Article 1 These Provisions are formulated in order to strengthen the financial work of the company, give full play to the role of finance in the company's operation and management, and improve economic benefits.
Article 2 The functions of the company's finance department are:
(a) seriously implement the relevant national financial management system.
(two) establish and improve the rules and regulations of financial management, prepare financial plans, strengthen business accounting management, reflect and analyze the implementation of financial plans, and inspect and supervise financial discipline.
(III) Actively serve the operation and management, and promote the company to achieve better economic benefits.
(four) strict economy and rational use of funds.
(5) Distribute the company's income reasonably and complete the taxes and management fees that need to be paid in time.
(six) to understand the situation of relevant institutions and financial, taxation and banking departments, to check the financial work, to provide relevant information on their own initiative, and to truthfully reflect the situation.
(VII) Complete other tasks assigned by the Company.
Article 3 The financial department of the company consists of chief accountant, accountant, cashier and auditor.
Before there is a full-time chief accountant, the duties of the chief accountant are concurrently held by the accountant.
Article 4 All departments and employees of the company must abide by these provisions when handling accounting affairs.
Responsibilities of financial work post
Article 5 The chief accountant shall be responsible for organizing the following work of the company:
(a) the preparation and implementation of the budget, financial revenue and expenditure plan, credit plan, formulate plans for raising and using funds, open up financial resources, and effectively use funds;
(2) Forecast, plan, control, calculate, analyze and assess the costs and expenses, and urge the relevant departments of the company to reduce consumption, save costs and improve economic benefits;
(3) Establish and improve the economic accounting system and analyze economic activities by using financial accounting data;
(4) To undertake other tasks assigned by the company leaders.
Article 6 The main duties of an accountant are:
(a) in accordance with the provisions of the national accounting system, bookkeeping, double accounting, reimbursement procedures are complete, the figures are accurate, the accounts are clear, and reimbursement is made on schedule.
(2) According to the principle of economic accounting, regularly check and analyze the implementation of the company's finance, cost and profit, tap the potential of increasing income and reducing expenditure, assess the effect of fund use, and put forward reasonable suggestions to the general manager in time to be a good company employee.
(3) Properly keep accounting vouchers, accounting books, accounting statements and other accounting materials.
(four) to complete other tasks assigned by the general manager or deputy general manager in charge.
Article 7 The main duties of a cashier are:
(1) Earnestly implement the cash management system.
(two) strictly implement the cash limit on hand, and the excess must be sent to the bank in time, and cash shall not be paid, and cash shall not be offset by white bars.
(3) Establish and improve various accounts of cash cashiers, and strictly review cash receipts and payments vouchers.
(4) Strict check management system, preparation of check use procedures, the use of checks must be signed by the general manager before it can take effect. (five) actively cooperate with the bank to do a good job of reconciliation and reimbursement.
(six) to cooperate with the accounting to do a good job in various accounting work.
(seven) to complete other tasks assigned by the general manager or deputy general manager in charge.
Article 8 The main duties of an audit are:
(a) seriously implement the relevant audit management system.
(2) Supervise the implementation and final accounts of the company's financial plan, various economic activities related to the revenue and expenditure of extra-budgetary funds and their economic benefits.
(3) Check in detail whether all financial-related figures, amounts, deadlines and procedures of the company are accurate.
(4) Consult the company's planning data, contracts and other relevant economic data, so as to grasp the situation, find problems and accumulate evidence.
(5) Correcting mistakes and abuses in financial work and standardizing the economic behavior of the company.
(VI) Put forward suggestions and measures for improvement according to the causes of problems in the company's financial work.
(seven) to complete other tasks assigned by the general manager or deputy general manager in charge.
Financial work management
Article 9 The fiscal year begins on January 1st and ends on December 31st.
Article 10 Accounting vouchers, accounting books, accounting statements and other accounting materials must be true, accurate and complete, and conform to the provisions of the accounting system.
Article 11 When handling accounting matters, financial personnel must fill in or obtain original vouchers, and prepare accounting vouchers according to the audited original vouchers. When bookkeeping, the accountant and cashier must sign the voucher.
Article 12 The financial personnel shall, jointly with the special person in the general manager's office, make regular financial inventory to ensure that the account book records are consistent with the physical objects and funds.
Thirteenth financial personnel should prepare accounting statements according to accounting records and submit them to the general manager and relevant departments. Accounting statements are compiled and reported by accounting personnel once a month. Accounting statements shall be signed or sealed by accounting personnel.
Article 14 Financial personnel shall exercise accounting supervision over the company.
Financial personnel do not accept untrue and illegal original vouchers; The original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented.
Article 15 When financial personnel find that the account records are inconsistent with the physical objects and funds, they should report to the general manager or the deputy general manager in charge in writing in time, requesting to find out the reasons and deal with them.
Financial personnel have no right to handle the above matters by themselves.
Sixteenth financial work should establish an internal audit system and do a good job of internal audit.
Cashiers may not be responsible for auditing and keeping accounting files and registering income, expenses, creditor's rights and debts.
Seventeenth financial audit once a quarter. Auditors conduct audits according to the audited items, and make audit reports and submit them to the general manager.
Eighteenth financial personnel transfer or resignation, must be clear with the recipient handover procedures.
The financial personnel shall go through the handover procedures and be supervised by the director of the general manager's office and the competent deputy general manager.
Check management
Article 19 Checks shall be kept by cashier or general manager. When using checks, there must be a "check application form", which is approved and signed by the general manager. Then stamp the cheque according to the approved amount, affix the official seal, fill in the date, purpose and registration number, and the payee will sign the cheque collection book for future reference.
Article 20 After payment, the cheque shall be presented with the cheque stub, the invoice shall be signed by the manager, checked by the accountant (the purchased goods shall be signed by the keeper) and approved by the general manager. Fill in the correct amount and give it to the cashier after completion. The cashier prepares the voucher number in a unified way, registers the bank account number according to the regulations, and the original cheque taker cancels in the "cheque requisition form" and the register book.
Twenty-first financial personnel at the end of the month, with the "check requisition" to transfer accounts receivable, payment deducted from the collection of labor. If the monthly salary is not deducted enough, it will be delayed month by month, and will be reissued to the recipients after the reimbursement procedures are completed.
Twenty-second for the amount of reimbursement is insufficient, financial personnel should promptly urge, before the end of the month in accordance with the provisions of article twenty-first.
If the accumulated income exceeds 10000 yuan or the cash income exceeds 5000 yuan in a week, the accountant or cashier shall report to the general manager in writing. Any money unrelated to the company's business, regardless of the amount, shall be reported in writing by the undertaker to the general manager.
Article 23 Where more than 1000 yuan is transferred to the bank account within two days, the accountant or cashier shall report to the general manager in writing.
Article 24 Every payment made by the company's financial personnel (including public and private loans), regardless of the amount, must be signed by the general manager. When the general manager goes out, the financial personnel should inform him as much as possible, and after agreeing, they can pay first and then sign.
cash administration
Article 25 A company may use cash within the following scope:
(1) Employees' salaries, allowances and bonuses;
(2) Remuneration for labor services;
(3) Travel expenses that must be borne by business travelers;
(4) Sporadic expenditures below the settlement starting point;
(5) Other expenses approved by the General Manager.
The settlement starting point stipulated in the preceding paragraph is 65,438+000 yuan, and the adjustment of settlement reserve is decided by the general manager.
Twenty-sixth in addition to the provisions of Article twenty-fifth, financial personnel to pay more than the cash limit of personal money, should be paid by cheque; If it is really necessary to pay cash in full, it should be paid after being audited by the accountant and approved by the general manager.
Article 27 The company's fixed assets, office supplies, labor insurance, welfare and other work supplies must be settled by transfer, and cash is not allowed.
Twenty-eighth daily sporadic expenses required cash limit of 2000 yuan. The excess shall be deposited in the bank.
Twenty-ninth financial personnel to pay cash, can withdraw from the company's cash limit or from bank deposits, not directly from the cash income (that is, to pay).
If it is really necessary to take up the post due to special circumstances, it should be reported to the general manager for approval in advance.
Thirtieth financial personnel to withdraw cash from the bank, should fill in the "cash requisition", and indicate the purpose and amount, after the approval of the general manager.
Article 31 When an employee borrows cash for work, he/she needs to fill in a loan slip and have it audited by an accountant. It can only be borrowed after being approved and signed by the general manager. If the receivables are transferred beyond the repayment period, they will be deducted from the salary of the current month.
Article 32 In case of compliance with Article 25 of these Provisions, the cashier shall pay cash with the invoice, payroll, travel bill and valid reimbursement or collection voucher approved by the company, which shall be signed by the person in charge, audited by the accountant and approved by the general manager.
Article 33 After the invoice and reimbursement form are approved by the general manager, they shall be audited by the accountant, signed by the person in charge, and the accounting vouchers shall be filled in.
Article 34 The salary shall be summarized by the financial personnel according to the monthly salary data provided by the general manager's office and various departments, submitted to the competent deputy general manager for review, and signed by the general manager. The financial personnel shall draw money on time, pay the salary of the current month, fill in accounting vouchers and handle accounts.
Thirty-fifth travel expenses and various subsidies (including payment table) should be signed by the department director. If the time and days of accounting review are correct, report to the competent deputy general manager for review, then send it to the general manager for signature, fill in the voucher, the cashier will pay and go through the accounting procedures.
Thirty-sixth no matter what kind of remittance, financial personnel should review the remittance notice and sign it by the manager, department head and general manager respectively. Accounting audit related vouchers.
Article 37 Cashiers shall establish and improve cash accounts and record cash expenditures one by one. Accounts should be settled daily and monthly, and the accounts should be consistent.
Accounting file management
Article 38 All accounting vouchers, accounting books, accounting statements, accounting documents and other materials of the company with preservation value shall be filed.
Article 39 Accounting vouchers shall be bound into volumes on a monthly basis and in numerical order, indicating the month, quarter, year beginning and ending, number and voucher number, which shall be signed and sealed by accounting personnel and relevant personnel (including preparation, auditing, bookkeeping and supervisor), and shall be filed and kept by the general manager, and bound into volumes before filing.
Article 40 Accounting statements shall be filed on time on a monthly, quarterly and annual basis, and the general manager shall designate a special person to keep them, and the contents shall be filled in by classification.
Article 41 Accounting files shall not be lent out. Any act of consulting, copying or extracting accounting files shall be approved by the general manager.
Punishment method
Forty-second financial personnel in any of the following circumstances, given a warning, deducted monthly salary 1-3 times:
(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.
Article 43 A financial officer 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.
Administrative system
Staff office system
In order to strengthen management, strict discipline, give full play to benefits and create first-class service quality, the following provisions are formulated:
One, stick to the job, must meet the requirements of the management office in terms of quality and quantity, complete their respective duties, can't do the job, residents reflect big opinions, management office has the right to make transferred from the original post or dismissal.
Two, such as damage to the management office and household property, according to the degree of damage compensation and wage withholding.
Three, management tools, machines and equipment are not allowed to be checked out without the consent of the management office or office.
Fourth, don't read newspapers, don't chat, and don't use communication equipment to chat during work hours; You should study business knowledge and related knowledge hard in your spare time.
Five, working hours shall not be engaged in paid services in this residential area.
Six, it is strictly prohibited to ask the owners and residents for property, eat, take and other bad behavior.
Seven, warm, thoughtful, active and efficient service to households, relying on strict and proper laws and regulations management, must not be rude, indifferent and ignored.
Civilized office system
First, employees should do their jobs with a serious and responsible attitude and a rigorous and pragmatic style, and pay attention to efficiency in office.
Second, employees should consciously abide by the schedule of the management office, strictly enforce labor discipline, do not be late for work, do not leave early, are not allowed to leave their posts without permission, and go out to work to explain their whereabouts. If you can't go to work because of personal affairs or illness, you must ask for leave in advance.
Third, pay attention to manners, pay attention to appearance. Employees' clothing is solemn, generous and clean.
Smoking is forbidden in all offices and conference rooms.
5. Keep the office environment beautiful and tidy, and don't litter at will.
Take good care of public property and save water and electricity.
Seven, pay attention to waterproof, security and safety in production.
Eight, keep quiet during office hours, no chatting; Laughter, loud noises and quarrels.
9. Be strict with yourself and abide by the company's rules and regulations.
Ten, the above provisions, offenders will be in accordance with the provisions of the management office, to be economic penalties.
Office duty system
In order to deal with emergencies in time and maintain the normal production and living order of the community, this system is specially formulated:
I. Personnel on duty: All personnel below the manager of each department of the company are on duty.
2. Duty place: customer service center of the company.
3. Duty time: Monday to Sunday 18: 00-20: 30.
Four, the personnel on duty should fill in the registration form on duty, indicating the personnel on duty, the starting and ending time on duty, the situation on duty, etc.
Five, the personnel on duty must deal with all kinds of emergencies in time. In case of major events that are difficult to handle, report to the company manager in time and ask relevant departments to assist in handling them.
Six, the personnel on duty must stick to their posts and shall not leave without authorization. If losses are caused thereby, the parties concerned shall be held accountable.
Seven, the personnel on duty because of things, illness can't attend the duty, should arrange shift change in advance, and report to the office. If it can't be arranged in advance, it will be replaced by floating personnel and marked on the duty registration form.
Eight, the national statutory holidays and other arrangements to strengthen the duty.
Attendance regulations
First, all employees of the company shall implement the system of signing in to and from work.
2. All employees are required to sign in in person when going to and from work, and no one is allowed to sign on behalf of them or others. For those who sign on behalf of the signer, both the signer and the signer will be deducted 1 point.
Third, the company is supervised by the front desk clerk to sign the employee attendance, and is responsible for reporting the employee attendance to the department head, who issues and fills in the attendance award, and accordingly fills in the employee attendance form.
4. All personnel should report to the company before going out to handle various businesses. Special circumstances need to be approved by the competent leader in advance and informed to the front desk. Those who have not gone through the examination and approval procedures will be treated as being late or absent from work.
5. Before employees go out to handle various businesses, they must explain the reasons for going out and the time of returning to the company to the department head, and make a record of going out at the front desk, otherwise they will be treated as going out for personal reasons. Deduct 2 points at a time.
Six, 10 minutes after the start of work, as late, 1 minute; Those who stay for more than 30 minutes should go through the formalities of asking for leave (except those who go out on business or ask for leave and are certified by the supervisor). Those who don't go through the formalities will be punished as absenteeism for half a day, and their wages will be deducted for half a day at a time, and the attendance award of the month will be deducted and transferred to the welfare fund. Those who leave work within 15 minutes in advance will be punished as leaving early, and 1 minute will be deducted. Those who exceed 15 minutes will be punished as absenteeism for half a day, and half a day's salary will be deducted, and the attendance bonus of the month will be deducted and welfare funds will be allocated.
Seven, go out to do private affairs during working hours, once found, that is, deduct the monthly attendance award, and give a warning.
8. Employees who arrive late for three times and leave early within 1 month will be deducted from 100% attendance award, and more than five times (including five times) will be given a warning and converted into one-day personal leave, and each additional three times will be converted into one-day personal leave. Attendance every month, get 5 points attendance award.
9. If the employee is absent from work for half a day without reason, the attendance bonus of the current month will be deducted, plus a fine of ￥ 100, and a warning will be given. If the employee is absent from work 1 day or more, it will be deducted from his salary by twice the daily salary; Those who are absent from work for a total of 3 days each month will be deducted from the salary of that month and given a demerit; Those who are absent from work for more than 1 week will be dismissed. Employees' sick leave (requiring the hospital to issue a sick leave form) and personal leave should be requested from the department head in advance and submitted to the company manager for approval. Resignation 1 day or more will be deducted from the salary of the current month according to the average daily salary of employees.
Ten, the company was late for the meeting without reason, deducted 5 points, if you can't attend the meeting on time on business, you should ask for instructions in advance, and you can postpone or miss the meeting only after you get permission under very special circumstances.
Advertising company business system
I. Business Reporting System
1. Employees should report their work and progress to the leader in time, and report to the competent leader immediately in case of problems or emergencies. If personal procrastination has adverse consequences, it should be punished.
You can't use other people's computers without my permission. If there is any problem with your personal computer, please report it immediately. Computer hardware shall not be disassembled without permission.
3. If there is no need for work, you are not allowed to go online to watch websites unrelated to work, chat online, watch computer games, watch DVDs or do anything unrelated to work during work.
4. The personnel on duty on that day should check the power card and power supply at any time. Report the use of office consumables to the purchasing person in advance.
Second, the office supplies management system
1. Applications for office supplies and consumables (printing paper, ink, CD-ROM, labels) should be recorded in advance and checked at any time.
2, save costs, form a good habit (double-sided use of printing paper), do not use company consumables to do things unrelated to work.
Thirdly, information management system.
1. After the design works are confirmed, they shall be classified and saved at any time. If lettering is needed, mark it clearly.
2. Delete the junk files in the computer regularly.
3. Check the company mail regularly and handle it in time.