A financial company shall obtain legal person status in accordance with the relevant provisions of the state. Article 4 The basic tasks of the company's financial management are: to conscientiously implement the state's financial policies and laws and regulations, strengthen accounting, improve operation and management, continuously improve the efficiency in the use of funds, and ensure the safety and appreciation of property and funds. Article 5 The scope of financial management of a financial company is:
1. Capital management and other credit fund management;
Second, the supervision and management of assets;
Third, financial revenue management;
4. Management of costs, expenses and non-operating expenses;
5. Profit and loss and profit and loss distribution;
Six, the surplus and deficiency management of funds and property;
Seven. Other financial management. Article 6 Finance companies should strengthen financial management, support the work of accountants, conscientiously implement national policies and regulations, and abide by financial discipline. Article 7 A finance company belongs to a group company and is directly led by the group company administratively.
Finance companies should engage in business activities within the business scope approved by the People's Bank of China, and be led, managed, coordinated, supervised and audited by the People's Bank of China.
The financial management of financial companies is included in the financial management category of enterprise groups, and the group companies are unified with the financial departments at the same level. Article 8 A financial company shall, according to the completion of the annual credit plan and the financial plan of the previous year, consider the new situation affecting the financial revenue and expenditure of this year, prepare a financial plan, and report it to the superior competent department for approval before implementation.
Financial plan consists of three parts: financial income, financial expenditure, profit and loss and their distribution. Article 9 The financial income of a finance company includes operating income, current income of financial institutions, investment income, non-operating income and other income. All financial income must be correctly calculated, collected reasonably, carefully checked and recorded in all accounts according to regulations to ensure the authenticity of profits and losses. Do not raise or lower interest rates, handling fees and other charging standards without authorization, and do not intercept, misappropriate or handle other accounts. Article 10 The cost management of a financial company is an important part of financial management. For cost management, financial companies should pay attention to cost accounting, strengthen cost management and strive to reduce costs in accordance with the provisions of the Notice of the Ministry of Finance on Printing and Distributing the Measures for Cost Management of State-owned Financial and Insurance Enterprises. Article 11 A finance company shall establish a bad debt reserve, and the specific management measures shall be implemented in accordance with the Interim Provisions of the Ministry of Finance on Establishing Loan Bad Debt Reserve for National Specialized Banks. Article 12 Finance companies should strengthen the management of non-operating expenses. Non-operating expenses include: pensions, funeral pensions, long-term rest expenses, unemployment insurance benefits for employees, disaster loss expenses, bad debt provision and other non-operating expenses. Article 13 The net amount of operating income, current income of financial institutions, investment income, non-operating income and other income of a finance company minus business tax, urban construction tax, education surcharge, operating expenses, current expenses of financial institutions, management fees and non-operating expenses shall be the profits and losses of the finance company. Article 14 The profits realized by a finance company shall be distributed according to the principle of "tax after tax first". The specific profit distribution system must be approved by the financial department at the same level of the enterprise group company. Article 15 A finance company shall withdraw its provident fund at 20% of its profits after paying income tax.
After the finance company withdraws the provident fund, it may withdraw a certain amount of public welfare fund after consultation with investors and approval of the finance department at the same level. The public welfare fund is mastered according to the per capita bonus and welfare level of enterprises in the group company. Article 16 The capital dividend of a financial company funded by a group company shall be handled by the group company in consultation with the financial department at the same level. Seventeenth financial companies can only distribute dividends to investors' capital, and may not withdraw interest. Article 18 Where a financial company suffers losses due to poor management, the financial department at the same level shall not make up for it, and the financial company shall make up for it with the provident fund paid in the previous year, and the insufficient part shall be made up by the profits in the following year, but the maximum period shall not exceed three years. There are still shortcomings, and the provident fund will be withdrawn in the next year to make up for them. Article 19 The principle of using the public welfare fund of a finance company is: draw it first, then use it, make up for it with abundance, and do not overspend. Bonuses are paid in accordance with relevant state regulations. Article 20 Finance companies must establish account books for fixed assets and low-value consumables, so as to ensure that the accounts are consistent with the facts, the accounts are consistent with the cards, and the property is complete. With regard to the management of fixed assets, financial companies should follow the provisions of the Notice of the Ministry of Finance on Printing and Distributing the Measures for Depreciation of Fixed Assets of State-owned Commercial Financial Enterprises and the Supplementary Notice on Implementing the Measures for Depreciation of Fixed Assets of State-owned Commercial Financial Enterprises. Article 21 When a finance company has surplus or shortage of funds and property, it shall find out the situation, distinguish the nature and deal with it according to relevant regulations. Article 22 The bookkeeping principle of a financial company shall be implemented with reference to the current financial accounting management measures of banks.