I. Responsibilities of the Finance Department
1, conscientiously implement the national laws and regulations on financial management to ensure the legitimacy of financial work.
2. Establish and improve the company's financial management systems and strictly implement financial procedures.
3. Take effective measures to ensure the safety of the company's funds and property and safeguard the legitimate rights and interests of the company.
4, the preparation and implementation of financial budget, financial revenue and expenditure plan, urge the relevant departments to strengthen the withdrawal of funds, to ensure the effective supply of funds.
5. Forecast, accounting, assessment and control of costs and expenses, and urge relevant departments to reduce consumption, save costs and improve economic benefits.
6. Establish and improve various financial accounts, prepare financial statements, analyze various economic activities by using financial data, and provide effective basis for company leaders to make decisions.
7. Be responsible for the management of the company's material warehouse and office supplies warehouse.
8, timely accounting and payment of various taxes and fees.
9. Participate in purchasing settlement and settlement between purchasing department and material supplier.
10, the collection and arrangement of accounting files to ensure the integrity, safety and effectiveness of the files.
1 1. Complete other tasks specified in the company's work procedures and assigned by the leaders.
Second, the loan and various fees standards and examination and approval system
Loan approval and standards:
1. Business trip loan: the business traveler first receives a "loan slip" in duplicate from the finance department, and fills in the loan date, nature of funds, department, business trip location, business trip reason, business trip days and amount in detail, and submits it to the general manager for approval; The IOU shall be kept by the accountant. After the borrower returns the loan, it shall be returned to him as the basis for clearing the account. Those who have not been reimbursed for more than 5 days since their last business trip may not borrow any more.
2. Loan for daily expenses: If all departments need to borrow money for business, they should go to the Finance Department to get a loan slip, and fill in the nature of funds (check or cash), departments, reasons for borrowing, loan amount and approval procedures, which are the same as 1.
3. Loans for purchasing fixed assets: The unit price of processing equipment is more than 65,438+0,000 yuan, the service life is more than one year, and the unit price of office facilities is more than 2,000 yuan, which belongs to fixed assets. Need to fill in the "fixed assets purchase form" and "fixed assets payment form", submitted to the general manager for approval, can be handled by the corresponding departments. A formal invoice must be issued for the purchase of fixed assets.
4. imprest loan: imprest loan shall be implemented for specific departments or posts, which shall be examined and approved by each department according to the actual situation and implemented after being reported to the president for approval. All imprest loans are repaid and settled at the end of each year.
5. Other temporary loans: such as business expenses, entertainment expenses and working capital. , the approval procedure is the same as 1.
6. Borrowing business travelers should report to the Finance Department within five days after returning to the company, and the arrears after reporting should be filled within three days. For those who fail to go through the reimbursement procedures and can't make up the owed items within three days, the finance department has the right to deduct them from the salary of the month.
7. All loans should follow the principle of not borrowing until the accounts are clear.
8. Personal borrowing is strictly prohibited. Under special circumstances, it is required to be guaranteed and approved by the company's department manager or above.
Three. Daily expense reimbursement:
1. Company employees should adhere to the principle of thrift in their daily expenses.
2. Try to get the original invoice for daily expenses. If the original invoice cannot be obtained, the other party shall issue a receipt certificate.
3, reimbursement must be signed by the agent on the invoice and briefly explain the reasons, and signed by the corresponding leaders, to the financial department for reimbursement;
4. All daily purchases and purchases must go through warehousing procedures in the warehouse. At the time of reimbursement, the invoice is accompanied by a receipt signed by the warehouse administrator, which is submitted to the finance department for reimbursement after being signed by the corresponding leader;
5. Supplementary explanation
If the reimbursement approver is on a business trip, the approver should sign at the designated agent and submit it to the Finance Department for filing, and the designated agent can exercise the corresponding approval power during this period; Or the financial personnel can contact the approver by telephone, borrow money or submit an expense account first, and then make supplementary signature after the approver returns to the company.
Responsibilities of comprehensive accounting position in finance department
1, responsible for registering subsidiary ledger, subsidiary ledger and general ledger;
2. Fully understand and master the national financial system and policies, as well as the company's accounting and financial management regulations, and correctly implement them;
3. Responsible for checking the general ledger, subsidiary ledger and subsidiary ledger, adjusting bank deposits, summarizing accounting vouchers and registering the general ledger;
4. Collect and clean up other accounts receivable and accounts receivable in time; Arrange the inventory of fixed assets and inventory materials according to company regulations;
5. Prepare accounting statements every month to ensure that the figures in the statements are true, the calculations are correct and the cross-checking relationship is clear;
6. Be responsible for the binding and management of accounting files;
7. Undertake other tasks assigned by company leaders.
Responsibilities of cashier in finance department
1, handle cash collection, payment and bank settlement business, manage monetary funds in strict accordance with China's regulations on cash management and bank settlement system, and do not withdraw cash or use white bars to arrive at the treasury;
2 timely and orderly registration of cash and deposit journal, to ensure that the figures are clear and accurate, and make daily and monthly reports. Check the cash on hand in time every Monday and fill in the weekly report of monetary funds;
3. Take good care of the cash and securities in stock to ensure their safety, and compensate for the losses if there is a shortage;
4. Keep the seal well, use the seal in strict accordance with the prescribed purposes, and the seal for issuing checks shall not be kept by the cashier alone;
5. Strictly manage blank receipts and blank invoices, carefully handle the procedures for receiving, issue checks according to regulations, and be responsible for issuing blank checks;
6. Complete other tasks assigned by the chief financial officer or financial manager.
Basic working rules of finance
The financial basic work standard is the most basic part of financial work, which guides and explains the daily specific work of the financial department.
I. Description
1. Bill type:
(1) Original invoice obtained from outside;
(2) Travel expense reimbursement form made by the company;
(3) Expense vouchers produced by the company.
2. Requirements for reimbursement of bills:
(1) Original invoice obtained from outside: complete and clear, including customer name (Shaanxi Yilin Industrial Co., Ltd.), service items, amount (in words and figures), payee's seal and date.
(2) Travel expense reimbursement form made by the company: this reimbursement form is specially used for travel expense reimbursement, and it is accompanied by bills such as trains, ships, planes and accommodation invoice, indicating the number of travel days, travel allowance and total reimbursement. The face shall not be altered.
(3) Company-made expense voucher: This expense voucher has two purposes. One is to fill in this document and submit it for reimbursement after the relevant leaders sign it. The other is to use expense vouchers to summarize bills when there are many bills for reimbursement at one time. This coupon is not allowed to be altered.
Second, the certificate
1. VoucherNo.: Vouchers should be numbered together with accounting vouchers in chronological order, and the numbering machine is required.
2. Voucher preparer: the voucher executor is responsible for the preparation, and it will be signed and sealed in time after the preparation is completed, and each project site will be divided by full-time accountants.
3. Voucher filling requirements: it is required to be written in regular script with clear handwriting, and the summary column should be filled in line by line in detail without omission. Subjects at all levels should be used uniformly, and the whole face is not allowed to be altered.
4. Voucher review: cross-check the vouchers prepared by accounting; Finally, the CFO will conduct the final audit.
Vouchers must be reviewed in time to prevent accounting control from lagging behind due to untimely bookkeeping. In principle, all vouchers must be reviewed on the second day after preparation and posted on the third day.
5. Custody of vouchers: vouchers are bound and kept by a financial person who is responsible for the overall situation of vouchers.
Three. account book
1. Because of computerized accounting, most account books are automatically generated by computers and printed regularly. The following manual account books are still kept: general ledger, cash book, deposit journal, accounts payable subsidiary ledger, engineering construction subsidiary ledger and engineering materials subsidiary ledger.
2. The above account books shall be recorded by the corresponding person in charge.
3. The records of the above account books should be written clearly in regular script, summarized monthly and accumulated quarterly. If there is any mistake in filling in, you should use the crossed correction method or the scarlet letter, and affix the seal of the manager.
Fourth, the statement
1. Reports are divided into external reports and internal reports.
2. External statements are statements submitted to the competent authorities, mainly including balance sheets, profit and loss statements and other statements.
3. Internal statements are all kinds of statements that the company requires to fill in and summarize. Internal reports include: management expense table by department, operating expense table by region and personnel, purchase payment table by project and supplier, project management expense table by project, accounts payable table by supplier and project, and prepayments table by project and subcontracting team. The above statements shall be filled in monthly; The project cost analysis table is a statistical report combining budget, settlement and actual use when the project is completed.
4. The above statements are prepared by designated accountants. And establish the corresponding preparation audit procedures.
Explanation of the main theme of verb (abbreviation of verb)
1. Prepaid account: this account is used to calculate the payment of all subcontractors, so all subcontractors pay through this account.
Accounting.
2. Accounts payable: this account is used to calculate the purchase and payment of all suppliers, so all suppliers use this account.
3. Project construction: the project construction subject is used to calculate the direct cost of all projects, and the accounting is based on the project name of the second-level subject and the detailed project cost of the third-level subject.
4. Management expenses: Management expenses are used to account for various expenses that often occur in various departments of the company, and are accounted according to the specific detailed items of secondary subject departments and tertiary subjects.
5. Operating expenses: The operating expenses account is used to account for the expenses of the business department, and is accounted according to the specific detailed items of the second-level account and the third-level account.
Six, the confirmation principle of accounts payable:
The confirmation of accounts payable is directly related to the direct cost of the project and the company's arrears, so the confirmation of accounts payable should follow the principle of prudence.
1. Confirm the accounts payable and project construction with the original receipt signed by the relevant personnel on the project site and the delivery note of the supplier, so as to reduce the mistakes caused by unclear fax.
2. According to the requirements of the procurement and supply department and the finance department, countersign to confirm the accounts payable and engineering expenses.
3. For the case that the accounts payable have been confirmed to need to be adjusted: if it is an on-site warehousing error, an adjustment instruction should be issued on the spot, and the financial department can adjust the accounts according to the order of the material department; If it is because the material clerk miscalculated the price of the material, the material clerk should issue an adjustment explanation and attach a copy of the original receipt written incorrectly before the financial department can adjust the accounts. All account adjustments must be signed by the top leaders of the materials department and the financial department.
Punishment method
In any of the following circumstances, the financial personnel shall be given a warning and my monthly salary 1-3 times shall be deducted:
(1) Using cash beyond the prescribed scope and limit or keeping cash beyond the approved cash on hand;
(2) replacing bank deposits or cash on hand with vouchers that do not conform to the provisions of the financial accounting system;
(3) misappropriating or borrowing other people's funds (including cash) or making payment without approval;
(four) using the account to withdraw cash for other units and individuals;
(5) Withdrawing cash without approval or in accordance with the approved scope and limit;
(6) Retaining off-balance sheet funds or depositing company funds in the bank in the form of personal savings of financial personnel;
(seven) in violation of the provisions, should be punished.
Financial personnel shall be dismissed under any of the following circumstances.
(a) in violation of the financial system, causing serious confusion in financial work;
(2) Refusing to provide or providing false accounting vouchers, accounting statements and materials;
(3) Forging, altering, falsely reporting, destroying or concealing accounting vouchers and accounting books;
(4) taking advantage of his position to illegally possess or impersonate or defraud the company's property;
(5) Practicing fraud, practicing favoritism, revealing secrets, embezzling and misappropriating company funds;
(six) serious mistakes occurred within the scope of work or the company's interests suffered losses due to negligence;
(seven) there are other dereliction of duty and serious mistakes that should be dismissed.
Supplementary rules
The general manager's office is responsible for the interpretation of these regulations.
These Provisions shall come into force as of the date of promulgation.