Article 2 of the financial management work must be strengthened on the basis of macro-control and micro-activation, the strict implementation of financial discipline, in order to improve economic efficiency, and strengthen the economic strength of enterprises for the purpose.
Article 3 of the financial management work to implement the "thrifty enterprise" policy, thrift and frugality, careful accounting, in business operations to stop waste and all unnecessary expenditure, reduce consumption, increase accumulation.
Article 4 The financial work of the company and its wholly-owned subsidiaries and enterprises (including wholly-owned 51% of the equity, inwardly linked enterprises) must implement this system.
Other Sino-foreign equity joint ventures and inward joint ventures shall refer to this system.
Section II Financial Institutions and Accounting PersonnelArticle 5 The Company and its subsidiary independent accounting companies and enterprises set up independent financial institutions.
Non-independent accounting units are equipped with full-time financial personnel.
Article 6 of the Ministry of the company accountant.
The company set up a planning and finance department.
Planning and Finance Department has a minister, deputy minister.
Subordinate independent accounting companies, enterprises set up a financial department.
The Ministry of Finance set up a minister, deputy minister of Planning and Finance Department and the Ministry of Finance, according to the business needs of the necessary accounting staff.
Article 7 of the chief accountant to assist the general manager to manage the whole system of financial accounting work, the whole system is responsible for financial accounting work.
The main duties of the chief accountant are as follows: 1. To execute the articles of association and the resolutions of the shareholders' general meeting and the board of directors, to preside over the preparation and signing of the company's financial plan, credit plan and accounting statement, etc., to implement measures for the completion of the plan, to put forward measures of improvement for the problems in the implementation, to guide the various financial activities, to appraise the results of the production and operation, and to be responsible to the general manager and to report on his work; 2. to examine the company's infrastructures, Review of the company's infrastructure, investment, trade and other development projects and important economic contracts, the feasibility of the report to put forward an assessment; 3. Responsible for the system-wide decision-making work on the transfer of financial resources, signed by the general manager or the board of directors to implement.
4. Audit the subordinate companies, enterprises investment and benefit calculation program; 5. Preparation of the company's employees' salaries, bonuses, welfare programs and shareholders dividend program; 6. Supervision of system-wide financial management and activities; 7. Supervision of the system's financial departments and accounting staff to implement the country's financial policies, decrees, systems and compliance with financial discipline, to stop not in line with the financial laws and decrees, not economic efficiency, Do not implement the plan and violation of financial discipline matters; 8. financial personnel at all levels of mobilization, appointment, promotion, rewards and punishments, such as recommendations, assessment, general manager approval after implementation; 9. responsible for improving the training of financial personnel throughout the system, and to improve the quality of financial and accounting staff and business level; 10. sign the subordinate companies, enterprises, the guarantee for loans of less than 1 million yuan.
Article 8 of the Ministry of Planning and Finance is the company's financial management department, in addition to the department's business work, is responsible for the business of the subordinate financial departments at all levels and accounting staff for leadership, guidance, inspection and supervision.
Article 9 The Minister of Planning and Finance Department leads the work of the Department of Planning and Finance, and presides over the financial work of the company under the leadership of the general manager and the chief accountant.
The main duties of the Minister of Planning and Finance are: 1. to preside over the work of the Department of Planning and Finance, to lead the financial staff to implement the job responsibility system, and to effectively complete the accounting work; 2. to implement the decisions of the general manager and the chief accountant on financial work, to control and reduce the operating costs of the company, to audit and supervise the use of funds and operational efficiency, monthly, quarterly and annual to the chief accountant, the general manager, Submit financial analysis reports to the chief accountant, general manager and board of directors on a monthly, quarterly and yearly basis; 3. plan for operating funds, be responsible for the approval of the company's capital use plan, approval and bank borrowing and repayment work; 4. regularly or irregularly organize the accounting staff of the subordinate companies and enterprises to carry out financial inspections, and supervise the subordinate companies and enterprises to implement financial and economic disciplines and regulations; 5. assist the chief accountant in the preparation of a variety of accounting statements, and preside over the company's inventory work; 6. Participate in the feasibility study of the company's new projects, major investments and important economic contracts.
Article 10 planning and finance deputy minister to assist the minister, responsible for the financial management of the public administration.
Article 11 of the subordinate companies, enterprises, the Ministry of Finance set up a minister, under the leadership of the manager to preside over the financial work of the unit.
The main responsibilities of the Minister of Finance is: 1. preside over the work of the Ministry of Finance, leading the accounting staff to complete the accounting operations; 2. formulate financial plans, accounting, timely, accurate and complete accounting of the results of production and operation, assessment of the implementation of the plan to provide regular data, information and financial analysis; 3. participate in the feasibility of investment, major economic contracts; 4. Responsible for the preparation of accounting statements, presided over the inventory of property; 5. Implementation of financial laws and regulations, systems, decisions, adhere to the principle of increasing revenue and saving money, improve economic efficiency; 6. Supervision and inspection of the use of funds, expenses and property management, strict examination of original documents and accounts, documents, and to eliminate corruption, waste and unreasonable expenditure.
Article 12 of the Deputy Minister of Finance to assist the Minister, responsible for the financial work in charge.
Article 13 all levels of financial departments must establish an audit system.
The cashier shall not be in charge of auditing, keeping of accounting records and registration of income, expenses and debt accounts.
Article 14 of the accounting staff should conscientiously implement the job responsibility system, each division, cooperate with each other, truthfully reflecting and strictly supervise the economic activities.
Bookkeeping, accounting, reporting must be complete, true, accurate figures, clear accounts, day and month clean, on schedule.
Article 15 of the leadership at all levels must effectively protect the financial and accounting personnel to exercise their powers and duties in accordance with the law.
Article 16 of the accounting personnel in the handling of accounting affairs, must adhere to the principle, according to the rules.
For matters violating the financial discipline and financial system, they must refuse to pay, refuse to reimburse or refuse to carry out, and promptly report to the higher financial department.
The company supports the financial staff to adhere to the principle, according to the financial system.
It is strictly forbidden for anyone to retaliate against the financial personnel who dare to adhere to principles.
The company will praise or reward the finance and accounting personnel who dare to stick to the principle.
Article 17 of the accounting personnel to strive for stability, not randomly mobilized.
Accounting personnel to transfer work or leave for any reason, must be handled with the replacement for the handover procedures, no clear handover procedures, shall not leave, and shall not interrupt the accounting work.
The abolition of the unit, the merger of the accounting staff, must be prepared in conjunction with the relevant personnel of the financial position, funds, debts and liabilities to transfer the inventory, for the handover procedures.
The handover includes the transfer of accounting vouchers, statements, accounts, money, seals, physical and unfinished business.
The handover must be supervised.
Subordinate companies, enterprises, general accounting staff of the handover, by the leadership of the unit in conjunction with the Minister of Finance to supervise the handover; Minister of Finance's handover, by the Minister of Planning and Accounting Department in conjunction with the leadership of the unit to supervise the handover; Planning and Finance Department of the Minister of the handover by the general manager in conjunction with the chief accountant to supervise the handover.
Section III Accounting Principles and Statement of Accounts Article 18 The Company implements the "Chinese People's **** and the State Accounting Law", "Regulations on the Authority of Accounting Personnel", "Enterprise Accounting Standards" and "General Principles of Enterprise Finance" and other laws and regulations on the general principles of accounting, accounting vouchers and accounting books, internal audits and property inventories, cost inventories and other matters.
Article 19 The Company adopts the accounting entries and accounting statements of the accounting system prescribed by the State and conducts accounting affairs in accordance with the relevant regulations.
Article 20 adopts the debit and credit method of bookkeeping.
The principle of bookkeeping adopts the accrual system.
RMB is the currency of the accounts.
RMB is converted to other currencies in accordance with the national accounting system.
Overseas enterprises shall select one currency as the local currency of account.
Article 21 The debts, liabilities, revenues and expenses incurred by a joint venture shall be recorded in the currency in which they are actually received and paid, and at the same time, one currency shall be selected as the local currency, and all foreign currencies shall be converted into the local currency for the purpose of recording accounts and preparing financial statements.
Article 22 All accounting vouchers, books of accounts and statements shall be recorded in Chinese and, if necessary, may be accompanied by foreign characters; numbers shall be recorded in Arabic numerals.
Documentation, writing must use a pen, not pencil and ballpoint pen writing.
Article 23 The Company shall adhere to the principle of capitalization and capitalization of the Company's capital.
Article 24: The calculation of income and expenses of each unit of the Company shall be carried out in a hierarchical manner and accounts shall be kept by department.
The revenues of the same period and the costs and expenses associated with them must be reflected in the same period, such as wages payable and depreciation payable, etc. are carried out in accordance with the prescribed time, and should not be advanced or deferred.
Article 25 The accounting treatment adopted by the Company must be consistent from period to period, and no one may change it at will without the consent of the Board of Directors.
Article 26 Any enterprise that cooperates with the company in business shall invest its capital within the specified period according to the total amount of capital, the proportion of capital contribution and the method of capital contribution stipulated in the contract.
Specifically as follows: 1. investment in cash, should be received or Gu into the depositary bank date and amount as the basis for accounting; 2. investment in plant, equipment, raw materials and other in-kind investment should be contracted and verified by the inspection of the list of in-kind, the amount of money, the date of receipt of in-kind as the basis for accounting; 3. investment in proprietary technology, patents and other intangible assets should be contracted for and amount of money and date as the basis for accounting; 4. The amount and date of the contract shall be the basis of accounting; 4. The amount of capital contribution delivered by each party shall be verified by a government-approved certified public accounting firm, which shall issue a capital verification report and then issue a certificate of capital contribution accordingly.
Article 27: Funds invested by the Company in other units shall be recorded in the accounts according to the amount delivered at the time of investment, and the gains and losses incurred shall be recorded in the account of investment profit and loss and reflected separately in the income statement.
Article 28 The investment of the Company in foreign countries or the purchase of fixed assets such as houses in foreign countries must be approved by the Board of Directors before it is feasible.
Article 29: Interest expenses on long-term loans shall be calculated according to the time of use of the funds by the utilizing units.
Article 30 The company takes assets with a unit price of more than 2,000 yuan and a service life of more than one year as fixed assets, which are divided into five categories: 1. houses and other buildings; 2. machines and equipment; 3. electronic equipment (such as portable program-controlled telephones, photocopying machines, teletype machines, etc.); 4. means of transportation; and 5. other equipment.
Article 31 of the depreciation of all types of fixed assets are: 1. buildings and buildings 35 years; 2. machinery and equipment (including interior decoration) 10 years; 3. electronic equipment, means of transportation 5 years; 4. other equipment 5 years.
Fixed assets are depreciated at no residual value.
Fixed assets can continue to be used after depreciation, no further depreciation; early retirement of fixed assets to make up the full depreciation.
Article 32 of the fixed assets purchased, the purchase price plus transportation, loading and unloading, packaging, insurance and other costs as the original price.
Fixed assets to be installed shall also include customs duties and industrial and commercial taxes.
Fixed assets used as investments shall have the price agreed in the investment agreement as the original price.
Article 33 Fixed assets must be inventoried once a year, and the inventory, loss, scrapping and valuation of fixed assets must be strictly examined and approved in accordance with the regulations, and then dealt with at the time of the annual accounts.
1. Inventory of fixed assets, the full replacement value as the original price, according to the degree of new and old estimated accumulated depreciation in the accounts, the original price minus accumulated depreciation, the difference is transferred to the provident fund.
2. Fixed assets in deficit should be written down to the original cost and accumulated depreciation, and the difference between the original cost and accumulated depreciation should be treated as non-operating expenses.
3. For the difference between the realized income (net of liquidation costs) and the net value of fixed assets scrapped, the gain should be transferred to the provident fund, and the loss should be treated as non-operating expense.
4. The company has to go through accounting procedures for the purchase, sale, liquidation, retirement and internal transfer of fixed assets, and set up a fixed asset ledger for accounting.
Article 34 Where a single claim (whether domestic or foreign) aged more than one year has not been recovered, each accounting unit to withdraw 10% of the annual withdrawal of bad debt reserves.
Article 35 The main accounting statements of the company are as follows: 1. Balance sheet (annual, quarterly and monthly); 2. Profit and loss account (annual, quarterly and monthly); 3. Dividend and bonus distribution plan (annual); 4. Statement of changes in financial position (annual); 5. Detailed statement of earmarked funds (half-yearly); 6. Statement of changes in increase or decrease of fixed assets (monthly); 7. Statement of changes in increase or decrease of bank loans (monthly); 8. Statement of Cash Cashier's Month-End Inventory (Monthly); 9. Schedule of Withdrawal of Reserve for Bad Debts (Monthly); 10. Schedule of Receivables, Payables and Prepayments (Monthly).
Section IV Funds, Cash, and Expense Management Article 36 The Department of Planning and Finance and the financial departments shall strengthen the management of assets, funds, cash and expense expenditures to prevent loss, eliminate waste, make good use of them, and improve efficiency.
Article 37 Bank accounts must comply with the provisions of the bank to open and use.
Bank accounts are only for the unit's business income and expenditure settlement, it is strictly prohibited to lend the account for the use of foreign units or individuals, is strictly prohibited for foreign units or individuals to collect and pay, transfer cash.
Article 38 of the account number of the bank account must be kept confidential, not for business needs are not allowed to leak.
Article 39 of the bank account seal use of the implementation of three chapters of the management and use of the system.
That is: the financial chapter by the cashier, the manager of the private seal and accounting seal by their own custody, not allowed to be used by a person unified custody.
The seal custodian of the temporary business trip by its entrusted to others to manage.
Article 40 of the bank account transactions should be registered in the account, not allowed to summarize more than one account, and are not allowed to receive to cover the expenditure of the account.
The units should be reconciled with the bank statement on a monthly basis, the outstanding income and expenditure, should be made to reconcile the balance.
Article 41 of the accounting staff for letter remittances, wire transfers, bills (including self-bills), transfer payments, etc. to pay the money, always with the payment approval form.
Payment authorization should be attached to the payment vouchers for record.
Payment approval form by the project manager is responsible for the approval.
The approval authority of the payment is as follows: for prepayment and deposit, the amount of less than 100,000 yuan (including 100,000 yuan) shall be approved by the subordinate company, enterprise manager, deputy manager and the director of the finance department*** with the approval; more than 100,000 yuan up to 300,000 yuan (including 300,000 yuan) shall be approved by the chief accountant; more than 300,000 yuan up to 500,000 yuan (including 500,000 yuan) shall be approved by the chief accountant and the competent deputy general manager or assistant general manager. **** the same approval; more than 500,000 yuan to 1 million yuan (including 1 million yuan) by the general manager for approval; more than 1 million yuan by the chairman of the board of directors for approval.
Trade payments, less than 1 million yuan (including 1 million yuan) by the subordinate companies, enterprises, managers, deputy managers and the director of the Finance Department *** with the approval; more than 1 million yuan to 2 million yuan (including 2 million yuan) by the chief accountant for approval; more than 2 million yuan to 3 million yuan (including 3 million yuan) by the chief accountant and the competent deputy general manager or assistant general manager *** with the approval; more than 3 million yuan to 5 million yuan by the general manager for approval; more than 3 million yuan to 5 million yuan by the chairman of the board. Approval; more than 3 million yuan to 5 million yuan (including 5 million yuan) by the general manager for approval; more than 5 million yuan by the chairman of the board of directors for approval.
If the bill of exchange is self-billed, it shall be approved by the subordinate company or enterprise's manager or deputy manager and the finance minister***; above 100,000 yuan to 500,000 yuan (including 500,000 yuan) shall be approved by the chief accountant; above 500,000 yuan to 1,000,000 yuan (including 1,000,000 yuan) shall be approved by the chief accountant and the supervising deputy general manager or assistant general manager***; above 1,000,000 yuan to 2,000,000 yuan (including 1,000,000 yuan) shall be approved by the general manager; above 1,000,000 yuan to 2,000,000 yuan (including 5,000,000 yuan) shall be approved by the chairman. million yuan to 2 million yuan (including 2 million yuan) by the general manager for approval; 2 million yuan or more by the chairman of the board of directors for approval.
The acquisition and maintenance of fixed assets, less than 30,000 yuan (including 30,000 yuan) by the subordinate companies, enterprises, the first and deputy managers and the director of the Department of Finance *** with the approval; more than 30,000 yuan up to 100,000 yuan (including 100,000 yuan) by the chief accountant for approval; 100,000 yuan up to 1 million yuan (including 1 million yuan) by the general manager for approval; 1 million yuan by the chairman of the Board of Directors for approval.
If it is a real estate development and industrial project, the payment shall be made according to the provisions of the approved contract.
The funds remitted abroad, the manager, deputy manager and the head of the finance department of the foreign trade enterprise can **** with the approval of 50,000 U.S. dollars (including 50,000 U.S. dollars) funds, the rest: less than 100,000 U.S. dollars (including 100,000 U.S. dollars) by the chief accountant for approval; 100,000 U.S. dollars to 200,000 U.S. dollars (including 200,000 U.S. dollars) by the chief accountant and the competent deputy general manager or general manager of the assistant general manager **** with the approval; 200,000 U.S. dollars to 500,000 U.S. dollars (including 500,000 U.S. dollars) by the chairman of the board of directors. million U.S. dollars (including 500,000 U.S. dollars) by the general manager for approval; more than 50 U.S. dollars by the chairman of the board of directors for approval.
The same project (including the same trade) shall be submitted for approval in total, and it is not allowed to submit and pay separately to avoid approval.
Items reported to the higher level for approval, the reporting unit shall first put forward the preliminary examination opinion; if approved by the general manager or chairman of the board of directors, it shall first be reported to the chief accountant for review.
The financial officers have the right and must refuse to pay for the payment that violates the above provisions and request the superior to deal with it in time.
Article 42 of the payment under the approved contract, should be paid strictly in accordance with the contract period, not early or late payment, and are not allowed to change the mode of payment and purpose, not by the payee unit of the book now formally entrusted, and are not allowed to change the payee unit (person) where entrusted to other units (person) on behalf of the payment, are reported to the general manager for approval.
Article 43 of the units should establish a tracking system for the return of funds.
Where the payment of money (goods) more than 50,000 yuan, the units of finance must be tracked item by item base 1 funds back to the situation, and summarized on a monthly basis, reported to the Ministry of Planning and Finance, the chief accountant and the general manager.
On the expiration of the funds receivable, each unit should urge the operator to collect the funds in a timely manner; found that the problem should be reported in a timely manner for instructions to deal with.
Article 44 Each unit shall not have more than 3,000 yuan of cash on hand, and the excess shall be deposited in the bank on the same afternoon.
Prohibition of cash sitting on the camp income.
Article 45 of all cash transactions, must be received and paid with evidence, is strictly prohibited.
Article 46 is strictly prohibited on behalf of foreign units or private transfers of cash and large amounts (more than 5,000 yuan) to pay cash or trade.
It is strictly prohibited to set up small private money changers in each unit.
Article 47 It is strictly prohibited to deposit public funds into private accounts, violators shall be punished as embezzlement.
Article 48 of the cash diary must be fixed with an account, it is strictly prohibited to use two accounts or accounts outside the account.
Article 49 of the units of the accountant at the end of each month, together with the cashier inventory of cash stocks, to ensure that the account is consistent.
The inventory form should be reported together with the accounting statements.
Article 50 of the blank checks, must specify the limit, date, purpose and period of use, and depending on the size of the amount of money in accordance with the provisions of Article 64 of the approval of the report.
All blank checks and canceled checks must be stored in the safe.
It is strictly prohibited to stamp blank checks before use.
Article 51 of the normal office expenses, there must be an official invoice, stamped, handled by the acceptance of the person signed outside, approved by the manager or his authorized person before reimbursement and payment.
Article 52 of the commodity transportation and miscellaneous expenses, storage costs, packaging costs, introduction fees, fees, etc., must indicate the commodity batch and purchase and sales invoice number, approved by the manager before reimbursement.
The introduction and handling fees, the operator must also pay a separate contract and instructions for approval: less than 2,000 yuan by the subordinate companies, enterprise managers for approval, 2,000 yuan to 10,000 yuan by the chief accountant for approval, 10,000 yuan or more by the general manager for approval.
Article 53 of the business expenses to implement the lump-sum system, according to the proportion of realized profits extracted by the manager to master the use.
The proportion of extraction is determined by the general manager.
After extraction, the funds shall be earmarked for special use and shall not be privately divided or embezzled.
The operating expenses of the Company's headquarters departments and offices shall be examined and approved by the ministers and directors of the departments and offices, and reimbursed to the chief accountant of the Company for approval of less than 1000 yuan, and to the general manager for approval and reimbursement of more than 1000 yuan after signing by the chief accountant.
Travel expenses of the company's headquarters staff, by the ministries, departments and offices of the minister (director) audit, less than 2,000 yuan by the ministry accountant for approval and reimbursement, more than 2,000 yuan signed by the chief accountant for approval and reimbursement to the general manager.
Article 54 family visit travel expenses, medical expenses, etc. are reimbursed in accordance with the provisions of the state.
Article 55 non-productive special expenditures, such as sponsorships, dues and other expenses in the welfare fund, less than 2,000 yuan by the subordinate companies, enterprise managers for approval, more than 2,000 yuan to 5,000 yuan by the chief accountant for approval, more than 5,000 yuan by the general manager for approval.
Article 56 of the units to purchase fixed assets (including maintenance, rental), must first create a project, make a budget, reported for approval before the purchase.
Of these, the special-control goods, must also be reported to the special control department for approval before the acquisition; non-special-control goods, according to Article 64 of the approval authority to purchase after approval.
Article 57 of the units of medium- and long-term investment should be selected investment projects, saving investment costs, shorten the payback period, and improve the efficiency of investment.
The finance of each unit must make an assessment of the feasibility report of the investment and strengthen the management of input and output funds.
Any investment must be approved in accordance with the provisions of Article 64 of the approval authority before being put into.
Article 58 of the foreign exchange created by each unit is limited to the use of inbound and outbound trade.
The price of other foreign exchange transactions shall be determined by the chief accountant in accordance with the market situation, and the foreign exchange transactions shall not be lower than the determined minimum and maximum prices.
Article 59: Subsidiary companies and enterprises shall, in principle, resolve the funds required for production and operation on their own.
The loan needs to be guaranteed by the company can be reported to the Planning and Finance Department for review.
Amount of less than 1 million yuan (including 1 million yuan) by the chief accountant for approval, more than 1 million yuan to 5 million yuan by the general manager for approval, more than 5 million yuan by the chairman of the board for approval.
Subordinate companies, enterprises such as financial difficulties need to be temporarily borrowed from the company, should be reported to the Department of Planning and Finance after the signing of the opinion, 500,000 yuan or less by the chief accountant for approval, 500,000 yuan or more by the department manager for approval.
Borrowing on a regular basis with reference to the bank loan to collect principal and interest.
Mutual loans within the system are charged with principal and interest.
Article 60 It is strictly prohibited for subordinate companies and enterprises to guarantee loans for foreign units (including joint ventures and cooperative enterprises) or individuals.
Article 61 strict approval procedures for the use of funds.
Accounting staff of all the approval procedures are not complete the use of funds, have the right and must refuse to deal with.
Otherwise, according to the violation of rules and regulations and the loss of the funds are jointly and severally liable for compensation.
Article 62 of the approval of the use of funds, desk approval of the staff on business trips, by its designated agent for approval.
Approvals must be attached to the relevant invoices and documents behind the accounts for inspection.
Section V wages and bonuses Article 43 of the company's implementation of "pay for work", "more work, more pay" distribution system.
Article 44 of the company's employees annual wages and total funds, the general manager in accordance with the provisions of the statute.
Article 45 of the employee's salary standards and incentives, by the chief accountant to put forward a plan, reported to the general manager for approval.
Article 46 The subordinate companies and enterprises shall implement the wage system of linking the total wages with the economic benefits, and the specific methods shall be formulated by the chief accountant and submitted to the general manager for finalization.
Article 47 The funds of subordinate companies and enterprises shall be withdrawn according to the profit base and the actual amount of profit, and the method of withdrawing in advance and settling at the end of the year shall be adopted, and the proportion of withdrawal shall be formulated by the chief accountant and reported to the general manager for finalization.
Article 48 of the implementation of full mortgage contracting and managerial tenure of the subordinate companies and enterprises of the target responsibility system, the wages and bonuses of the extraction and distribution of the contract shall be implemented in accordance with the provisions of the Contract Letter.
Section VI Taxation and Profit DistributionArticle 49The Company and its subsidiaries and enterprises pay taxes to the state according to law, and tax evasion is not allowed.
Article 50 Distribution of after-tax profits shall be carried out in accordance with the provisions of the Articles of Association.
Section VII Profit Submission and Financial Management of Inventory MaterialsArticle 51 The profit (including base profit and profit sharing) to be submitted to the company by subordinate companies and enterprises must be submitted 70% before the end of December of the current year, and the remaining 30% before the end of March of the following year.
The company will charge interest at the maximum interest rate of the bank's loan interest for the same period plus 30% for the units that do not submit the full amount on time.
Article 52 of the warehouse must establish a strict system of access to the warehouse and storage norms, monthly inventory statement to the financial department, the statement at the same time copied to the higher financial department.
Article 53 of the warehouse every month by the accountant in conjunction with the warehouse management personnel to carry out a physical inventory, and the preparation of inventory material profit and loss table, profit and loss table at the same time copied to the higher level of the financial sector.
Article 54 of the inventory of inventory, the warehouse shall not make their own financial processing.
The inventory loss of less than 1,000 yuan (including 1,000 yuan), by the unit's Finance Department, reported to the manager for approval and processing, more than 1,000 yuan to 5,000 yuan (including 5,000 yuan) shall be submitted to the accountant for approval and processing, more than 5,000 yuan by the general manager for approval and processing.
Section VIII of the accounting vouchers and file storage Article 55 of the subsidiary companies, enterprises must strengthen the management of invoices, and arrange for a person in charge of invoice registration, receipt, cleanup and verification.
It is strictly prohibited to issue invoices for foreign units or individuals, violators shall be fined more than 15% of the invoice amount and 1-2 months' bonus shall be deducted, and in serious cases, they shall be held legally responsible.
Article 56 of the accounting vouchers must be true in content, complete procedures, accurate figures, no alteration, digging and mending, such as errors found after the fact, but also by the operator is responsible for scratching the double red line and stamped with a seal for correction.
Article 57 of the accounting records must be bound monthly, properly stored, shall not be lost, and kept for at least 15 years.
The use of electronic computer bookkeeping, the machine storage and output of accounting records as accounting books, should be responsible for the proper storage, at least 15 years.
Article 58 of the accounting records need to be destroyed upon expiration of the retention period, a list shall be copied and reported to the general manager, the board of directors, the competent authorities and tax authorities to agree before destruction.