1. Strengthen legal awareness and manage finances according to law. All enterprises should attach great importance to the usage of learning the law, incorporate it into the post responsibility system for assessment, comprehensively improve employees' legal awareness, master laws, regulations, principles and policies, and improve the level of financial management according to law. In particular, it is necessary to improve the legal concept of enterprise managers, because the quality of enterprise managers is the most critical factor in the implementation of an enterprise fund management system.
2. Strengthen the sense of responsibility and perform duties. Managers of all enterprises must attach great importance to the safe management of funds, earnestly enhance their sense of responsibility, and perform their duties with a responsible attitude towards their careers and themselves. At the same time, it is necessary to strengthen accountability, and to investigate individual responsibility for poor management or even neglect of management, long-term loopholes in capital security, resulting in financial losses.
3. Strengthen the sense of hardship, nip in the bud. The cases and problems found in the supervision and inspection every year show that the current situation of capital security is not optimistic, and criminals keep peeping at funds. Therefore, enterprises must firmly establish a sense of urgency, always maintain a high degree of vigilance, enhance the predictability of possible problems, take effective measures in a targeted manner, take precautions, nip in the bud, and eliminate potential financial security risks in time.
4. Strengthen the awareness of the overall situation and fully assist the defense. Fund security is a systematic project, which requires comprehensive supervision of the whole process of fund operation. The larger the scale of funds managed by the department, the more likely it is to leave an opportunity for criminals. Therefore, we must establish a sense of overall prevention and implement overall coordination and prevention at all levels and links of management.
(B) to build a sound financial security management system
1. Establish a monetary fund budget management mechanism. To formulate a capital budget, it is necessary to ensure that all the capital income and expenditure in the production and operation activities of enterprises are included in the budget management procedures. Enterprises raise and use funds in a unified manner according to the capital budget, and decompose and issue the capital budget. All annual income and expenditure are strictly controlled within the annual financial budget. Projects that exceed the budget shall go through the relevant examination and approval procedures, and the financial department shall not pay for additional projects and expenses that have not fulfilled the examination and approval procedures.
2. Establish and improve the internal control system of monetary funds. (1) Establish and improve the control system of separation of functions. Enterprises should establish a strict division of labor and post responsibility system for monetary fund business, clarify the responsibilities and powers of each post, ensure that incompatible posts in monetary fund business are separated, restricted and supervised, and ensure the circulation safety of funds from the organizational structure. (2) Establish and improve the fund approval management system. An enterprise shall establish a strict system of authorization and examination and approval for capital business, clarify the examination and approval method, authority, responsibility and related control measures of the capital business approver, and specify the scope of duties of the capital business manager. The approver shall, in accordance with the provisions of the authorized examination and approval system, conduct examination and approval within the scope of authorization and shall not exceed the examination and approval authority. The handler shall, within the scope of his duties, handle the receipt and payment of funds in accordance with the examination and approval opinions of the approver. (3) Improve the internal supervision and control system. First, strengthen the control of bills, clarify the responsibilities, authorities and processes of purchasing, storing, receiving and selling all kinds of bills, and set up a special register to record them to prevent blank bills from being lost and stolen. Second, strengthen seal control. It is forbidden for one person to keep all the seals required for payment. The special financial seal shall be kept by the authorized person, and the personal seal must be kept by himself or the authorized person. In daily work, adhere to the principle of "who uses, who keeps and who is responsible", and strictly perform the procedures of signature, seal, registration, handover or destruction. Third, used and unused bills should be counted regularly, and non-custodial personnel should check them irregularly. Fourth, it is forbidden to write bad checks. Fifth, strengthen supervision and inspection, institutionalize fund safety inspection, and organize personnel to inspect related positions such as fund management, staffing, and implementation of internal control system. Regularly or irregularly, correct problems in time when found. Sixth, check with the bank at any time and so on.
3. Establish and improve the prevention mechanism and punishment mechanism. Link the safety of funds with the responsibilities of various departments, implement them layer by layer, and put the responsibility on people. For example, the person responsible for the safety of funds shall be subject to the risk deposit system, and the relevant personnel who have lost or wasted funds due to poor management and lax control shall be investigated for corresponding responsibilities and punished according to the circumstances. Those who violate the law and commit crimes should be promptly transferred to the judicial department for handling.
4. Strengthen the confidentiality system. Including computer system password secrecy and data secrecy. Set the authority and password of payment system and accounting system according to each user to ensure the confidentiality and security of data and information.
(3) Other key points to strengthen the safety management of monetary funds.
1. Strictly control the income and expenditure of monetary funds: as the risk management department of an enterprise, the financial department must formulate relevant approval authority and monetary fund expenditure procedures, and record the income of various fund businesses in time without delay. No department or individual may intercept, occupy, transfer or conceal funds for any reason.
2. The reserve fund is subject to quota management: the enterprise determines the cash use scope and cash inventory limit of the unit according to the relevant regulations and the actual situation of the unit, and all businesses that do not belong to the cash expenditure scope are settled by bank transfer. In principle, the cash stored in the safe overnight shall not exceed the reserve fund limit stipulated by the enterprise. The cashier should check the cash on hand every day to ensure that the accounts are consistent. The financial supervisor shall conduct spot checks on the cash balance on hand, find out the reasons in time and deal with them accordingly.
3. Strengthen the security management of online banking and system software: When using online banking to handle business, it is necessary to set two or more posts of handling personnel and auditing personnel, grant different business rights and set their own operating passwords. Every computer should install a virus firewall, regularly kill viruses, and regularly use a large-capacity mobile hard disk to copy data for archiving.
4. Pay attention to the professional knowledge training, post responsibility education and professional ethics education of financial personnel: Accounting personnel are the concrete executors of the internal control system of monetary funds, and the quality of accounting personnel directly affects the implementation effect of the internal control system, improves the overall quality of accounting personnel, and is also a strong fortress to ensure the safety and effectiveness of funds.