The person in charge of finance is generally the chief accountant or chief financial officer, who is fully responsible for the financial management, accounting and supervision of the company.
Article 4 of the Accounting Law stipulates that the person in charge of a unit shall be responsible for the accounting work of the unit and the authenticity and integrity of the accounting data. ? The person in charge of the unit shall bear the following responsibilities: notification. The financial department of the people's government at or above the county level shall announce and criticize the violators by means of notification; All right.
While imposing a fine on the unit, the person in charge directly responsible for the unit may impose a fine ranging from 300 yuan to 50,000 yuan: administrative sanctions. If the person in charge who is directly responsible for the unit belongs to the national staff, the unit or the relevant unit may be given administrative sanctions of dismissal or even expulsion according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.
According to Article 50 of the new Accounting Law: "The person in charge of a unit refers to the legal person in charge of the unit or the main person in charge of exercising functions and powers on behalf of the unit as stipulated by laws and administrative regulations."
Extended data
The main responsibilities of the person in charge of finance in company law
1, planning enterprise financial strategy
The chief financial officer's important duty is to make financial prediction and decision in advance according to the future strategy of the enterprise, prepare for investment, financing and cost control in advance from the financial point of view, provide follow-up financial guarantee for the senior decision-making of the enterprise and ensure the smooth implementation of the strategic decision-making of the enterprise.
2. Improve the enterprise financial system.
Whether the financial system is sound or not is an important symbol to measure whether an enterprise is standardized or not, and it is also an important symbol to measure the level of chief financial officer. The financial system coordinates all kinds of economic relations inside and outside the enterprise, which is formulated according to the relevant national laws and regulations and the actual situation of the enterprise, and is the "supreme law" of enterprise economic activities and fund management.
3. Establish a budget inspection system.
With the expansion of enterprise scale, financial budget management is becoming more and more important in enterprise management. Financial budget includes income budget and expenditure budget. The chief financial officer must transform the strategic objectives of the enterprise into financial objectives and refine them into corresponding financial indicators, then link the financial indicators with the responsibility center, and control the budget of costs, expenses, capital and profits through the target control method.
Baidu Encyclopedia-People's Republic of China (PRC) Accounting Law