The finance department is the management and execution organization of all financial and capital activities of the company, and is responsible for the daily financial management, fund raising management and financial analysis of the company. Its work scope and responsibilities mainly include:
1. Responsible for the financial management of the company. Prepare the company's financial revenue and expenditure plan; Review the use of funds and expenses; Recover sales money and clean up accounts receivable; Handle daily cash receipt and payment, expense reimbursement, tax payment, bank bill settlement, keep cash on hand and blank bank bills, and prepare daily fund statements; Do a good job in corporate financing; Handle and coordinate relations with industry and commerce, taxation, finance and other departments and pay taxes according to law.
2. Be responsible for the accounting work of the company. Abide by the accounting standards and financial regulations promulgated by the state and conduct accounting in accordance with the accounting system; Prepare annual, quarterly and monthly accounting statements; In accordance with the provisions of the accounting system, set up accounting subjects, set up subsidiary ledger, general ledger and auxiliary ledger, keep accounts, close accounts and reconcile accounts in time, so as to ensure that the accounts are consistent, the accounts are consistent, and the accounts are consistent; Manage accounting files well.
3. Responsible for the company's cost accounting and cost management. Establish cost collection procedures and cost accounting accounts, do a good job in cost accounting, control cost expenditure, collect and register various cost data, and provide information for cost prediction, control and analysis in a timely and accurate manner; Pay the project funds, equipment and materials according to the contract, budget and audit, and cooperate with the engineering department and other departments to settle the project funds, materials and equipment funds and final accounts for completion; Improve the setting of various cost auxiliary accounts and improve various statistical data.
4. Establish an economic accounting system, use accounting data, statistical data and other relevant information to analyze economic activities regularly, judge and evaluate the production and operation results and financial status of enterprises, and provide basis for the company's leaders to make decisions.
5. Cooperate with the internal audit of the company. According to the above work scope and responsibilities, this system is specially formulated to strengthen financial management.
Chapter I Fund Approval System
1. General
(1) All payments must be approved by the competent leader of the company. If the leader in charge is not in the company, contact him by phone or fax to confirm whether to approve the payment, and then ask him to sign his opinion on the expenditure form afterwards;
⑵ Special financial seal, official seal and cheque must be kept separately. The company seal shall be kept by the director of the office, and the special financial seal and cheque shall be kept by the cashier. In the absence of the office director or cashier, the seal shall be kept by the legal representative. The seal escrow must go through the handover procedures, and the escrow personnel must register the use of the seal;
(3) In principle, the financial department shall not keep the cheque stamped with the special financial seal and the official seal of the company in the company. If it is necessary for work, you need to fill in the quota first and get the approval of the company's competent leader;
(4) The cheque issued shall indicate the full name of the approved payee, and the invoice received shall be consistent with the payment. If the payee needs the company's cooperation to pay the third party due to special circumstances, it must have the written notice of the payee and be approved by the competent leader of the company;
5] Current account reversal (referring to abnormal business) requires the approval of the company's competent leader;
[6] The transfer of funds for abnormal business must be approved by the competent leader of the company;
Once the original voucher is used to pay all kinds of money, the original must be kept, and the copy shall not be used as the original voucher. In case of special circumstances, it must be approved by the competent leader of the company.
2. The system of examination and approval of construction project funds shall be approved and paid by the competent leader of the company. Its procedures are implemented in accordance with the following "Work Flow of Payment Approval for Construction Projects". Workflow of construction project payment. Administrative expenditure management system
(1) The expense reimbursement of the company's managers must be approved by the company's competent leaders before the financial department can reimburse them;
(2) Abnormal expenses such as entertainment shall be approved by the competent leader of the company.
3. Travel expenses system of the company
(1) employees of the company can enjoy travel allowance when performing official duties outside the city;
(2) The department manager decides to choose the means of transportation according to the business travel needs of the employees of the company;
(3) During the company's employees' business trip, the accommodation fees and subsidies shall be implemented according to the following provisions: ① Rent standard: a. For employees above department manager, the rent standard is 120 yuan/day; B, general staff, the rent standard is 100 yuan/day. (2) Food subsidy and local transportation subsidy. The standard food subsidy is 20 yuan/day per person; The local transportation fee is 6 yuan/day per person.
(4) If the actual reimbursement amount exceeds the company's subsidy standard, the department manager or the lead manager shall explain the reasons and report to the company's competent leader for approval before paying.
4. Vehicle maintenance fee and gasoline fee management system
(1) The company's vehicle maintenance is managed by the office in a unified way, and the maintenance point should be designated. Maintenance costs are generally settled by bank transfer;
⑵ The office arranges the purchase of vulnerable spare parts of vehicles in a unified way and pays them by cheque. When necessary, the procedures for collection and use should be handled, and the office should set up an account for verification;
(3) The company's gasoline tickets shall be kept by the office and registered for use.
5. Management system of office expenses, conference expenses and other expenses
(1) The office supplies of the company are purchased and managed by the office;
(2) The office shall establish account books to register the purchase and use of office supplies of the company;
(3) The office property ledger is attached to the accounting department;
(4) The office records, registers and reports the office supplies collected by various departments on a regular basis;
5] If each department of the company needs to invite the personnel of relevant units to hold a meeting due to work needs, the department manager shall put forward suggestions and report them to the general manager for approval, and the meeting work shall be arranged by the office in a unified way;
[6] The payment standards of wages, bonuses, welfare expenses and other allowances shall be formulated by the personnel and labor management department of the company, and reported to the finance department for the record after being approved by the general manager.
6. Administrative expenses reimbursement system
(1) The cash expenditure scope of the company's management expenses includes: wages, bonuses, allowances, travel expenses paid to employees, other payments paid to individuals and sporadic expenditures below the starting point of the check of 65,438+000 yuan;
(2) The Company's employees shall fill in the Administrative Expense Reimbursement Form, which shall be filled in by the person in charge and signed by the company's competent leader, submitted to the Finance Department for review in accordance with the relevant provisions of this system, and then approved and distributed in accordance with the provisions of Article 1 of this chapter;
(3) Hospitality and gift fees shall be subject to the system of "one vote, one form and prior declaration", which can only be implemented after approval;
(4) If you don't have the reimbursement conditions (such as the receipt voucher of the other company) and need to receive a check or cash, you must fill in a loan slip. The loan slip is kept by the financial department, and the financial department issues a write-off receipt to the manager when the loan is repaid;
5] The cheque application form and loan form must be filled in by the manager, signed by the competent leader of the company, and paid directly by the finance department after financial audit;
[6] If the bank check is lost, the responsible person shall report to the Finance Department and the bank in time. If a blank check causes losses, the lost person shall be liable for compensation;
(7) Other procedures related to expenses and cost expenditures shall be handled in accordance with company regulations.
Chapter II Project Cost Management System
1. All engineering economic contracts and all indicators, guarantees, commitments and other economic visas related to the project cost of the company shall be signed by the general manager or authorized by the general manager.
2. The engineering department of the company is mainly responsible for the prediction and audit of project cost, the preparation of project bidding documents and the examination and approval of project final accounts.
3. The engineering department is also responsible for organizing the procurement and supply of engineering equipment and materials and the negotiation of economic contracts, purchasing the selected and finalized equipment and materials, ensuring the timely supply of equipment and materials, actively carrying out market inquiry work, establishing a market price inquiry register, and recording the historical data of material price changes.
4. The finance department is mainly responsible for the overall control of the project cost.
(1) Participate in the negotiation of the economic contract of the project, and timely and accurately understand the composition of the company's various engineering expenses and the fund use plan;
(2) Be responsible for the audit of project progress payment, and participate in the determination of project cost and the examination and approval of final accounts.
5. Intermediate settlement procedure of the project.
(1) Before 25th of each month, the construction unit will submit the project progress settlement to the Engineering Department for review, and the Engineering Department will put forward the review opinions in combination with the construction drawings, construction progress plans and other documents, and send them to the Finance Department for countersigning within 5 days;
⑵ The Finance Department puts forward payment opinions according to relevant documents, the quantity of materials supplied by the construction unit, other economic exchanges with the construction unit, and referring to the company's financial situation, and submits them to the company's competent leader for approval.
6. Project final accounts procedure.
(1) The construction unit will submit the final accounts of the project and all economic visa materials to the Engineering Department for review according to the same procedures as the intermediate settlement of the project, and the Finance Department will sign it;
(2) According to various economic visas, contracts, project final accounts and material settlement, the finance department deducts the paid project quantity and various expenses in advance, settles the payable project mantissa, puts forward a payment plan and submits it to the competent leader of the company for approval;
(3) When dealing with the final accounts of large-scale projects, the project leader in charge of the company will take the lead, and the project final accounts team will be composed of personnel from the engineering department, design department, finance department and other relevant departments, and jointly carry out the final accounts of special projects according to the scope of responsibilities stipulated in the above system;
(4) After all the housing projects are completed and accepted for use, the Engineering Department and the Sales Department shall go through the formalities for the handover and acceptance of the completed houses, and the Finance Department shall settle the cost of the completed houses with the handover and acceptance procedures.
Chapter III Property Management System
1. Scope of company property
(1) The company's property includes fixed assets and low-value consumables;
(2) All machinery and equipment, power equipment, transportation equipment, tools and instruments, management appliances, buildings, etc. Items purchased or made by the Company with a single value of more than 2,000 yuan and a service life of more than 1 year are classified as fixed assets;
(3) All articles and appliances with a single value of less than 2,000 yuan or more but a service life of less than 1 year are low-value consumables.
2. The finance department of the company is responsible for the accounting of all assets of the company.
(1) All fixed assets used by the company's headquarters and all office supplies and appliances of the company are centrally managed by the office;
(2) The mechanical equipment, power equipment, tools and instruments used in the company's construction site are under the centralized management of the Engineering Department;
(3) The office and the engineering department shall designate a special person to be responsible for the accounting of the company's property, establish a ledger to register the purchase, use and inventory of the company's property, be responsible for organizing the custody and maintenance of the company's property, and formulate corresponding measures and methods.
3. Purchase and distribution of property
(1) According to the needs of the company's development, the office prepares the property purchase plan, makes market inquiry, countersigned by the finance department and approved by the company's competent leader before purchasing;
(2) After the property is repurchased, fill in the Property Income Acceptance Sheet. The property income receipt is in duplicate, and the financial department shall handle the reimbursement procedures with the property income receipt, property invoice and purchase plan. The property centralized management department shall register the ledger with the acceptance certificate;
(3) When each department needs to collect fixed assets, it shall fill in the requisition form, which shall be reviewed by the department manager, submitted to the office for examination and approval, and approved by the competent leader of the company;
(4) The requisition for fixed assets is issued by the user department, and the requisition is made in triplicate. One copy shall be kept by the collection department, one copy shall be sent to the centralized property management department as the proof of property issuance, and the other copy shall be submitted to the Finance Department for reimbursement after being regularly summarized by the centralized property management department;
5] The transfer of property within the company shall be handled by the centralized property management department and reported to the Finance Department for the record.
4. Inventory and counting of property
(1) The centralized management department of the company's property should regularly conduct property inspection inventory, and a comprehensive inventory must be conducted at the end of the year;
(2) All departments must have financial personnel to participate in the year-end property inspection;
(3) In case of inventory surplus, inventory deficit or damage after property inspection, the profit and loss report form shall be filled in, and the reasons for inventory deficit or damage shall be explained in writing. If personal dereliction of duty causes property losses, the person in charge and the person in charge must be held accountable;
(4) If the fixed assets meet the conditions of natural scrapping, the centralized asset management department will organize an evaluation together with the financial department, and the evaluation results will be reported to the company's competent leader, who will decide on the handling opinions;
5] For the fixed assets that have not reached the natural scrapping conditions but can no longer be used normally, the user department shall find out the reasons and report them truthfully; In case of personal liability accident, the relevant responsible personnel shall be responsible for compensating the losses; If losses are caused by natural disasters or other force majeure reasons, they should be reported to the general manager for decision.