How to write the work plan report of the finance department
I. Financial Plan of the Branch
1. The Finance Department is r
How to write the work plan report of the finance department
I. Financial Plan of the Branch
1. The Finance Department is responsible for the financial management, fund management, asset management, cost management, accounting management, cost management of various project departments and units, and cash audit of the branch. Strictly implement the rules and regulations of the group company. Responsible for the work of the department, formulate and implement the work plan of the department.
2. Prepare and report the annual financial revenue and expenditure plan and monthly capital revenue and expenditure plan of the branch; Prepare and report the cost index plan of the branch company, and control and manage it according to the examination and approval results of the group company.
3. Be responsible for the compilation of financial and accounting statements and various materials of the group company.
4, responsible for financial accounting and project cost accounting management. Cooperate with the project department to recover the project price.
5. Be responsible for the management of the fixed assets of the branch, and accrue depreciation expenses according to regulations.
6. Organize various projects to increase revenue and reduce expenditure. Do a good job in accounting, project accounting and cost analysis, reduce project costs and expenses, and establish economic files of the project in conjunction with relevant departments.
7, responsible for the project intends to implement audit supervision. Be responsible for computerized financial management of the branch.
8. Be responsible for the preparation and reinspection of all kinds of materials in the finance department of the excellent performance system.
9, responsible for the project bidding guarantee, performance guarantee, bank credit line and other procedures.
10, responsible for the collection and collation of various financial data of the group company and the joint investigation of the work of the branch company.
1 1, responsible for reporting the annual financial revenue and expenditure plan and monthly capital revenue and expenditure plan of the branch; Prepare and report the cost index plan of the branch company, and control and manage it according to the examination and approval results of the group company. Prepare the annual financial revenue and expenditure report of the branch.
12, responsible for checking and clearing creditor's rights accounts and current accounts between internal units.
13. Implement the management of operators and computer files, carry out daily maintenance of accounting software operation, and ensure the property safety of computer software and hardware.
14. Supervise whether the management system and internal control system of the project management department are sound and whether the operation mechanism is normal. Conduct financial audit, contract audit and cash audit on the project management department.
Second, the project department paid use of funds management
1. The exact amount of funds occupied by the branch, the project department and the operating entity is: based on the difference between the funds handed over by the project department and the operating entity and the management fees and various guarantees paid by the branch to the branch on behalf of the bank, the monthly interest of the loan in the same period is calculated at 0.66%. Calculation method of interest on management fees owed by the project department to the branch: 80% of the total management fees shall be paid to the branch according to the monthly completion amount multiplied by 0.66% interest rate. Interest is calculated once a month and transferred to the project department, while the project department records the financial expenses. The interest-bearing time begins at the end of the third month of the month when the management fee is charged.
2. The cash part of the bank guarantee of the project guarantee, such as bid guarantee, performance guarantee and project advance payment guarantee handled by the project department, will bear interest from the beginning of the next month when the guarantee is completed, with the interest rate of 0.66% per month. The branch transfers money to the project department, and the project department records the financial expenses.
3. In the current account between the branch and the project department, if the balance of the current account of the branch (after deducting the profit loss of the project department) is owed to the project department, the interest will be calculated at the rate of 0.66% per month. Will be pushed back to the project department by the branch.
Third, the measures to pay all kinds of money
In order to strengthen financial management, standardize economic behavior, put an end to the existence of various potential loss factors of project cost and ensure the healthy and sustainable development of the branch, leaders and financial personnel at all levels are required to pay all kinds of money, otherwise they will not pay. If both parties sign a contract, they may make an advance payment, but the advance payment shall not exceed the amount stipulated in the contract. Require serious implementation, and investigate the responsibility of the parties and leaders in case of violation.
Under special circumstances, when paying, strictly check whether the signatory of the payment is consistent with the financial account book and the signatory of the contract, otherwise refuse to pay resolutely, but you need to handle my entrustment certificate, copies of the ID cards of the client and the trustee and attach them to the payment voucher at the same time. If both parties are institutions, the power of attorney must be sealed by both institutions before it is valid. If it is an individual, it must be signed by both parties and attached with their handprints and copies of their ID cards. Avoid economic disputes afterwards.
Four. Measures for the administration of reserve funds
65438+
2 reserve fund loan limit
(1), the imprest loan amount of branch managers, secretaries, payment managers and project managers is 10000 yuan.
(2) The loan limit for the project payment manager, official house and bus driver is 3,000 yuan.
(3) The borrowing limit of the office ministry of materials and equipment and the project material procurement personnel reserve fund is XX yuan.
3. Approval authority for petty cash borrowing: petty cash borrowed by the branch company shall be approved by the branch manager, and petty cash borrowed by the project department shall be approved by the project manager. In the process of using the reserve fund, stop the behavior exceeding the prescribed limit and return the reserve fund in time, and strictly control the scope of personnel.
The reserve fund borrowed every year must be paid off before February 25th this year. If it is not paid off, the salary will be deducted from it in June of the following year, 65438+ 10.
Verb (abbreviation of verb) continues to carry out the spirit of the minutes of the meeting on standardizing economic behavior in February of XX.
1. The meeting decided that in order to strengthen financial management, standardize various economic behaviors, eliminate the potential loss factors of project cost, and ensure the healthy and sustainable development of economic activities of Luqiao Branch, combined with the characteristics of branch construction, the following requirements were emphasized on the contents of relevant economic behavior norms: financial personnel at all levels should check the book debts and resolutely put an end to excessive payments when making various payments. If both parties sign a contract to stipulate the advance payment, but the payment does not exceed the amount agreed in the contract, they should ask for the unit receipt or personal receipt when paying. The payee and the signatory of the contract should be consistent. If it is not the same person, it must be entrusted, otherwise the financial department will refuse to pay.
2. Invoices and statements used by the financial department for external settlement of machinery rental fees, revolving tool rental fees, and settlement fees of subcontractors (enterprises with legal person qualifications can produce receipts stamped with the official financial seal). If the other party can't provide the invoice or can't provide it in time, the financial department can temporarily calculate the tax payable according to the summary amount and local tax rate, and then return it in full according to the same proportion of the corresponding invoice amount after providing the invoice. If the subcontractor receives the materials from the project department or branch company (according to the financial accounting voucher), the cost of using the mechanical shift of the maintenance team (according to the financial accounting voucher) can be deducted at each settlement and the tax account can be drawn.
3. Labor cost contracting or execution task book shall be handled in the form of piece-rate wage, and it is not necessary to handle the bills issued by the construction market separately, and it shall be controlled according to the salary of internal employees.
4. Purchase all kinds of materials, tools, equipment, instruments and office supplies. It must be recorded after the invoice is requested.
5. All kinds of economic income of the project department and the business entity shall be turned over to the financial special account, and invoices shall be issued with local tax bills and unified financial external receipts, and it is strictly forbidden to support income.
6. Each business entity involved in the operating income column has a separate account in the branch, which appears in the form of the responsibility index of turned over funds. Because income tax has been paid, there are no more sales income and rental income items.
7. Emphasize the management expenses of the branch and set up separate accounts. The completed project expenses originally included in the expenditure of the organs shall be separately charged and belong to the overall accounting of the branches.
8. Business entertainment expenses and market development funds incurred by the branch and various project departments and economic entities must be approved and signed by the branch manager before the financial department can reimburse them.
Sixth, strengthen the awareness of economic risks of enterprises.
1. Establish and improve special fund accounts: employee provident fund, employee pension planning, employee medical insurance and employee unemployment insurance accounts.
2. Accounts receivable should be aged. If the age is more than three years, it is a non-performing asset. Whether the settlement is timely or not, the term of creditor's rights is two years. Whether the debtor exists, whether the unit is cancelled, whether the litigation period exceeds two years, and whether the debtor pays in full. Whether the expected debt is proved, and whether it is proved during the period of over-insurance. Full provision for bad debts is made for accounts receivable that are expected to be irrecoverable.
3. The provision for bad debts is based on the end-of-year debit balance of accounts receivable and other receivables, or on individual analysis, but it must be filed and approved by the Finance Bureau. (The financial system stipulates that it is 65438+ 0% of the debit amount of accounting subjects).
4, XX years to establish accounts receivable subsidiary ledger:
(1). Account content of completed settlement project: owner, project name, completion time, settlement time, settlement amount, accumulated bid amount, total collection amount, last collection time and current arrears.
(2) Subject contents of completed unsettled projects: owner, project name, completion time, contract price, quotation settlement time, quotation settlement price, cumulative receipt, cumulative quoted quantity, quoted quantity and receipt difference, quotation settlement and receipt difference.
(3) Subject content of construction in progress: owner, project name, commencement time, contract price, accumulated payment, accumulated bid amount, bid amount and payment difference.
5. Accounts payable-estimated material account: if there is a balance at the end of the year (the account is not allowed to debit the balance, and the parties shall be investigated for responsibility if necessary), a detailed list of the estimated goods shall be prepared according to the financial book amount at the end of the year, according to the project, estimated time, supplier, name, specification, quantity, unit price and total price of the goods, and the reasons for not offsetting in time shall be indicated.
6. Payment method of each sub-team: clear responsibilities. When paying the sub-team, if there is no debt in the financial account, it must be paid after the loan formalities are completed, which will be reflected in other accounts receivable. The so-called overpayment refers to: (1) overpayment of over-completed works. (2) Exceeding the project payment paid by the owner (after deducting the management fee). (3) Overpayment beyond the settlement amount.
7. Overpayments made by other suppliers (subject to financial entries) must also be made after the loan procedures are handled and reflected in other receivables; If payment is agreed in the supply contract, the payment should be reflected in the advance payment.
8. According to the financial books, some excess payments have been made to contractors, machinery rental fees, labor costs and material suppliers. Before the end of June, XX, the original payment of the project must be transferred to the loan, and the finance department will enter other detailed accounts related to receivables according to the original payment of the project.
9. The long-term suspense business of other receivables and other payables should be cleared in time to form bad debts.
10, accounting transactions within the group should be in the financial transactions between the group company and its subsidiaries, and between the subsidiaries and projects. There must be no open accounts at the end of the year. If the year-end audit finds unsettled accounts, it will be treated as the potential loss of the branch this year.
1 1, the reserve fund should be implemented one by one and cleared at the end of the year.
12. The prepaid expenses of prepaid expenses can only be recorded if there is sufficient financial basis. If there is no evidence to enter the financial account, it will be punished as violating the financial system after investigation.
13, according to the contract, collect data according to the facts and calculate on the accrual basis.
14. If the project cost is calculated according to the actual price, there can be no credit balance for the material variance.
If there is any difference in the borrower's materials, the financial department can only record it with the certificate signed by the owner. If there is no certificate, the audit will investigate and deal with the potential loss according to the cost of this year.
15, the cost report of the project cannot have cost reduction. If there is a potential loss in this year's cost.
16, the tax shall be fully withdrawn to other accounts payable-withholding tax subjects.
17. according to the relevant regulations of the group company, provision for doubtful debts was extracted, and the project maintenance deposit was extracted according to the document "Ji Cai Zi (XX) No.6" in XX.
18 and XX years' quality awards, and the expenses shall be accrued according to 1% of the total contract amount signed in that year.
19, project cost accounting should be carried out according to laws, regulations and enterprise regulations. When accounting the accounts of the subcontracting team, if there is an invoice from the supplier, the taxable income can be reduced.
Seven, the provisions of the project department to hand in the branch funds on time.
In XX years, the branch company implemented the system that the project department sent financial personnel. The purpose of sending financial personnel is to better implement the various systems and regulations of the state, the group and the branch, and to further serve the financial work of the project department.
At present, the branch is under great financial pressure. The bid bond and letter of guarantee occupy 1 10,000 yuan, and the project debt amounts to 1 100 million yuan. The main reason is that the initial start-up funds given by the branch to the project department and the management fees payable by the project department can not be recovered in time, and this money can only be recovered after the owner has paid off the project funds in full. According to the above situation, the leaders of the branch decided through research:
The branch company shall send the project financial personnel as the main responsible person to communicate with the project manager in time. After receiving the project payment, the project department will first return the initial start-up funds paid by the branch. Secondly, according to the amount of engineering completed this month, the management fee should be paid to the branch, and the funds should be paid next month, and so on. If the dispatched financial personnel fail to complete the above two tasks, they shall submit a copy to the Finance Department of the branch in written form before 25th of each month, and the Finance Department shall report it to the branch manager in time after receiving it.
How to write the work plan report of the finance department
I. Work objectives
Guided by the spirit of district layout adjustment, and in accordance with the financial regulations of the District Price Bureau, Finance Bureau, Education Bureau and relevant competent departments, we will strictly implement the relevant charging regulations, strictly observe financial discipline, increase revenue and reduce expenditure, make finance serve teaching, teachers and students, make finance public, make full use of income, reduce expenditure, and use funds in the cutting edge to build a first-class brand school in an all-round way.
Second, do a good job in daily work.
(1) financial work:
1. According to the requirements of the financial work plan of the central school administrative office at the beginning of the year, accurately compile the school's annual budget and revenue and expenditure plan, and strictly implement it. Do a good job in year-end final accounts, provide reliable data for school education decision-making, and ensure the normal development of school education and teaching.
2, strengthen process management, timely statistics of the use of education funds, so that the financial bottom code is clear and accurate, and report to the principal every month to provide a basis for leaders to use funds reasonably. Report the use of funds to employees at the end of the year and strengthen financial supervision.
3. Support the continuing training of accounting personnel, improve the professional level of accounting personnel, and do a good job in financial annual review.
4. Require the cashier to strictly implement the financial system, observe the post responsibilities and report all kinds of information on time.
5. Earnestly do a good job in the school budget work, and truthfully report the annual income and expenditure to the administrative office before February 25 every year.
6, strengthen property management, new procurement in place in time, so that the accounts are consistent, the accounts are consistent, and the assets and capital verification work will be completed by the end of the year.
(two) do a good job in emergency repair to ensure the smooth progress of education and teaching.
At the beginning of each semester, repair or report the damaged desks and chairs, count the fixed property of the school and make statistics.
Third, grasp the key points and strive for innovation.
1, pay special attention to team building, improve professional quality, provide reliable guarantee for all work, and actively participate in custodian training.
2, combined with the new school standards, improve the level of school management.
3. Take the initiative to hold regular staff meetings, listen to suggestions with an open mind, and improve the service awareness and quality of the school.
Four. Financial work arrangement
1, strict financial system, increase transparency in the use of funds, and rationally use funds. /kloc-the expenditure of more than 0/000 yuan must be discussed and approved by the workers' congress, and can only be spent after the leadership decides to study it, and consciously accept the supervision of the teachers and workers' congress. Cashiers should publish accounts on a monthly basis and establish a financial disclosure system.
2, accounts should be Nissin monthly statement, accounting clear, consistent with the facts, it is strictly prohibited to misappropriate school funds. Teachers who really need to borrow money can only borrow the salary of the current month, borrow it that month and pay it back next month.
3, cooperate with the school to do a good job in the education of students, to complete temporary and unplanned work.
Verb (abbreviation of verb) concrete measures
1. Financial work should serve education and teaching wholeheartedly, serve all teachers and students, and meet the urgent needs of education. In terms of service, we should constantly improve the quality and level of service, so that financial work can truly serve education and teachers and students.
2. Seriously study and consciously implement the provisions of the documents on education fees in districts and counties, profoundly understand the spirit of various financial systems of the central school administrative office, and strive to promote the standardization and institutionalization of school financial work and manage finances according to law.
3. Strictly implement the requirements of the county price bureau, the Finance Bureau and the Education Bureau to regulate fees, issue unified bills, and never charge for hitchhiking or illegal fees.
4. Planned and overall use of funds. Strictly implement the expenditure budget system. All necessary expenditures of the school shall be budgeted first, then approved, and then handled, so as to resolutely put an end to the randomness and blindness of capital expenditures and reduce all unnecessary expenditures.
5. Strictly implement the financial examination and approval system. The invoice for reimbursement must be signed by the manager, witness and reviewer before it can be reimbursed together with the budget document.
6. Establish a standardized account of fixed assets and strengthen the management of various educational and teaching facilities in schools. Clean up and register the assets in the school one by one, and establish an asset management ledger. Implement the responsibility system for the use and storage of materials. Whoever uses it is responsible, and those who damage or lose it without reason bear corresponding responsibilities.
7, often sum up, and constantly improve. Consciously accept the supervision of the faculty, parents and society, listen to their valuable opinions, and constantly improve their work and service quality.
How to write the work plan report of the finance department
First, strengthen standardized management and do a good job in daily accounting.
1, according to the company's accounting requirements and the actual situation of various departments, according to the requirements of accounting law and enterprise accounting system, do a good job in initializing financial software.
2. Cooperate with accounting firms to audit the year-end accounting statements of the company in the seventh year, and complete the summary and reporting of accounting statements according to the requirements of relevant departments.
3. Cooperate with external audit institutions to audit the financial revenue and expenditure of the Head Office in the previous year, so as to improve the efficiency of fund use.
4. Cooperate with the company leaders to complete the formulation of the budget and economic responsibility indicators of each responsibility center, do a good job in drafting the company's financial management system and strengthen the construction of the financial system.
5. Do a good job in daily accounting. In accordance with the accounting system, distinguish the channels of funds, carefully examine each original voucher, correctly use accounting subjects, prepare accounting vouchers and keep accounts. To achieve "three timeliness": that is, to prepare relevant accounting statements in time and submit them to the tax authorities in time; Bind accounting vouchers in time; Clean up current accounts in time. Cashiers should handle cash receipt and payment and bank settlement business in strict accordance with cash management measures and bank settlement system; Timely and accurate registration of bank and cash books, so as to achieve daily settlement; Strict check collection procedures, cash checks, transfer checks issued in accordance with the provisions.
6, cooperate with the sales department to understand the situation of payment recovery, do a good job of payment recovery.
7. Actively raise funds to ensure the smooth operation of the company's funds in many ways.
8. Strive to expand new business and realize leap-forward development. The future development space of enterprises will focus on new business areas, so we must make great efforts in understanding, mechanism, measures, organization and promotion, and strive to invest and develop new business in a short time, maintain the leading position in the industry and occupy the market.
9. Complete other tasks temporarily assigned by the board of directors and CEO of the company.
Second, strengthen basic prevention and do a good job in safety.
1, security of monetary funds. Regularly check the security problems in the process of cash deposit and withdrawal, and check whether the cash exceeds the inventory; Check the integrity of related equipment, deal with hidden dangers in time and reflect them upwards; Timely rectification.
2. Ticket management is safe. Do a good job in the management and safety precautions of cash, receipts, invoices and various valuable tickets to ensure that there is no leakage or shortage.
3, responsible for fire safety. Strictly implement the electricity management regulations to ensure that the main power supply is cut off after work every day; Strictly manage smoking in the office and take effective measures to ensure that there is no littering of cigarette butts on the ground.
4. Be responsible for safety. Regularly check the integrity of safety measures, handle problems in time and report to superiors.
Third, strengthen the assessment and improve the quality of work.
1, strictly abide by the "Accounting Professional Ethics" and related regulations, and put forward handling opinions for those who violate the regulations.
2, strict attendance work. Strictly implement the commuting system to ensure the normal daily work.
3, establish and improve the basic management system, improve the overall level of enterprise management. The basic management systems within an enterprise include: financial management system, property and material management and inventory system, and administrative management system. According to the requirements of the basic work of various management systems, the post responsibility system is implemented, which stipulates what each employee must do, when to do it, how to do it under what circumstances, what not to do, and what to do if something is wrong. In this way, each person in charge of each position is clear about the basic work of financial management undertaken by everyone and requires everyone to abide by it. By implementing these systems, the overall level of enterprise management will be further improved.
4. Establish and improve the enterprise mechanism of self-restraint, ensure the sustained, stable and coordinated development of the enterprise, strictly audit the expenses, control the budget, strengthen the daily dispatch and control of funds, and implement the responsibility system for fund management of all levels and departments. Try to avoid unplanned and fixed use of funds.
Fourth, strengthen quality training and promote team building.
With the continuous growth of logistics group, it is more and more important to improve the quality of financial personnel in the face of increasingly complex market and fierce competition.
1, seriously study the accounting law, enterprise financial management system, industrial enterprise accounting system and related financial systems, improve the legal concept of accountants, strengthen the professional ethics of accountants, establish a firm concept of financial management according to law, ensure that laws are strictly enforced and violators are prosecuted, implement the party's principles and policies, consciously abide by laws and regulations, maintain financial discipline, and resist unhealthy trends.
2. Strengthen business study and improve business level. Conduct regular business training, update business knowledge and expand knowledge. While mastering the basic knowledge, we should strengthen the study of computer knowledge to meet the requirements of financial management at this stage. At the same time, we should learn some related knowledge such as taxation and finance, expand our knowledge and improve our theoretical and practical level.
3. Strengthen academic exchanges. Academic exchange is an important aspect to improve the quality of accountants. By writing papers, we can promote theoretical knowledge, sum up work experience, improve professional level, improve writing ability and oral expression ability. By cultivating the quality of accounting personnel, the financial management level of the company will be improved in an all-round way to meet the requirements of fast, accurate and true accounting information under the new situation, and ensure the orderly operation of the company and various departments and the development of various undertakings.