The scope of cash expenditure refers to the scope that cash can be used for settlement according to state regulations. According to the regulations of the state, enterprises, institutions, organs, organizations and military units should not only use cash within the prescribed scope, but also transfer and settle accounts through the bank.
According to the Provisional Regulations on Cash Management issued by the State Council and the Detailed Rules for the Implementation of the Provisional Regulations on Cash Management issued by the People's Bank of China, enterprises, institutions, organs, organizations and military units can only spend and use cash within the following scope:
(1) personnel salary and various wage allowances. The wages of employees mentioned here refer to the wages and wage allowances paid to employees by enterprises, institutions, organs, organizations and troops.
(2) individual labor remuneration. Refers to the labor remuneration paid to individuals by enterprises, institutions, organs, organizations and troops. Providing labor services for enterprises, institutions, organs, organizations and troops. , including the manuscript fees paid by news publishing units to authors, lecture fees paid by various schools and training institutions to external teachers, and design fees, decoration fees, installation fees, drawing fees, laboratory fees, medical fees, legal service fees, consulting fees, etc.
(three) all kinds of bonuses paid to individuals, including all kinds of science and technology, culture and art, sports and other bonuses granted to individuals in accordance with state regulations.
(four) all kinds of labor insurance benefits, as well as pensions, pensions, student grants, subsidies for workers living in difficulties and other personal cash expenditures stipulated by the state.
(5) the purchase price of agricultural and sideline products and other materials, such as gold and silver, handicrafts and waste materials. , by the acquisition unit from the hands of individuals.
(6) Travel expenses that must be borne by the company's pre-travelers.
(7) sporadic expenditures below the settlement starting point. According to the regulations, the starting point of settlement is 1000 yuan. Over the starting point of settlement, the implementation of bank transfer settlement. Sporadic expenditures below the settlement starting point can be settled in cash, and the adjustment of the settlement starting point is determined by the People's Bank of China and reported to the State Council for the record.
(8) Other expenses that need to be paid in cash as determined by the People's Bank of China, such as those that need to be paid in cash due to uncertain procurement location, inconvenient transportation, emergency rescue and disaster relief, etc., and the transfer settlement is not convenient enough. For such expenses, the account opening unit shall submit a written application to the account opening bank, which shall be signed and sealed by the person in charge of the accounting department of the unit. After the approval of the bank, the account opening unit pays cash.
Except for items (5) and (6) above, the cash paid to individuals by enterprises, institutions, organs, organizations and armed forces shall not exceed 1 000 yuan per person at a time, and the excess shall be converted into savings deposits at designated banks or paid by cheque or cashier's check according to the requirements of the payer. If it is really necessary to pay cash, it shall be paid after examination by the bank where the account is opened.
Legal basis: Article 4 of the Provisional Regulations on Cash Management stipulates that people's banks at all levels shall strictly perform the duties of the competent financial authority and be responsible for supervising and auditing the cash management of the bank where the account is opened.
According to these regulations and the provisions of the People's Bank of China, banks are responsible for the specific implementation of cash management, supervision and management of cash receipts and payments and use of account opening units.
Article 5 of the Provisional Regulations on Cash Management stipulates that an account-opening entity may use cash within the following scope:
(1) Wages and allowances of employees;
(2) Remuneration for labor services;
(three) according to the provisions of the state awarded to individuals in science and technology, culture and art, sports and other aspects of the bonus;
(four) various labor insurance, welfare and other personal expenses stipulated by the state;
(five) the price of agricultural and sideline products and other materials purchased from individuals;
(6) Travel expenses that business travelers must carry with them;
(seven) sporadic expenditures below the starting point of settlement;
(eight) other expenses that need to be paid in cash as determined by the People's Bank of China.
The starting point of currency settlement is 1000 yuan. The adjustment of the settlement starting point shall be determined by the People's Bank of China and reported to the State Council for the record.