and need to be amortized in future years, including start-up expenses.
Large expenditures with amortization period of more than one year, improvement expenditures and repair expenditures of leased fixed assets. The start-up fee is calculated from the date of opening.
Reimbursement of expenses by installments. The amortization period shall be no less than 5 years, and the improvement expenditure of fixed assets leased from operation shall be amortized in installments within the effective lease period.
Chapter VI Revenue Management
Article 33 The company's operating income includes fee income and other operating income. Operating income should be accounted for in strict accordance with the accrual basis.
Then confirm, carefully verify and correctly reflect to ensure the authenticity of the company's profits and losses.
Article 34 Non-operating income shall be included in relevant income items according to regulations, and shall not be withheld from the account or otherwise handled.
Chapter VII Cost and Expense Management
Article 35 Business-related expenses incurred by a company in its business activities shall be included in the cost according to regulations. Cost is management.
The important content of managing the company's economic benefits. Controlling cost is very important to plug management loopholes and improve the company's economic benefits.
Article 36 The scope of costs and expenses includes: interest expenses, operating expenses and other operating expenses.
(1) Interest expense: refers to the expense to pay the cost of funds raised in the form of liabilities.
(2) Operating expenses include: employees' wages, employees' welfare funds, medical expenses, employees' education funds, trade union funds, housing accumulation fund,
Insurance, depreciation of fixed assets, amortization, repair, management, communication, transportation, entertainment, travel and vehicle use.
Fees, newspaper fees, conference fees, office fees, labor fees, directors' fees, incentive fees, various reserves and other expenses.
(3) Depreciation expense of fixed assets: refers to the expenses calculated and amortized by the company according to the original value of fixed assets and the classified depreciation rate of fixed assets stipulated by the state.
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(4) Amortization expense: refers to the amortization expense of deferred assets, and the amortization period is not less than 5 years.
(5) Various reserves: Various reserves include investment risk reserve and bad debt reserve. Investment risk reserve is invested for a long time at the end of the year.
65,438+0% surplus is extracted from the difference, and 65,438+0% bad debt reserve is extracted from the balance of accounts receivable at the end of the year.
(6) Management fees include: property management fees, utilities, staff meals, heating and cooling fees, attendance incentive fees and other expenses.
Article 37 Employee welfare expenses shall be accrued at 14% of total wages, trade union funds at 2% of total wages, and education funds at 3% of total wages.
After the approval of the housing accumulation fund, the company will pay it monthly according to a certain proportion of the total wages of employees.
Thirty-eighth to strengthen the control of total expenses, strictly formulate the expenditure standards and approval authority of various expenses, and the financial personnel should be serious.
Audit the relevant expenditure vouchers, without the signature of the leaders or incomplete examination and approval procedures, they will not be reimbursed, and acts in violation of relevant regulations should be
Reflect to the leader.
Article 39 The financial management center is responsible for the management and accounting of various costs and expenses of the company, and the cost management is subject to budget control.
The service management center should regularly check, analyze and formulate measures to reduce costs.
Chapter VIII Profit and Profit Distribution Management
Article 40 The company's operating profit = operating income, business tax and non-operating expenses.
Total profit = operating profit+investment income+non-operating income+non-operating expenditure
(1) Investment income includes profits and dividends from foreign investment.
(2) Non-operating income refers to all kinds of income that are not directly related to the company's business operation, including: inventory surplus of fixed assets, disposal of solid assets, etc.
The net income of fixed assets, additional return of education fees, incomes from fines and confiscations, and incomes from fines really cannot be paid and approved according to the prescribed procedures.
Payment, etc.
(3) Non-operating expenses refer to expenses that are not directly related to the company's business operations, including: fixed assets inventory losses and damage reports.
Net loss of waste, extraordinary loss, public welfare relief donation, compensation, liquidated damages, etc.
Article 41 After the total profit of the company is adjusted according to the relevant provisions of the state, the company shall pay income tax and the profits after paying income tax.
Allocate in the following order:
(1) Confiscating property losses and paying various taxes and fines;
(2) Make up the losses of the company in previous years;
(3) Withdraw the statutory surplus reserve fund, which is 10% of the after-tax profit after deducting the first two items, and withdraw the surplus reserve fund.
When it reaches 50% of the registered capital, it will not be withdrawn.
(4) Withdraw provident fund and public welfare fund according to 5% of after-tax profits, which are mainly used for the collective welfare expenditure of employees of the company.
(5) Distributing profits to investors, and distributing profits to investors according to the resolutions of the shareholders' meeting.
Chapter IX Financial Report and Financial Analysis
Article 42 Financial statements are divided into monthly reports and annual reports. Monthly financial statements include balance sheet and income statement. The annual financial statements include the following information
Balance sheet, income statement, cash flow statement, operating expenses statement, profit distribution statement. The monthly financial statement of the company shall be within 15 days of the following month.
After completion, the annual financial and accounting report shall be made within 90 days of the following year, and an accounting firm may be hired for audit if necessary.
Forty-third financial and accounting reports should also be submitted at the end of the year. The main contents of financial statements include:
(a) business, management, profit realization, capital increase and decrease and turnover, financial revenue and expenditure, etc.
(2) Changes in financial accounting methods and reasons that have a significant impact on the changes in financial conditions in the current period or the next period; balance sheet
Matters that have a significant impact on the company's financial position from the self-made table date to the reporting period; And that explanation required for a correct understand of financial statements.
Other matters.
Article 44 Financial analysis is an important part of the company's financial management, and the financial management center should analyze the company's operating conditions and operating results.
Summarize, evaluate and examine through financial analysis, so as to increase revenue and reduce expenditure, give full play to capital benefits, and analyze financial activities of all parties.
The comparison between cases and economic benefits provides a basis for the decision-making of leaders or relevant departments.
Article 45 The financial reporting indicators for summarizing and evaluating the company's financial status and operating results include: ① operating status indicators: current ratio.
Rate, debt ratio and owner's equity ratio; ② Operating performance indicators: profit rate, capital profit rate and cost profit rate.
Chapter X Computerization of Accounting
Article 46 The hardware equipment of accounting computerization refers to the microcomputer dedicated to accounting computerization and its supporting equipment, including servers and workstations.
, network cable, printer, ups power supply, etc. The hardware equipment of accounting computerization is managed and used by the financial management center, not accounting computerization.
Under normal circumstances, the staff shall not use it. If it is really necessary to use it under special circumstances, it must be approved by the manager of the financial management center, which will not affect the accounting.
Computerization should be carried out under normal working conditions.
Article 47 Financial software is software used to complete accounting and handle accounting business. Operators look for software in practical work.
If there is no normal design function, you should immediately contact the software developer for modification and debugging, and check it in time after debugging.
Check and verify to ensure the correctness of corresponding accounting data and functional modules.
Article 48 Before 10 every month, back up the accounting data of last month. Operators must use financial software through system functions.
When the form option enters the system operation, the operation authority and password should be set according to the work needs. Operator's safety of hardware equipment used.
Responsible. Turn off the power supply of the equipment after work. The equipment should be turned on and off in strict accordance with standard procedures.
Article 49 Before the company's computerized accounting fails to pass the audit of the financial department, the methods of parallel accounting and manual accounting are adopted. Yes, at the end of each month.
The accountant must check the manual account with the microcomputer account. Keep the manual account consistent with the microcomputer account.
Fiftieth enterprise bank electronic payment system management, in strict accordance with the provisions of the enterprise bank electronic payment procedures and authorization. electron
Payment password device, smart ic card, account password and operator password are key elements in using enterprise banking system and should be properly kept.
The supervisor card and the operator card should be responsible and used according to the principle, and the person in charge of the financial management center and the operator should set passwords respectively.
People control the use.
Chapter II XI Supplementary Provisions
Article 51 The financial management center of the Company shall be responsible for the interpretation of these Measures.
Article 52 These Measures shall take effect as of the date of adoption by the board of directors.