Article 1: Responsibilities of Finance Department
Responsibilities of financial position
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In order to strengthen financial management and standardize financial work, according to the national financial management laws and regulations, systems and relevant regulations of the company, combined with the actual situation of the company, the post responsibilities of each financial position are formulated. 1, responsibilities of manager of finance department
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(1) Organize the implementation of relevant national financial laws, regulations, guidelines, policies and systems, ensure the legal operation of the company and safeguard the rights and interests of shareholders.
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(2) Be responsible for formulating the company's financial management, accounting, accounting supervision and budget management rules, regulations and work processes, organizing the implementation and supervising and inspecting the implementation after approval.
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(3) Preside over the daily work of the Finance Department, and guide, supervise and manage the work of the department.
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(4) Grasp the company's financial status, operating results and capital changes, and report to the general manager in time.
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(5) Be responsible for the storage and use of the special financial seal, strengthen the company's fund management, keep abreast of the fund trends, review the monthly fund use plans of various departments of the company, ensure the balance of funds and improve the efficiency of fund use. The monthly fund use plan shall be submitted to the general manager for approval and supervision in time.
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(6) Responsible for accounting supervision. Review the legality, rationality and authenticity of the original documents according to the specified scope and standards of costs and expenses, and whether the examination and approval procedures of expenses comply with the company's regulations.
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(7) Review accounting vouchers in accordance with the national accounting standards for business enterprises and the Accounting System for Business Enterprises, standardize daily processing such as accounting and reimbursement, and ensure complete procedures, accurate figures and clear accounts.
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(8) Be responsible for reviewing all financial statements and statistical analysis reports submitted inside and outside the company, organizing accounting, and urging accounting personnel to make timely bookkeeping, accounting and reimbursement.
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(9) Review the company's financial budget and supervise the implementation of the company's budget.
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(10) is responsible for reviewing monthly and quarterly financial analysis, and putting forward reasonable suggestions for the decision-making of company leaders.
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(1 1) is responsible for the development of the company's financing business, safeguarding the company's capital security and financial reputation, and ensuring that the company's project loans, trade financing and other financing work conform to the company's development plan.
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(12) Organize and improve the post responsibilities of financial personnel, ensure clear responsibilities and reasonable division of labor, and formulate financial assessment indicators. And presided over the performance appraisal of the finance department, and regularly reported the appraisal results to the general manager and the comprehensive management department.
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(14) hold regular financial work meetings, organize internal training for financial personnel, and improve their comprehensive skills and abilities.
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(15) actively coordinate the communication between the company and functional departments such as banking, taxation and foreign capital management, and maintain the relationship with functional and regulatory departments.
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(16) is responsible for financial review and contract signing of various economic documents such as economic contracts and agreements.
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(17) Learn about the related operations of subsidiaries in a timely manner every month, and report the related operations to the general manager of the company regularly every month.
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(18) Seriously complete other tasks assigned by the leaders.
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2. General ledger responsibilities
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(1) Under the leadership of the financial manager, carry out work in accordance with the company's financial regulations and assist the financial manager to do a good job in the company's financial work.
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(2) Strictly abide by the relevant financial discipline and economic laws and regulations, and put forward reasonable suggestions for formulating and improving the company's financial management system.
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(3) Strictly review the original vouchers, invoices and other vouchers for expense reimbursement, and ensure legality, accuracy, complete procedures and complete vouchers in accordance with the relevant provisions on expense reimbursement. (4) Be fully responsible for, guide and inspect the accounting work. (5) Organize the preparation of the company's financial index plan related to cost, profit, capital and expenses, and strive to reduce costs, increase revenue and reduce expenditure, and improve efficiency. (6) Be responsible for compiling various financial statements and statistical analysis reports submitted inside and outside the company, and timely submit them to State Taxation Administration of The People's Republic of China, accounting firms, SASAC and other relevant departments or institutions as required.
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(7) Make timely and accurate tax returns every month, make good use of tax policies, avoid tax-related risks of enterprises, and pay taxes according to law; Responsible for the daily work contact with the tax authorities, timely convey the opinions and documents issued by the tax authorities, and timely communicate with the tax authorities; Assist the tax department in tax inspection of the company.
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(8) Regularly check and analyze the implementation of the company's finance, cost and profit, tap the potential of increasing income and reducing expenditure, prepare a brief financial report every month, prepare a detailed financial analysis every quarter, and report to the financial manager in time. (9) Responsible for the management of the company's fixed assets, accurately carry out detailed accounting of fixed assets according to the accounting standards for enterprises and the management system of fixed assets, and timely handle the accounting of increase and decrease of fixed assets. Regularly supervise and participate in the inventory of fixed assets, and check the accounts with the asset management department to ensure that the accounts are consistent. Find out the reasons for inventory surplus, inventory deficit and damage, go through the examination and approval procedures according to the regulations, and conduct accounting treatment according to the examination and approval documents.
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(10) Prepare the company's financial budget, supervise the implementation of the company's budget, summarize the company's financial budget, and provide the budget report to the company's decision-making level on time.
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(1 1) is responsible for reviewing the accounting of trade income and cost to ensure that the accounting is correct.
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(12) is responsible for the storage and use of the special invoice seal. Review the settlement materials issued by relevant trade businesses, and affix the special invoice seal on the audited invoices. (13) Responsible for checking and cleaning up the company's current accounts, regularly checking current accounts with business departments, analyzing the aging of current accounts, and assisting business departments to collect accounts receivable in time to avoid the risks of accounts receivable.
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(14) Responsible for keeping financial accounting files such as accounting vouchers, account books and statements. Print, bind and number the account books every year; Collect and file related documents of various trade operations and financial management systems every year. Regularly sort, compile and bind the accounting data files. , and every year according to the contract unified search archive. Non-departmental personnel who borrow accounting files should register according to regulations. (15) is responsible for coordinating the audit work of enterprises.
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(16) Do a good job in accounting for performance appraisal, and timely reflect the profit of business appraisal every month.
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(17) actively coordinate the communication and contact between the company and functional departments such as banking, taxation and foreign capital management, and assist the chief financial officer in maintaining the relationship with functional and regulatory departments. (18) Seriously complete other tasks assigned by the leaders. 3, "cashier job responsibilities"
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(1) Under the leadership of the financial manager, in strict accordance with the relevant national regulations on cash management and the bank settlement system, handle cash receipt and payment and bank settlement business in a timely manner according to the verified receipt and payment vouchers, and clean up the outstanding funds in a timely manner according to the bank deposit statement to ensure the safety of funds.
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(2) Review the payment voucher of wages and benefits prepared by the personnel department of the company, and timely issue or pay the wages, salaries and various benefits of employees (including social pooling insurance, medical insurance, housing accumulation fund, etc.). ).
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(3) Be responsible for timely and accurate understanding of the deposits in and out of the bank, so as to control and master the stock of funds in time, ensure the smooth capital turnover of the company, and submit daily capital reports to the financial manager on a regular basis.
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(4) Strictly implement the cash and bank management system, and the cash on hand shall not exceed the limit of 20,000 yuan, and shall not sit still, misappropriate public funds, or issue blank checks or empty checks.
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(5) Keep cash, various securities, seals, blank bills, safe keys, etc. To ensure their safety and integrity. (6) Responsible for monthly IC card tax copying and invoice management, and the purchase, use and storage of invoices to prevent the loss and damage of invoices from causing losses to the company. According to the invoice notice provided by the business department, the invoice will be issued after verification. VAT invoice deduction and freight invoice deduction shall be certified within the specified time, and the deduction shall be collated and bound every month and filed at the end of the year. (7) Responsible for sorting out the binding numbers of accounting vouchers, and binding the monthly bank statements into volumes, so as to file them all before 10 every month;
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(8) Responsible for the preparation of monthly capital plan. Prepare monthly fund plan according to the needs of each department, and supervise the implementation according to the approved fund plan to ensure the reasonable arrangement in the fund plan; At the end of the month, prepare the fund plan execution table in time to truly reflect the fund operation information.
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(9) Correctly compile the monthly expense summary table, reflect the expenses of each department, and use it as the calculation basis for business performance assessment, conduct comparative analysis in the same period on a regular basis, analyze the change data in time to find out the reasons, and report to the financial manager. (10) Seriously complete other matters assigned by the leaders.
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4. "Accounting responsibilities"
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(1) Under the leadership of the financial manager, keep accounts, audit accounts, and raise accounts in accordance with the provisions of the national accounting system, so as to achieve complete procedures, accurate figures, clear accounts, and timely raise accounts.
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(2) The accounting statements shall be sound, clear, consistent with the daily statements, complete in content, clear and correct in figures, and submitted in time. (3) According to the principle of economic accounting, regularly check and analyze the financial plan, cost plan and profit implementation of the enterprise, tap the potential of increasing income and reducing expenditure, assess the effect of fund use, and put forward reasonable suggestions to the financial manager in time.
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(4) Propose and manage financial files in accordance with the Measures for the Administration of Accounting Files, so as to keep the information complete and confidential.
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(5) Make timely and accurate tax returns every month, make good use of tax policies, avoid tax-related risks of enterprises, and pay taxes according to law; Responsible for the daily work contact with the tax authorities, timely convey the opinions and documents issued by the tax authorities, and timely communicate with the tax authorities; Assist the tax department in tax inspection of the company.
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(6) Assist in compiling all kinds of financial statements and statistical analysis reports submitted inside and outside the company, and timely submit them to State Taxation Administration of The People's Republic of China, accounting firms, SASAC and other relevant departments or institutions as required.
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(7) Seriously complete other matters assigned by the leaders.
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5. Responsibilities of financial accounting.
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(1) Under the leadership of the financial manager, formulate the company's annual financing plan and organize its implementation; Control financing progress according to financing demand, reduce financing cost and prevent financing risks.
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(2) Responsible for providing basic financial information needed for financing business in a timely manner; Responsible for handling financing and withdrawal affairs; Responsible for the repayment of due financing principal and interest. (3) Assist the financial manager to make the financing repayment plan, maintain sufficient cash flow in combination with the company's solvency and capital structure, and ensure that the due principal and interest are repaid in full and on time. (4) Responsible for collecting, sorting, keeping and filing relevant financing documents. (5) External guarantee ledger registration.
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(6) Be responsible for the content audit and risk assessment of wealth management business, formulate idle funds wealth management plan, handle relevant procedures of wealth management business, handle accounts of wealth management business, and file and save relevant files of wealth management business.
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(7) Strengthen the monitoring of wealth management business, establish a ledger of wealth management business, and regularly calculate and analyze the profit and loss of wealth management business. (8) Seriously complete other matters assigned by the leaders.
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Article 2: Responsibilities of the Finance Department
Responsibilities of financial position
?
In order to strengthen financial management and standardize financial work, according to the national financial management laws and regulations, systems and relevant regulations of the company, combined with the actual situation of the company, the post responsibilities of each financial position are formulated. 1, responsibilities of manager of finance department
?
(1) Organize the implementation of relevant national financial laws, regulations, guidelines, policies and systems, ensure the legal operation of the company and safeguard the rights and interests of shareholders.
?
(2) Be responsible for formulating the company's financial management, accounting, accounting supervision and budget management rules, regulations and work processes, organizing the implementation and supervising and inspecting the implementation after approval.
?
(3) Preside over the daily work of the Finance Department, and guide, supervise and manage the work of the department.
?
(4) Grasp the company's financial status, operating results and capital changes, and report to the general manager in time.
?
(5) Be responsible for the storage and use of the special financial seal, strengthen the company's fund management, keep abreast of the fund trends, review the monthly fund use plans of various departments of the company, ensure the balance of funds and improve the efficiency of fund use. The monthly fund use plan shall be submitted to the general manager for approval and supervision in time.
?
(6) Responsible for accounting supervision. Review the legality, rationality and authenticity of the original documents according to the specified scope and standards of costs and expenses, and whether the examination and approval procedures of expenses comply with the company's regulations.
?
(7) Review accounting vouchers in accordance with the national accounting standards for business enterprises and the Accounting System for Business Enterprises, standardize daily processing such as accounting and reimbursement, and ensure complete procedures, accurate figures and clear accounts.
?
(8) Be responsible for reviewing all financial statements and statistical analysis reports submitted inside and outside the company, organizing accounting, and urging accounting personnel to make timely bookkeeping, accounting and reimbursement.
?
(9) Review the company's financial budget and supervise the implementation of the company's budget.
?
(10) is responsible for reviewing monthly and quarterly financial analysis, and putting forward reasonable suggestions for the decision-making of company leaders.
?
(1 1) is responsible for the development of the company's financing business, safeguarding the company's capital security and financial reputation, and ensuring that the company's project loans, trade financing and other financing work conform to the company's development plan.
?
(12) Organize and improve the post responsibilities of financial personnel, ensure clear responsibilities and reasonable division of labor, and formulate financial assessment indicators. And presided over the performance appraisal of the finance department, and regularly reported the appraisal results to the general manager and the comprehensive management department.
?
(14) hold regular financial work meetings, organize internal training for financial personnel, and improve their comprehensive skills and abilities.
?
(15) actively coordinate the communication between the company and functional departments such as banking, taxation and foreign capital management, and maintain the relationship with functional and regulatory departments.
?
(16) is responsible for financial review and contract signing of various economic documents such as economic contracts and agreements.
?
(17) Learn about the related operations of subsidiaries in a timely manner every month, and report the related operations to the general manager of the company regularly every month.
?
(18) Seriously complete other tasks assigned by the leaders. 2. General ledger responsibilities
?
(1) Under the leadership of the financial manager, carry out work in accordance with the company's financial regulations and assist the financial manager to do a good job in the company's financial work.
?
(2) Strictly abide by the relevant financial discipline and economic laws and regulations, and put forward reasonable suggestions for formulating and improving the company's financial management system.
?
(3) Strictly review the original vouchers, invoices and other vouchers for expense reimbursement, and ensure legality, accuracy, complete procedures and complete vouchers in accordance with the relevant provisions on expense reimbursement. (4) Be fully responsible for, guide and inspect the accounting work. (5) Organize the preparation of the company's financial index plan related to cost, profit, capital and expenses, and strive to reduce costs, increase revenue and reduce expenditure, and improve efficiency. (6) Be responsible for compiling various financial statements and statistical analysis reports submitted inside and outside the company, and timely submit them to State Taxation Administration of The People's Republic of China, accounting firms, SASAC and other relevant departments or institutions as required.
?
(7) Make timely and accurate tax returns every month, make good use of tax policies, avoid tax-related risks of enterprises, and pay taxes according to law; Responsible for the daily work contact with the tax authorities, timely convey the opinions and documents issued by the tax authorities, and timely communicate with the tax authorities; Assist the tax department in tax inspection of the company.
?
(8) Regularly check and analyze the implementation of the company's finance, cost and profit, tap the potential of increasing income and reducing expenditure, prepare a brief financial report every month, prepare a detailed financial analysis every quarter, and report to the financial manager in time. (9) Responsible for the management of the company's fixed assets, accurately carry out detailed accounting of fixed assets according to the accounting standards for enterprises and the management system of fixed assets, and timely handle the accounting of increase and decrease of fixed assets. Regularly supervise and participate in the inventory of fixed assets, and check the accounts with the asset management department to ensure that the accounts are consistent. Find out the reasons for inventory surplus, inventory deficit and damage, go through the examination and approval procedures according to the regulations, and conduct accounting treatment according to the examination and approval documents.
?
(10) Prepare the company's financial budget, supervise the implementation of the company's budget, summarize the company's financial budget, and provide the budget report to the company's decision-making level on time.
?
(1 1) is responsible for reviewing the accounting of trade income and cost to ensure that the accounting is correct.
?
(12) is responsible for the storage and use of the special invoice seal. Review the settlement materials issued by relevant trade businesses, and affix the special invoice seal on the audited invoices. (13) Responsible for checking and cleaning up the company's current accounts, regularly checking current accounts with business departments, analyzing the aging of current accounts, and assisting business departments to collect accounts receivable in time to avoid the risks of accounts receivable.
?
(14) Responsible for keeping financial accounting files such as accounting vouchers, account books and statements. Print, bind and number the account books every year; Collect and file related documents of various trade operations and financial management systems every year. Regularly sort, compile and bind the accounting data files. , and every year according to the contract unified search archive. Non-departmental personnel who borrow accounting files should register according to regulations. (15) is responsible for coordinating the audit work of enterprises.
?
(16) Do a good job in accounting for performance appraisal, and timely reflect the profit of business appraisal every month.
?
(17) actively coordinate the communication and contact between the company and functional departments such as banking, taxation and foreign capital management, and assist the chief financial officer in maintaining the relationship with functional and regulatory departments. (18) Seriously complete other tasks assigned by the leaders. 3, "cashier job responsibilities"
?
(1) Under the leadership of the financial manager, in strict accordance with the relevant national regulations on cash management and the bank settlement system, handle cash receipt and payment and bank settlement business in a timely manner according to the verified receipt and payment vouchers, and clean up the outstanding funds in a timely manner according to the bank deposit statement to ensure the safety of funds.
?
(2) Review the payment voucher of wages and benefits prepared by the personnel department of the company, and timely issue or pay the wages, salaries and various benefits of employees (including social pooling insurance, medical insurance, housing accumulation fund, etc.). ).
?
(3) Be responsible for timely and accurate understanding of the deposits in and out of the bank, so as to control and master the stock of funds in time, ensure the smooth capital turnover of the company, and submit daily capital reports to the financial manager on a regular basis.
?
(4) Strictly implement the cash and bank management system, and the cash on hand shall not exceed the limit of 20,000 yuan, and shall not sit still, misappropriate public funds, or issue blank checks or empty checks.
?
(5) Keep cash, various securities, seals, blank bills, safe keys, etc. To ensure their safety and integrity. (6) Responsible for monthly IC card tax copying and invoice management, and the purchase, use and storage of invoices to prevent the loss and damage of invoices from causing losses to the company. According to the invoice notice provided by the business department, the invoice will be issued after verification. VAT invoice deduction and freight invoice deduction shall be certified within the specified time, and the deduction shall be collated and bound every month and filed at the end of the year. (7) Responsible for sorting out the binding numbers of accounting vouchers, and binding the monthly bank statements into volumes, so as to file them all before 10 every month;
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(8) Responsible for the preparation of monthly capital plan. Prepare monthly fund plan according to the needs of each department, and supervise the implementation according to the approved fund plan to ensure the reasonable arrangement in the fund plan; At the end of the month, prepare the fund plan execution table in time to truly reflect the fund operation information.
?
(9) Correctly compile the monthly expense summary table, reflect the expenses of each department, and use it as the calculation basis for business performance assessment, conduct comparative analysis in the same period on a regular basis, analyze the change data in time to find out the reasons, and report to the financial manager. (10) Seriously complete other matters assigned by the leaders. 4. "Accounting responsibilities"
?
(1) Under the leadership of the financial manager, keep accounts, audit accounts, and raise accounts in accordance with the provisions of the national accounting system, so as to achieve complete procedures, accurate figures, clear accounts, and timely raise accounts.
?
(2) The accounting statements shall be sound, clear, consistent with the daily statements, complete in content, clear and correct in figures, and submitted in time. (3) According to the principle of economic accounting, regularly check and analyze the financial plan, cost plan and profit implementation of the enterprise, tap the potential of increasing income and reducing expenditure, assess the effect of fund use, and put forward reasonable suggestions to the financial manager in time.
?
(4) Propose and manage financial files in accordance with the Measures for the Administration of Accounting Files, so as to keep the information complete and confidential.
?
(5) Make timely and accurate tax returns every month, make good use of tax policies, avoid tax-related risks of enterprises, and pay taxes according to law; Responsible for the daily work contact with the tax authorities, timely convey the opinions and documents issued by the tax authorities, and timely communicate with the tax authorities; Assist the tax department in tax inspection of the company.
?
(6) Assist in compiling all kinds of financial statements and statistical analysis reports submitted by the company internally and externally, and submit them to State Taxation Administration of The People's Republic of China, accounting firms, SASAC and other relevant departments or institutions in time as required.
?
(7) Seriously complete other matters assigned by the leaders. 5. Responsibilities of financial accounting.
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(1) Under the leadership of the financial manager, formulate the company's annual financing plan and organize its implementation; Control financing progress according to financing demand, reduce financing cost and prevent financing risks.
?
(2) Responsible for providing basic financial information needed for financing business in a timely manner; Responsible for handling financing and withdrawal affairs; Responsible for the repayment of due financing principal and interest. (3) Assist the financial manager to make the financing repayment plan, maintain sufficient cash flow in combination with the company's solvency and capital structure, and ensure that the due principal and interest are repaid in full and on time. (4) Responsible for collecting, sorting, keeping and filing relevant financing documents. (5) External guarantee ledger registration.
?
(6) Be responsible for the content audit and risk assessment of wealth management business, formulate idle funds wealth management plan, handle relevant procedures of wealth management business, handle accounts of wealth management business, and file and save relevant files of wealth management business.
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(7) Strengthen the monitoring of wealth management business, establish a ledger of wealth management business, and regularly calculate and analyze the profit and loss of wealth management business. (8) Seriously complete other matters assigned by the leaders.
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Article 3: Responsibilities of fund planning
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1, assist the daily work of the Finance Department, and assist in auditing the preparation and registration of relevant financial documents and vouchers of the company;
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2. Operate trading accounts according to company instructions, strictly implement trading rules and risk control rules, and analyze, count and study relevant account data;
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3. Familiarity with accounting statements can help analyze the financial statements and risk investigation of listed companies;
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4. Complete other work required by the company.
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