One, general principles
1, according to the "People's Republic of China *** and the State Accounting Law", "Accounting Standards for Enterprises" to formulate the system;
2, in order to standardize the company's day-to-day financial behavior, play a role in the company's business management and to improve the economic efficiency of the role of the company to facilitate the company's various departments and employees of the company's finance department to effectively supervise the work of the company, while further improving the company's financial management system, safeguard the legitimate rights and interests of the company and employees. At the same time to further improve the company's financial management system, to safeguard the legitimate rights and interests of the company and staff related to the development of this system;
Financial Management Rules
First, the general principles
1, the company's financial implementation of the "plan" for the characteristics of the general manager's responsibility: is already approved by the general manager of the planned Payment, written authorization by the general manager of the relevant division, the financial responsible person can be handled; is unplanned, there must be a general manager of the company's written authorization.
2, the strict implementation of the "Accounting Law" and the relevant financial accounting system, accept the financial, tax, audit and other departments of the inspection, supervision, to ensure that the accounting information is legal, true, timely, accurate and complete.
Two, financial job responsibilities
(a) the financial manager's duties
1, the job setup, staffing, accounting organization procedures and other programs. At the same time responsible for the selection, training and assessment of accounting staff.
2, the implementation of national fiscal policies, regulations, and the specific circumstances of the company to establish a standardized financial model, guidance for the establishment of a sound financial accounting system is also responsible for the implementation of the company's internal financial management system to check and assess.
3, cost forecasting, planning, control, accounting, analysis and assessment, supervise the departments to reduce consumption, cost savings, improve economic efficiency.
4, participate in the price and wages, bonuses, welfare policy.
5, responsible for managing the company's daily financial work.
6, responsible for the department's internal organization, staffing, selection and employment, promotion and dismissal of the program and comments.
7, responsible for the management of the department's financial personnel, education, training and assessment.
8, responsible for the company's accounting and financial management system development, the implementation of computerized accounting management.
9, the strict implementation of national financial regulations and the company's systems to strengthen financial management.
10, participate in the company's capital management activities of forecasting, planning, accounting, analysis and management of decision-making, and do a good job of guidance, supervision and inspection of the work of the department.
11, the organization guides the preparation of financial income and expenditure plans, financial budgets, and supervise the implementation; assist the financial manager of the cost control, analysis and assessment.
12, is responsible for overseeing the financial history of information, documents, vouchers, statements of the organization, collection and archiving work, and in accordance with the prescribed procedures for destruction.
13, to complete other tasks assigned by the leadership.
(B) Accounting duties
1, in accordance with the provisions of the national accounting system, bookkeeping, re-accounting, reporting, to achieve complete procedures, accurate figures, clear accounts, timely processing;
2, invoicing and auditing, the occurrence of the business, the recovery of funds to supervise the business statements, business statements, organization, audit, summarize, monitor the implementation of the business contract, the custody of the statistical reports;
To fill out the report.
3, accounting business accounting, supervision of the financial system, the preservation and management of accounting records;
4, to complete the department head or the relevant leadership of the other work assigned.
(C) the cashier's duties
1, the establishment of a sound cash cashier's books, strict audit of cash receipts and disbursement vouchers.
2, the strict implementation of the cash management system, shall not sit on cash, shall not be white against the Treasury.
3, the daily occurrence of the bank and cash receipts and disbursements of business to the end of the day, a timely reconciliation to ensure that the account is consistent.
Third, the cash management system
1, all cash receipts and disbursements by the company cashier is responsible for.
2, the establishment and integrity of the "cash diary" book, the cashier should be based on the approval of the receipt and expenditure vouchers in order to register the cash flow receipts and expenditures of accounts, and the daily balance of the reconciliation of inventory. Make the day and month, the account is consistent.
3, cash on hand more than 3,000 yuan must be deposited in the bank.
4, the cashier to collect cash, shall immediately issue a quadruple "Check Recovery Register", signed by the contributor in the lower right corner, to the contributor, the business sector, the cashier, the accountant retained a copy.
5, any cash expenditures must be reported in accordance with the relevant procedures for approval (see expenditure approval system). Due to business trips or other reasons must be cash advance, must fill out the loan form, signed by the general manager for approval, before spending cash. The borrower has to repay or reimburse the cashier within three days after returning from a business trip or borrowing money (see travel expense reimbursement regulations).
6, income and expenditure documents for the completion of the cashier must be in the audit of the receipt and expenditure vouchers on the signature, and in the original documents stamped cash received, paid chapter, to prevent duplication of reimbursement.
Fourth, check management
1, the purchase of checks, fill out and save by the cashier is responsible for.
2, the establishment and integrity of the "Bank Deposit Journal" book, the cashier should be based on the approval of the receipt and expenditure vouchers, pen by pen in order to register the bank flow income and expenditure accounts, and the balance of each day; at the end of each working day.
3, the cashier receives the check, shall immediately open a quadruple "Check Recovery Registration Form", signed by the payer in the lower right corner, and then handed over to the payer, the payer's department, the cashier, the accountant to keep a copy of each.
4, the use of checks must fill out the "check receipt" by the operator, department manager, treasurer (manager), general manager (unplanned portion) after the signature of the cashier can be issued.
5, the checks issued must be sealed with the name of the payee.
6, the cheque must be received by the check party in the check head signature or seal.
V. Seal custody
1, the bank seal must be divided into custody.
2, the financial seal and general manager of the seal by the financial manager and cashier respectively.
Six, cash, bank deposits inventory
1, the cashier in the weekly completion of the cashier's work, cash on hand, bank deposits on the deposit, income, expenditure, balance, the preparation of the "cashier's report form", and the cashier by the cashier custody of the cash on hand by the accountant or general manager of the designated personnel on every Friday afternoon and the end of each month to carry out regular reconciliation inventory, other times for random checks.
2, the cashier should be based on the account balance of the bank deposit journal and the depositary bank to transfer the balance of the statement for reconciliation, the outstanding account should be prepared by the accountant "bank deposit balance reconciliation table" for checking and reconciliation.
3. Others are based on the relevant accounting system and regulations.
Expenditure approval system
I. Purpose
1, in order to simplify the expenditure approval procedures, improve work efficiency.
2, to prevent private occupation of company property.
Second, the principle of application
(a) the use of commercial unit system, business plan and financial budget, authorized to exercise the right of final review. (The manager/department head is fully responsible for the business targets of the unit).
(b) The department manager can be appropriate to its authority or part of the authority, in writing, authorized to its deputy manager or department head.
(3) The authorization can be divided into two categories:
Approval Procedures
1. Reimbursement within the plan:
Handling, certifying person (with original documents), manager in charge (department head), Finance Department
2. Reimbursement in excess of the plan:
Handling, certifying person (with original documents and overspending report), manager in charge (department head), Finance Department
2. Manager (department head), Finance Department
Fourth, plan approval content
1. Expenditure plan for purchasing daily office supplies, computer peripheral accessories and consumables shall be summarized by the operation center and reported to the general manager for approval. In principle, the operations management center unified purchase and inventory, each department registered for use, and into the cost of each department. At the end of each month by the Operations Management Center to the Finance Department to provide a breakdown of the relevant aspects (confirmed by the signature of each department).
2, fixed assets and office furniture: its purchase by the departments to apply for a plan, signed by the department head, the company's general manager approved.
3, exhibitors / dues: by the operator with the loan slip attached to the invitation letter with a stamped copy of the full application form for participation, approved by the department manager, the Finance Department to review the payment. In principle, local exhibitions are not allowed to pay the conference fee; for overseas exhibitions, if the conference fee is included in the exhibition fee, the number of people and details must be indicated and the above approval procedures must be fulfilled. Any approved resident will be reimbursed for the round-trip ticket and conference fee; if he/she does not live in the conference, he/she will be reimbursed for the ticket and travel allowance.
3, all participate in overseas exhibitions, must be at least one month in advance to the general manager of the company to submit a special application report, indicating the necessity of the exhibition, the number of exhibitors, the cost of the budget and so on. Only after approval can be implemented.
4, travel expenses: each department according to the needs of the work, make a business trip plan, should indicate the location of the business trip, the reason, time, number of people, by the department manager to review the necessity of business trips and borrowing the reasonableness of the manager's signature to the financial payment. Each department manager with a business trip report first approved by the general manager of the company before borrowing. (All overseas business trips must be written in advance to the general manager after approval before implementation).
5, wages, bonuses, expenses: approved by the company's personnel department monthly attendance, the Finance Department to prepare the release form, the manager's signature to confirm, and reported to the general manager of the company for approval after the financial release.
6, business expenses: business expenses, including business transportation costs (including fuel costs, maintenance costs, tolls, handling fees), courier fees, gift costs and business hospitality. Approved by the general manager of the planned business expenses approved by the department manager; unplanned business expenses reported to the general manager for approval.
VI. Reimbursement Procedures
Strict implementation of the financial reimbursement system, fill in the expenditure vouchers and invoices when the money is spent (all bills must be invoiced in detail, and the person in charge must sign on the back of the bill) to the financial. Reimbursement by customers or branches should be noted to the finance and keep copies, the original to the customer. Planned reimbursement must provide the original documents:
1, page charges, advertising agency fees: the department with the invoice to fill out the expenses (costs) reimbursement, the Finance Department to verify the invoices (with a detailed list of the media published), after checking the payment.
2, printing costs (out of the film costs): departmental invoices, attached to the printed bill, after verification, fill out the expenses (costs) reimbursement, financial audit after payment.
3, office supplies, low-value consumables: purchased by the Operations Management Center, the Operations Management Center custodian according to the invoice with the physical verification, fill out the acceptance form (low-value consumables also need to have a warehouse receipt), with the invoice (attached to the acceptance form and the apportionment of the details) to fill out the expense reimbursement form. Units purchased on their own with the invoice to fill out the expense reimbursement form approved by the appropriate level of leadership reimbursement.
4, computer room and OA equipment: technology department custodian according to the invoice with the physical check after filling out the acceptance form and warehouse receipt. With the invoice (attached to the acceptance form) to fill out the expense reimbursement.
5, the cost of materials: each unit to purchase books and other materials, first of all, the books, materials and invoices to the data management department (Operations Management Center) for registration and acceptance, and in the books, materials stamped, numbered. The person in charge fills in the expense reimbursement form with the invoice (with the acceptance form attached).
6, travel expenses: must be reimbursed within 3 days of return, by the department manager to review the reasonableness of the bill and the reimbursement form accompanied by the traveler's signature authentication, and then to the financial write-off of the loan. Each unit manager to report travel expenses with the reimbursement form approved by the president of the region to the financial write-off of loans. For three days without an excuse for not timely reimbursement, the Finance Department should be reminded to do once, and still do not handle the person, the Finance Department has the responsibility to deduct from their monthly salary and bonuses. Probationary staff travel loans must be guaranteed by the manager, as the manager borrowing.
7, business expenses: all business expenses bills shall be issued detailed invoices, the person in charge shall sign on the back of the bills. Units should be in line with the principle of thrift and frugality in the use of business expenses, no one shall not be used in addition to business needs other than personal consumption. Business entertainment expenses shall be signed by two or more people and indicate the time and the name of the client to be entertained; overtime meal expenses shall be signed by all the diners; transportation expenses shall indicate the start, place and reason; gift expenses shall indicate the name of the person to be sent and the name and quantity of the gift; express delivery fee bills shall indicate the name of the client. All expenses are charged to departmental costs. Failure to fill in the required description or signature, the financial officer shall return the reimbursement voucher and explain the reasons.
8, over the plan reimbursement procedures must have an approval report, other than the same as the planned reimbursement procedures.
Travel reimbursement management regulations
In order to ensure the reasonable use of the company's travel expenses, standardize the standard of expenditure on travel expenses, we have formulated the following provisions:
1, the traveler refers to the general manager of the company approved by the staff who left the city more than one day of various official activities.
2, travelers need to travel by the department manager, operations center, the company's general manager signed the "business trip application form". The application form should indicate the name of the department, the name of the traveler, the time of travel, travel location, the reason for travel, travel back and forth by transport, the expected amount of travel expenses, reported to the general manager for approval, with the application form for borrowing and reimbursement procedures will be submitted to the Operations Management Center for filing the application form.
3) Reporting and approval procedures:
General personnel travel, in special circumstances need to take the plane, there must be a general manager to approve the consent of the general manager of the company for approval.
1, the worker traveled to the field, you can borrow a certain amount of travel expenses. After returning from the trip with documents within three days of reimbursement, late reimbursement, will be deducted from the salary of the borrowed money.
2, the traveler's lodging, city transportation, food subsidies, the implementation of a fixed amount of lump sum (see the attached travel reimbursement standards), by the traveler to transfer the use of savings to their own, overruns will not be compensated.
3, travel by train, generally to the hard sleeper as a standard, if you can not buy a hard sleeper ticket, according to the hard seat fare of 60% of the subsidy.
6, during the business trip to socialize and entertainment costs, must be submitted to the general manager in advance for special approval.
7, to and from the airport, the station of the city's transportation costs are allowed to reimburse the ticket alone (excluding cab fare).
8, travel to participate in the exhibition of transportation and miscellaneous expenses, tickets, etc. are allowed to be reimbursed by a separate ticket; to participate in conferences, exhibitions, and other activities in the field of accommodation and food and other costs borne by the other party, not in the company to reimburse the travel expenses and receive subsidies.
10, travel or go out to study, training, attending meetings, etc., by the collective unified arrangements for accommodation and food, according to its unified standard reimbursement, do not enjoy any subsidies.
11. Calculation of the number of days of business trip subsidy:
1) Calculation of the subsidy on the day of departure: the accurate driving or take-off time of the valid reimbursement ticket or airplane ticket shall prevail: those who depart before 12:00 a.m. are entitled to a full-day subsidy; those who depart after 12:00 a.m., and those who can not reach the destination on the same day are entitled to a half-day subsidy; those who depart after 12:00 a.m., and those who arrive at the destination and stay on the same day are entitled to a full-day subsidy. accommodation, can enjoy a full-day subsidy;
2) Arrival day subsidy calculation: to valid reimbursement of the ticket or air ticket of the accurate driving or take-off time shall prevail: 12:00 am before the return of a half-day subsidy; 12:00 after the return of a full-day subsidy can be enjoyed.
12. Calculation of the number of days of travel: according to the actual number of days.
13, cost accounting: all the company's personnel travel costs are included in the cost of each department.
14, other
1) reimbursement of travel expenses, you should provide the corresponding bills during the trip (such as accommodation, city transportation, meals, etc.), so that the Finance Department for the accounts of financial processing. If you can't provide the corresponding bills, the part of the daily allowance exceeding 30 yuan will be withheld by the Finance Department in accordance with national regulations and paid on behalf of the individual income tax.
2) Anyone who buys a discounted air ticket (the ticket has the words "no signing and changing") must fill in the reimbursement according to the actual price after the discount, and if there is any falsification, it will be doubled and deducted once it is found.
Annex: Travel expense reimbursement standard
Position General area cost standard (yuan / day) Special area cost standard (yuan / day)
General Manager 280 380
Business Department / Functional Departments of the General Manager (Director) 240 320
Department Manager 220 280
Department Deputy Manager / Supervisor 180 230
General staff 160 200
2, business unit deputy general manager / deputy general manager of functional departments (deputy director) and department manager of the same subsidy standards;
3, assistant manager, administrative director, etc. to enjoy the treatment of the director.
Current Accounts Management System
I. Accounts Receivable Management
(a) collection policy
1, business personnel in the company for its customers to provide the appropriate services or labor, should be timely to the advertisement identified the single confirmation by the customer and timely collection of money.
2, collection time: before the 13th of the following month. (Note: Data Entry requires one-time recovery of the amount signed in the contract).
3, payback: transfer checks, non-forward, blank or error checks; cash; against the physical, (the physical must be the company needs or the other side of the enterprise is on the verge of bankruptcy can not be recovered in arrears, and to have the company's general manager's instructions). Strictly prohibit marketers to advance business payments, or the company in addition to the recovery of customer payments, confiscate the money advanced by the marketer, and notification of criticism.
4, departmental personnel transfer or departure, etc., the department manager must supervise the recovery and transfer of business payments, must fill out the transfer list in quadruplicate (a
a copy of the financial, a department retained, the transfer of the acceptor of a copy of the acceptor), the transfer of the person, the acceptor, the Supervisor and the Ministry of Finance relevant statisticians should be signed, and reported to the financial record. The recipient should check the amount of the bill and whether the customer confirmation.
(B) the failure to pay back the assessment methods
1, the failure to pay back the penalties
1) due to negligence of business personnel caused by the failure to pay back the full amount of deductions;
2) due to the company's internal reasons for the failure to pay back the relevant responsibility of the sub-division of the deduction of penalties;
3) due to external force majeure (such as the closure of the customer, bankruptcy and so on) caused by the failure to pay back the relevant departments to prove that only the cost of business. Department of proof, only deductions for business costs.
2, the unrecovered amount of money from the individual income in proportion to the reduction, to be returned to the following methods:
1) the amount of unrecovered money deducted in three months, 10% deducted in the same month, 30% deducted in the next month, the third month, 60% deducted;
2) unrecovered deductions with the salary each month to make up for the payroll, three months to recover all of them, make up for all the deductions, the commission at 5%;
3) If the third month of the deductions, the amount of deductions is deducted, the amount of deductions is deducted. After 3 months to pay back, to be paid back only the amount of deductions, not commission.
3, not back to the money is not counted as performance.
4, 3 months (including 3 months) or more of the unreturned money such as the application of bad debts, the salesman deducted the receivables 30% of the cost of printing, and impose a fine of 30% of the direct supervisor or manager of the supervisor of the account is not favorable, and at the same time impose a fine of 5%.
5, if the marketer for two consecutive months without the return and performance are in the department task amount (task amount of less than 8,000 yuan to 8,000 yuan) or more, then discretionary incentives. Declared by the marketer, the department manager for approval, after the audit of the Ministry of Finance in the wages issued.
6, the Finance Department to monitor the department did not return. For more than 3 months the department has not returned to the Ministry of Finance reported to the president of the company.
7, the advance receipts, according to 1% of the ratio of the marketer to give incentives.
(C) the handling of suspicious customers and suspicious accounts
1, the salesman in contact with the customer, such as customers found to have an abnormal situation, should fill out the "Suspicious Customer Reporting Form", and recommended measures.
2, the sales staff in two months to collect the invalid and large amount of bills, should fill out the "Suspicious Customer Report", and collect relevant evidence, information, etc., reported to the company leadership for approval and sent to the legal department of legal recourse.
3, collection or litigation cases, part or all of the money can not be recovered, the business staff should be relevant legal authorities to obtain proof of proof, proof of claims, bankruptcy rulings, etc., any of the vouchers, sent to the Ministry of Finance for the preparation of chargebacks.
4, on the collection of non-reporting or backlog of collection of the salesman, once found, the company will be heavily penalized.
Second, accounts payable management
(a) Payment time:
1, business payments by the departmental application, after the approval of the implementation;
2, printing costs, page charges, etc., the next month around the 20th day of payment (the second day of the month after the publication of the daily financial);
3, the purchase of fixed assets payments in the acceptance of fixed assets in the warehouse after payment.
(b) Payment:
1, transfer checks, non-forward, blank or error checks;
2, cash;
3, in kind or advertising, to have the company's general manager's instructions.
(3) Others: When non-Company personnel receive money, they must be led by the relevant personnel of our company.
Note management system
I. Invoice management
(a) claim
1, by the applicant in the "sporadic invoicing notice" fill in the details of the name of the department, the date of application, the contract number (fill in the upper-right corner), the full name of the enterprise, the full name of the advertisement published in the media or webzine, the exact date of the business occurrence, the amount of invoicing, the nature of the business (advertisement or information), Applicant's name, etc., to the department manager for approval, accounting audit issued.
2, if the business name in the sporadic invoicing notice does not match the business name in the contract, the salesman needs to hold the seal of the two companies recognized by the certificate (in special circumstances can be signed by the department manager to recognize), the financial side of the invoice.
3, to put an end to the invoice without business name.
4, to put an end to the incomplete invoice business name: no one has the right to reduce the business name to 2-3 words.
5.