Model essay on the company's financial self-inspection report 1
Our company actively organized and earnestly carried out the self-inspection, and now we report the self-inspection as follows:
I. Financial Revenue and Expenditure
In the process of financial work, this unit strictly follows the provisions of the Accounting Law, sets up accounting books according to law, and ensures their truthfulness and completeness. It conducts accounting, fills in accounting vouchers, registers accounting books and prepares financial accounting reports according to the actual business events of this unit. Strictly implement the relevant national financial laws and regulations, all business matters are registered and accounted in the accounting books set up according to law, and the accounting is carried out in accordance with the provisions of the unified national accounting system to ensure the authenticity and validity of the data. When arranging expenditures, we should prioritize and ensure the needs of routine and key expenditures, which not only reflects the actual needs of work, but also considers the possibility of financial resources. According to the tasks of the office, keep the pressure, ensure the key points, make overall arrangements and make reasonable expenditures when the financial resources are possible.
Second, the establishment and implementation of the internal control system of this unit
According to the actual work of the unit, in the process of establishing and implementing the internal supervision and control system, the property management system was formulated. While establishing and improving various systems, relevant personnel strictly abide by these rules and regulations in their work, effectively implement internal supervision and control, ensure the authenticity and integrity of accounting work and the safety of unit property, strengthen the supervision and management of unit property and materials, eliminate all kinds of loopholes, and achieve the following three points:
1. Clarify the responsibilities and authorities of the bookkeeper, approver and handler, so as to separate and restrict each other, so as to clarify the responsibilities, prevent fraud and carry out various business matters in an orderly manner.
2 clear financial revenue and expenditure approval procedures and the authority and responsibility of the approver, standardize the use of all kinds of funds, and improve the efficiency of the use of funds.
3. Make clear the scope and standard of expenditure, take various effective measures to control expenditure and put an end to waste.
Three. Management and use of fixed assets
In order to strengthen the management and use of fixed assets, when purchasing fixed assets, the procurement shall be carried out in strict accordance with the government procurement procedures, and a system for checking accounts, funds and materials shall be established according to relevant regulations. By establishing a sound system, accountants can record, calculate, reflect and check the changes and balances of various properties and funds in time. On the one hand, the balance of relevant property and money reflected in the account books is consistent with the actual deposit; On the other hand, through checking the account book records, accounting vouchers and original vouchers, it is ensured that the accounts are consistent. No fixed assets are not accounted for, and violations such as private use of public property are found.
Fourth, the existing problems
Through self-examination, our company still has some shortcomings in financial management and financial work. When implementing the internal supervision system and internal control system, the requirements stipulated in the Accounting Law have not been fully met, and the budget management system, financial analysis system and audit system have not been established and improved. In the future, we will further improve this system and implement more effective measures to do this work better.
Model essay on the company's financial self-inspection report II
I. Development of rectification activities
According to the requirements of the Notice on Comprehensively and Deeply Carrying out the Special Activities for Standardizing the Basic Work of Financial Accounting (No.20xx[20xx] 109) issued by your bureau and the explanations of specific questions in the questionnaire and frequently asked questions, our company carried out activities before 20xx165438+1October 20th. For the problems raised during the visit of Shenzhen Securities Regulatory Bureau, we have made rectification in strict accordance with the requirements. In the rectification of related problems, we consulted the opinions and suggestions of the company's external accounting firm. This rectification is to supervise and follow up the progress of rectification in the form of meetings, emails, on-site inspections, etc., and implement the rectification situation.
Second, the problems found in self-examination and rectification
According to the objectives and requirements of the Notice, the basic work of financial accounting of each company should meet the following requirements:
(a) each company should establish a financial management organizational structure that conforms to the regulations and adapts to the company's own development, so that the post responsibilities are clear, the authorization is clear and reasonable, and incompatible posts are separated and restricted; Financial accounting personnel have relevant professional knowledge and skills, and have accounting qualifications; The company has institutional arrangements for the follow-up education of financial and accounting personnel.
(2) Each company shall, in accordance with the provisions of relevant laws and regulations, establish and improve companies that meet the requirements of the company.
We should constantly improve the financial management and accounting system with its own operating characteristics, and clarify the formulation and revision process of the system and the decision-making procedures that should be fulfilled. The system should include provisions on accountability, and clearly define the scope of accountability, specific standards for responsibility identification, punishment measures, accountability institutions and procedures, and accountability should be linked to performance appraisal.
Each company shall establish a management system for persons in charge of finance and accounting, and stipulate the qualifications, responsibilities, authority and assessment of persons in charge of finance and accounting institutions. The management system of responsible persons related to financial accounting shall be reviewed and approved by the board of directors of the company.
(3) Each company shall strengthen the construction and management of its financial information system to ensure its independence, and shall not share the financial information system with the controlling shareholder or actual controller, nor grant the controlling shareholder or actual controller any authority to inquire and modify the company's financial information system; The company's financial information system should meet the requirements of the relevant provisions of accounting computerization and meet the actual needs of the company; Companies should strengthen the management of users of financial information systems and their rights.
(4) The company should strengthen the standardization of basic accounting work, fill in the documents that meet the requirements, and file the accounting files in time and keep them properly; We should effectively improve the level of accounting and financial information disclosure, and be able to independently prepare consolidated financial statements and notes to the statements; Clear and appropriate accounting policies should be formulated according to the accounting standards for business enterprises and relevant regulations, combined with the characteristics of the company's industry and its own production and operation, and disclosed in detail in the notes to the financial statements. The company's accounting policy should not be replaced by the principled provisions in the accounting standards for business enterprises.
According to the above notification requirements (1), we defined the responsibilities of each post, optimized the workflow and revised and updated it in time according to the business changes of each post, relying on the financial management organizational structure in the self-inspection; Make statistics on the basic situation of accounting personnel of companies in the group, and find out whether accounting personnel are qualified for employment; 20xx65438+February, the company organized the "20xx Annual Education and Training Plan of the Finance Department".
According to requirement (2) of the above notice, the company under self-examination has formulated relevant internal systems and articles of association in accordance with relevant laws and regulations such as Listing Rules of Shenzhen Stock Exchange, Accounting Law of People's Republic of China (PRC), Accounting Standards for Enterprises, Basic Work Standards for Accounting, Management Measures for Computerized Accounting, Management Measures for Accounting Files, and Basic Standards for Internal Control of Enterprises. This rectification has supplemented and improved the management system of continuing education for accountants and the management methods of accounting files.
According to the above notification requirements (3), the scale of the company has developed rapidly, the business model has been continuously innovated, and the process operation has been accelerated. The construction and management of financial information systems have been strengthened. The ERP system of the company has been upgraded to UFIDA version 8.9.0, and the operating authority of personnel is strictly controlled by the information department, with clear responsibilities. The report on how to write the financial self-inspection report has been rectified. In order to meet the needs of the company's development, the company added an expense budget module, and adopted the group budget application mode in UFIDA software, including the budget and business reimbursement in Shenzhen, Suzhou and Nanchang. Budget management setting, budget table preparation, budget control analysis and daily reimbursement are all carried out in accordance with the group model. This model is conducive to the centralized management and control of the group, and can independently deploy IT systems for budget and reimbursement, which is conducive to daily maintenance and risk management. Contract management module, mainly for equipment, engineering, maintenance, leasing and other large asset contracts, all the processes from signing to payment are managed in ERP system, and the fixed asset purchase requisition is printed by the system instead of manual documents, which greatly facilitates the management of the company's asset contracts. Online reimbursement, outsourcing, human resources salary system, supplier management platform and other modules have been put into use.
According to the above notification requirements (4), the company further emphasized the standard requirements of voucher filling in the self-inspection, with concise and clear abstracts and reasonable use of subjects. Accounting files shall be filed and kept in time, and accounting file management measures shall be formulated and implemented. According to the Accounting Standards for Business Enterprises and related regulations, specific accounting policies, accounting estimates and accounting error correction methods, such as accounting basis and quantitative attributes, foreign currency business accounting methods, revenue recognition principles and inventory accounting methods, which are suitable for the company's production and operation characteristics, have been formulated.
The problems found in the self-inspection and the specific rectification are as follows:
1. Basic information of financial personnel and institutions
Problems: Some financial personnel have not yet obtained accounting qualification certificates.
Rectification measures: According to the relevant provisions of the Accounting Law and the Accounting Regulations of Shenzhen Municipality on the qualifications of accountants, and the requirements of Article 10 of the Accounting Regulations of Shenzhen Municipality, "Only those who have obtained accounting qualification certificates can engage in accounting work", the company makes statistics on the basic situation of accountants in all companies in the group, reviews the qualifications of accountants, and informs those who have not obtained accounting certificates to pass the examination in the latest cycle, and the personnel department will regard them as follow-up financial personnel.
Rectification results: those who have not obtained accounting certificate passed the qualification examination of accounting certificate in Shenzhen Finance Bureau in June 20xx, and took the examination of accounting computerization in June 65438+February. It is expected that they will obtain the accounting qualification certificate by the end of the year.
2. The normative status of basic accounting work
Existing problems: the transactions within the scope of consolidation are reconciled regularly, and the subsidiary ledger is checked monthly, but the verification is correct and the results are not signed for confirmation.
Rectification measures: further clarify and standardize the post responsibilities of accountants and improve the reconciliation procedures. Since the date of self-inspection of the basic work of financial accounting, the sales accountant has reconciled with Suzhou and Nanchang subsidiaries every month, and completed the reconciliation before 10 of the following month, which has been signed by both parties and has been implemented.
Rectification result: Since 20xx 1 1, the sales accountant has confirmed the signatures and seals of both parties in the internal transaction reconciliation, and continuously supervised the implementation.
3. Fund management and control
There is a problem:
(1). The cashier obtains the bank statements of some banks that have not been delivered by express delivery; (2) Some bank reconciliations have not been reviewed.
Rectification measures:
(1). Clarify the cashier's job responsibilities, strengthen cashier management, replace bank statements obtained from banks with other accountants, check each other and clarify responsibilities;
(2) Supervise and inspect the completeness of the signing and approval procedures of bank statements, and designate a special person to review them. After the bank reconciliation of each account is completed, the summary table will be filled in the bank reconciliation table, and the detailed bank deposit account will be checked to prevent the relevant form documents from being omitted.
Rectification results:
(1). The cashier takes the bank statement from the bank, and the accountant of the finance department takes the bank statement from the bank, which has been rectified.
(2) Some bank statements are not rechecked by special personnel, and those that have been rectified shall be rechecked by the person in charge of the finance department and signed for confirmation.
4. Construction and implementation of enterprise financial management system
Existing problems: the company's financial system construction is not perfect, the relevant systems have not been updated, some work processes have been implemented, and no written system documents have been formed.
Rectification measures: The company will improve the relevant financial management system according to the Accounting System for Business Enterprises, Accounting Standards for Business Enterprises, Basic Standards for Internal Control of Enterprises and other relevant laws and regulations, and combine the business characteristics of the company, and solidify the actual implementation system in writing. According to the development and changes of the company's business, timely revise and update relevant systems.
Results of rectification: The management system of continuing education for accountants and the management method of accounting files were supplemented. Follow up and revise according to the facts, further improve the company system construction, and strictly abide by it.
5, the parent company's financial management and control of subsidiaries.
Problem: The company conducts irregular special financial and audit inspections on the funds of its subsidiaries, and the financial and audit inspection materials have not yet formed a clear and fixed system control.
Rectification measures: release the company's relevant audit and financial inspection standard system, and then form a written report on the inspection results of subsidiaries. The recruitment, promotion and transfer of financial personnel of subsidiaries are reviewed by the financial center of the parent company group and implemented after being approved by the general manager of the parent company. The operating expenses of subsidiaries must be approved by the parent company. After the subsidiary fills in the application for approval, it will be transferred to Shenzhen Financial Center for approval, and finally it will be approved by the chairman. The head of the financial department of the parent company monitors and manages the daily funds of the subsidiary company, and the subsidiary company sends the daily statements of bank and cash to the head of the financial department of the parent company, and the head supplements the funds needed for receipt and payment according to the capital application instruction.
Rectification results: The company formulated and issued an internal audit system, and issued a written internal audit inspection report on the special inspection results of subsidiaries. Through rectification, we will further strengthen the management of inspection work, standardize the recruitment process, earnestly fulfill the authority of fund examination and approval, continuously improve the efficiency of financial and audit inspection, and ensure the safety of company assets.
Third, the CSRC patrol raised questions and made rectification.
Shenzhen Securities Regulatory Bureau made field visits to our company in February of 20xx and February of 65438+20xx, and inspected the financial system, fund management, financial accounting, internal control, information system and other related issues. In view of the problems raised by the Securities Regulatory Bureau, our company has carried out rectification in full accordance with the requirements and achieved good results. The rectification situation is hereby notified as follows:
1. About bill management
Existing problems: the records of check management, registration and collection are incomplete and irregular. Only collection records, no registered purchase records.
Rectification measures: establish bill management registration ledger, and strictly register bill information such as check purchase date, quantity, check number, signer and unit.
Rectification result: bill management has been rectified according to the rectification requirements. Strict bill management, improve the contents of ledger registration, and follow.
2. Cash book and bank journal registration.
Problem: Lack of manual registration of cash books and deposit journals.
Rectification measures: during the self-inspection of special activities, arrange the cashier to supplement the cash and deposit journals, and most of the monthly journals will be supplemented by your bureau during the visit.
Rectification results: manual cash and deposit journals have been re-entered as required, and subsequent cashiers have registered in time and settled daily in strict accordance with the requirements.
3. The related party and Dong's daily business trip will reimburse the loan.
Question: There are related parties, related shareholders,