Focusing on the examination and approval point of revenue and expenditure is to control the inflow and outflow of funds, and the reasonable division of examination and approval authority is the premise of the smooth development of capital operation activities. The key points of examination and approval activities include: formulating measures to restrict the entry and exit of funds, and the handling personnel should authorize examination and approval when carrying out business activities, and those without authorized tasks should not handle the business of fund income and expenditure; The fund use department shall apply for the use of funds and record the purpose, amount, time and other matters; The handling personnel shall sign and seal the original documents; The person in charge of the handling department, the general manager in charge and the person in charge of the finance department approve and sign.
The second is to review the control points.
Checking control points is an important measure to reduce errors and fraud. According to the affiliation within the enterprise, it can be divided into vertical review and horizontal review. The former refers to the superior supervisor's review of subordinate activities; The latter refers to the checks and balances between people at the same level or without superior-subordinate relationship, such as the checks and balances within the financial system. The key points of the audit include: the accounting supervisor of fund operation activities examines whether the income and expenditure business reflected by the original voucher is true and legal, and the original voucher can only be filled in after being audited, signed and sealed; Whether the seals of the supervisor, auditor, cashier and creator on the voucher are complete.
The third is the collection and payment control point.
The receipt and payment of funds leads to the inflow and outflow of funds, which reflects the ins and outs of funds. The control points include: the cashier receives and pays according to the audited original vouchers, seals the received vouchers and registers the journal; The accountant in charge records it in the relevant books in time and accurately, and checks it with the cashier's diary regularly.
The fourth is the accounting control point.
The vouchers and account books of funds are the information sources that reflect the inflow and outflow of enterprise funds. If there are management loopholes in the accounting process, it will easily lead to the distortion of the whole accounting information processing results. Bookkeeping control points include: the cashier registers the journal according to the fund receipt and payment voucher, and the accountant registers the relevant subsidiary ledger according to the relevant voucher; Responsible for accounting registration general ledger.
The fifth is the reconciliation control point.
Reconciliation is the last link of the account book recording system, and it is also the last link before the report is generated, which plays an important role in ensuring the authenticity of accounting information. Reconciliation control points include: account certificate check, account table check, account fact check, etc.
The sixth is the bank account management control point.
Enterprises should strengthen the management of bank accounts in strict accordance with the Measures for Payment and Settlement and other relevant state regulations, open accounts in strict accordance with the regulations, and handle deposits, withdrawals and settlements. The key control points of bank account management include whether the opening, use and cancellation of bank accounts are authorized, and whether subordinate enterprises or units have off-balance-sheet accounts.