What are the provisions of the financial accounting management system?

Financial Accounting Management System In order to strengthen the basic accounting work, establish a standardized accounting work order and improve the level of accounting work, the Basic Accounting Standard of Guangzhou Ruijie Economic and Trade Consulting Co., Ltd. is formulated in accordance with the relevant provisions of the Accounting Law of People's Republic of China (PRC), with reference to the provisions and standards of the National Basic Accounting Work Standard, and in combination with the relevant contents of the Enterprise Accounting System and the specific requirements of accounting of Guangzhou Ruijie Economic and Trade Consulting Co., Ltd. First, the meaning of financial accounting management Finance refers to the activities of raising funds and using funds in order to achieve the established goals. In the process of management and operation, various consulting service fees, agency service fees, income from various part-time services and corresponding expenses constitute the capital operation of consulting companies. Financial management is the management of the fund operation of consulting companies. In the process of fund operation, including the collection, use, consumption, income and distribution of various consulting service fees and agency service fees, we should standardize the financial behavior of enterprises and strengthen financial management and economic accounting in accordance with relevant government regulations. The main contents of financial management include: fund raising and use management, paid service management fee management, circulating funds and special funds management, and fund allocation management. Financial revenue and expenditure summary balance, etc. The task of financial management is: (1) to raise and manage funds, that is, to ensure business needs, speed up capital turnover, and constantly improve the efficiency of capital utilization, especially to improve the rate of return of self-owned funds. The company's main economic source is paid service management fee income, so as to strengthen the collection of paid service management fee, ensure that all receivables are exhausted and improve the recovery rate. In addition, in the use of funds, it is necessary to properly arrange various expenditures. Strictly control, pay attention to saving and prevent waste. Give full play to the role of funds. (2) Economic Accounting Strengthen economic accounting through financial activities, improve management, reduce costs, continuously reduce consumption, increase accumulation, and improve investment efficiency and economic benefits. (3) Financial Supervision Implement financial supervision and maintain financial discipline. The operation, management and service of a company must be based on financial regulations and financial plans. Supervise the company's budget expenditure standards and various economic indicators, raise funds reasonably and legally, continuously improve the use effect of funds, and ensure that the allocation of funds takes into account the interests of the state, the collective and the individual. At the same time, in the distribution of income, we must strictly abide by the state regulations, pay all taxes in time, make up for the losses in previous years, withdraw the statutory provident fund and public welfare fund, and distribute profits to investors. Financial accounting management system Financial management system is an important system in the company's internal management and a series of specific provisions to ensure the standardization of financial management. It can be divided into the following categories: (1) accounting method and voucher account book system (1) The fiscal year starts from Gregorian calendar 1 and ends at 1, that is, February 3 1 day; (2) RMB is the bookkeeping base currency; (3) The debit and credit double entry bookkeeping method is adopted, accounting subjects and accounting methods are mainly company budget accounting, and bank cash account books, general ledgers and various subsidiary ledgers are set up in combination with the actual situation; (4) Original vouchers are the basis of accounting. Accounting personnel must carefully examine all kinds of original vouchers, requiring all original vouchers to be complete in formalities, legal, true in content, correct in figures, complete in date and seal, consistent in case and case, etc. , shall not be reimbursed or altered. All original vouchers can only be filled in after they have been verified. (5) The accountant and bookkeeper shall be responsible for the bookkeeping of all original vouchers, and shall not dig out, alter or erase the records in the account books with faded medicine. Bookkeeping should use a pen, not a pencil or ballpoint pen, and mistakes should be corrected by crossing a horizontal line or a red line according to the nature. Vouchers and account books should be registered by special personnel, properly kept and not lost. The retention period of relevant accounting statements, accounting books and accounting vouchers shall be handled in accordance with the provisions; (6) Designate a special person to keep all unused important blank vouchers, such as checks, cash receipts, bills, etc. When using it, the recipient should go through the collection procedures. Incorrectly written receipts or invalid checks shall be cancelled and properly kept, and shall not be destroyed or discarded. (2) The monetary fund management system (1) strictly follows the provisions of the relevant national cash management system, except for offsetting the cash inventory, without the consent of the bank. (2) Do a good job in keeping cash on hand. Relevant securities and cash must be put in a silver box to ensure safety. Personnel designated to use the reserve fund must be inspected and assessed regularly, and the reserve fund must be managed well. The cash on hand shall not exceed the limit set by the bank. (1) establish and improve the cash account, ensure that the cash account is consistent with the fact, prevent the cash from being put into storage or out of the account, and prohibit private "small coffers"; (2) Money exceeding the cash receipt and payment limit must be settled by the bank. (3) Expense Cash Reimbursement System In order to strengthen the management of cash reimbursement and strictly enforce financial discipline, the following systems are formulated for cash reimbursement: (1) Travel expense reimbursement system; (2) Hospitality reimbursement system; 4) Current account clearing system, which is an important link to ensure the normal operation of management. Financial personnel should settle accounts receivable and recover them in time. Accounts that are still confiscated after a month should be collected at home. For the outstanding claims and debts at the end of the month, it is necessary to find out the reasons and make an inventory. Matters that cannot be solved by accountants should be reported to the leaders in a timely manner. (5) Accounting statements system Accounting statements are an important part of realizing operating income and expenditure. Its written report is important information for leaders and superiors to understand the economic situation and leadership work of the management department, and it is also an important basis for compiling the revenue and expenditure plan for the second half of the year. Therefore, it is necessary to ensure that the data of the report is accurate, the content is complete, the report is timely and the procedures are complete. For the annual settlement report, an analysis of the implementation of the revenue and expenditure plan should be attached. Three. Institutions and responsibilities of financial management (1) institutional setup of the financial department; Corporate financial accounting and institutional setup of other industries.