Requirements and specific responsibilities of accounting and cashier in financial position of express delivery company

Company's financial management system Article 1 In order to strengthen financial management, standardize financial work, promote the company's business development and improve the company's economic benefits, this system is formulated in accordance with the relevant national financial management laws and regulations and the articles of association, combined 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: (1) Raise funds and use them effectively, 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, accounting, analysis and assessment of financial revenue and expenditure. (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. The company's financial management center is responsible for the organization, implementation and inspection of financial management. Accountants should conscientiously implement the accounting law, resolutely act according to the financial system, and strictly observe company secrets. Chapter II Basic Work of Financial Management Article 5 Strengthen the management of original vouchers and realize institutionalization and standardization. The original voucher is an indispensable written voucher for every business activity of the company and the main basis for 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 accounting vouchers must include: date of filling in vouchers, voucher number, economic business summary, accounting subjects, amount, number of attached original vouchers, signature or seal of the person filling in vouchers, reviewer and accountant 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 be based on the actual economic business, in accordance with the provisions of the accounting treatment methods, to ensure that accounting indicators are consistent, comparable and consistent with accounting treatment methods. Article 8 In order to do a good job in accounting audit, accountants should carefully examine the legality, authenticity, completeness of procedures and accuracy of information of each business. 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 check the relevant figures recorded in the accounting books, such as physical objects, monetary funds, securities, current units or individuals, to ensure that the accounts are consistent with the certificates, the accounts are consistent with the facts and the accounts are consistent with the tables. Article 10 Establish accounting files, including accounting vouchers, accounting books, accounting statements and other accounting materials, and keep them properly. 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. When the accountant handles the handover procedures, a supervisor must be responsible for the handover, and the handover personnel and the supervisor should sign the handover list respectively before the handover personnel can be transferred or resigned. Article 12 Capital is the core capital of the company's operation, and management must be strengthened. The capital raised by the company must be verified by a certified public accountant in China, and a capital contribution certificate shall be issued to investors according to the capital verification report, and corresponding records shall be made. 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. 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, and purchase the capital contributions transferred by other shareholders in accordance with the articles of association. 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 financing cost, and at the same time, interest expenses shall 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. Any accounts payable that have not been paid for more than one year shall find out the reasons, and accounts payable that cannot be paid shall 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 can be officially released to the outside world only after being registered by the financial management center. According to this, the financial management center is included in the company's contingent liabilities management, and urges relevant business departments to cancel the guarantee in time after the guarantee expires. Article 18 Cash management: Strictly implement the Interim Provisions on Cash Management promulgated by the People's Bank of China, reasonably check the cash inventory limit according to the actual needs of the company, 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 check it with the cash on hand. If there is any discrepancy, the reasons shall be found out in time. The manager of the financial management center should check the cash on hand regularly or irregularly to ensure the safety and integrity of the cash. All cash receipts and payments of the company must have legal original vouchers.