Chapter I General
Article 1 In order to strengthen financial management, standardize the financial work, promote the development of the company's business operations, improve the company's economic efficiency, according to the state's relevant financial management laws and regulations and the company's articles of association of the relevant provisions of the company, combined with the actual situation of the company, it is hereby formulated this system.
Second Article The accounting of the company follows the principle of accrual system.
Article 3 The basic tasks and methods of financial management:
(1) To raise funds and the effective use of funds, supervise the normal operation of funds, maintain the safety of funds, and strive to improve the company's economic efficiency.
(b) Do a good job of financial management of the basic work, establish and improve the financial management system, and conscientiously do a good job of planning, control, accounting, analysis and assessment of financial income and expenditure.
(3) Strengthen the management of financial accounting in order to improve the timeliness and accuracy of accounting information.
(d) Supervise the purchase, construction, storage and use of company property, and cooperate with the Integrated Management Department to conduct regular property inventories.
(e) Prepare all kinds of accounting statements and financial statements on schedule, and do a good job of analyzing and assessing the work.
Article IV Financial management is an important aspect of the company's business management, the company's financial management center has the responsibility of organizing, implementing and checking the financial management work, the accounting staff should conscientiously carry out the Accounting Law, resolutely act according to the financial system, and strictly abide by the company's secrets.
Chapter II Basics of Financial Management
Article 5 Strengthen the management of original documents to achieve institutionalization and standardization. Original documents are indispensable written proof of each business activity that occurs in the company, is the main basis for accounting records.
Article VI of the company should be based on the audit of the original vouchers prepared by the vouchers. The content of the voucher must have: fill in the date of the voucher, voucher number, summary of economic operations, accounting department, amount, the number of original vouchers attached, fill in the vouchers, the reviewer, accounting officer in charge of the signature or seal. Receipt and payment vouchers should also be signed or stamped by the cashier.
Article VII of sound accounting, in accordance with the provisions of the unified accounting system and accounting business needs to set up accounting books. Accounting should be based on the actual occurrence of economic operations, in accordance with the provisions of the accounting methods, to ensure that the caliber of accounting indicators are consistent, comparable to each other and accounting methods are consistent.
Article VIII of the accounting audit work, the financial and accounting personnel should carefully review the legality of each business, authenticity, completeness of procedures and accuracy of data. Preparation of accounting vouchers, statements should be reviewed by a person, major matters should be reviewed by the person in charge of finance.
Article IX accounting staff according to the different accounts using regular accounting books recorded in the relevant figures and inventory of physical, monetary funds, securities, current units or individuals, etc. to check each other, to ensure that the accounts are consistent with the evidence, the accounts are consistent with the accounts, the accounts are consistent with the table.
Article X of the establishment of accounting records, including accounting vouchers, accounting books, accounting statements and other accounting information should be established in the archives, properly stored. In accordance with the provisions of the "Accounting Records Management Measures" for safekeeping and destruction.
Article XI of the accounting staff due to job changes or separation, must be managed by the accounting work all transferred to the replacement. Accounting personnel for the handover procedures, there must be a supervisor responsible for supervising the handover, the handover personnel and supervisors should be signed on the handover list, the transfer of personnel before the transfer or separation.
Chapter III Capital and Liability Management
Article 12 Capital is the core capital of the company's operation, and capital management must be strengthened. The company must hire a Chinese certified public accountant to verify the capital raised by the company, and issue the certificate of capital contribution to the investor based on the capital verification report, and record the capital accordingly.
Article 13 Upon the proposal of the board of directors of the company and the approval of the shareholders' meeting, the capital may be increased in accordance with the provisions of the articles of association. The financial department shall promptly adjust the paid-in capital.
Article 14 The shareholders of the Company may transfer all or part of their capital contributions to each other, and the shareholders shall transfer their capital contributions to persons other than the shareholders and purchase the capital contributions transferred by other shareholders in accordance with the provisions of the Articles of Association. The financial department shall make adjustments accordingly.
Article 15 The Company shall endeavor to reduce the cost of raising funds in the form of indebtedness, while interest expenses shall be accrued on a monthly basis and included in the cost.
Article 16 Strengthen the management of accounts payable and other accounts payable, check the balance in time to ensure the authenticity and accuracy of liabilities. Where more than one year payable but not paid should find out the reasons for the payables that really can not pay for the company's general manager for approval and then dealt with.
Article XVII of the company's external guarantee business, according to the company's approval procedures for the approval of the registration by the Financial Management Center before the formal issuance of the external financial management center is included in the company's management of contingent liabilities, and the expiration of the guarantee period in a timely manner to urge the relevant business departments to withdraw the guarantee.
Chapter IV Management of Liquid Assets
Article 18 Management of Cash: Strictly implement the Provisional Regulations on Cash Management issued by the People's Bank of China, and reasonably verify the cash inventory limit according to the actual needs of the Company, and the part of cash that exceeds the limit shall be sent to the bank in a timely manner.
Article 19: It is strictly prohibited to offset the cash and misappropriation of cash arbitrarily, the cashier must daily close the account balance of the cash journal, and check with the cash on hand, and identify the reasons for discrepancies in a timely manner. The manager of the financial management center carries out regular or irregular checks on the cash on hand to ensure the safety and integrity of the cash. All cash receipts and payments of the company must have legal original documents.
Article 20 of the management of bank deposits: to strengthen the confidentiality of bank accounts and other accounts, not due to business needs are not allowed to leak, bank account seals and sign the implementation of the system of management, and use, not a person unified custodianship and use. It is strictly prohibited to stamp the seal of the bank account on any blank contract.
Article 21 of the cashier to keep track of the bank balance, not allowed to issue blank checks, not allowed to lend the bank account to any unit or individual for settlement or cash. At the end of each month to do a good job of reconciliation with the bank, and the preparation of bank deposit balance reconciliation table, the outstanding account to analyze, find the reasons, and report to the head of the financial department.
Article 22 Management of Accounts Receivable: Accounts receivable, at the end of each quarter to do an analysis of the age and collection of accounts, and reported to the relevant leaders and business departments in charge, urging the business departments to actively collect, to avoid the formation of bad debts.
Article 23 of the management of other receivables: the accounts should be kept in pages by household, we must strictly personal loan approval procedures, the approval process for borrowing is: the borrower → head of department → head of finance → general manager. Borrowing cash, must be used for cash settlement within the scope of the payment of various expense items.
Article 24 of the management of short-term investment: short-term investment refers to one year can and ready to realize the investment, short-term investment must be carried out within the scope of the company's authorization, according to the provisions of the current financial system for bookkeeping, accounting for income cost and profit and loss.
Chapter V Long-term Asset Management
Article 25 Management of long-term investment: long-term investment refers to the investment that is not ready to be realized within one year, and is divided into equity investment and debt investment. The company should make long-term investment in long-term investment should be carefully done feasibility analysis and certification, according to the provisions of the company's approval authority approved by the Financial Management Center for bookkeeping procedures. Long-term investments in which the company has no actual control over the invested unit are accounted for by the cost method; if it has actual control, the long-term investment is accounted for by the equity method.
Article 26 of the management of fixed assets: one of the following assets should be included in fixed assets for accounting purposes: ① the use of more than one year of housing, buildings, machinery, machinery, means of transportation and other business-related equipment, appliances, tools, etc.; ② does not belong to the operation of the main equipment of the items, the value of a unit of more than 2,000 yuan, and the period of use of more than 2 years.
Article 27 of the fixed assets should be accounted for, have a card, the account is consistent. The Department of Finance is responsible for the accounting and management of the value of fixed assets, and the Department of General Management is responsible for the records, custody and card registration of the physical goods, and the Department of Finance shall establish a fixed asset ledger.
Article 28 The acquisition and transfer of fixed assets are recorded according to the actual cost, depreciation of fixed assets using the straight-line method of categorization, categorization of the depreciation of the following years:
(1) housing, business premises 30 years
(2) communications equipment, transportation equipment 3 years
(3) electronic computers, office and word processing equipment 3 years
(4) electrical equipment, transportation equipment 3 years
(4) the Department of Finance shall be responsible for the accounting and management of the value of fixed assets, the Department of General Management shall be responsible for the physical records, custody and card registration. p>(d) electrical equipment, safety and security equipment 3 years
Article 29 The fixed assets that have been fully depreciated and continue to be used are no longer depreciated, and fixed assets scrapped in advance are no longer retroactively depreciated. Fixed assets increased in the month, no depreciation in the month, the fixed assets decreased in the month, depreciation in the month.
Article 30 The fixed assets and other assets should be regularly inventoried at the end of each year by the Department of General Management is responsible for inventory, inventory found in shortages or surpluses, the reasons should be identified in a timely manner, and the preparation of inventory inventory table, reported to the Ministry of Finance after review and approval of the general manager of the account processing.
Article 31 Intangible assets refer to assets used by the company for a long period of time without physical form, including: patents, land use rights, goodwill and so on. Intangible assets are recorded at actual cost and amortized over a period not shorter than 10 years over the period of benefit or validity.
Article 32 Deferred assets are expenses that cannot be fully charged to current profit and loss and need to be amortized in future years, including start-up costs, improvement expenditures on leased fixed assets and repair expenditures with amortization period of more than one year and large amount. Start-up costs are amortized from the date of operation. The amortization period shall not be shorter than five years, and improvement expenditures on fixed assets leased under operating leases shall be amortized over the effective lease term.
Chapter VI Revenue Management
Article 33 The Company's business income includes handling fee income, other business income and so on. Operating income shall be recognized in strict accordance with the accrual principle, and carefully verified and correctly reflected to ensure the authenticity of the company's profit and loss.
Article 34 Business income shall be included in the relevant income items in accordance with the regulations, and shall not be retained outside the accounts or otherwise dealt with.
Chapter VII Management of Costs and Expenses
Article 35 Expenses incurred by the company in its business operations and business-related expenses shall be included in costs and expenses in accordance with regulations. Costs and expenses are an important element in managing the economic efficiency of the company. Controlling costs and expenses is important for plugging management loopholes and improving the company's economic efficiency.
Article 36 The scope of cost and expense expenditure includes: interest expenses, operating expenses, other operating expenses and so on.
(1) interest expenses: refers to the payment of the cost of funds raised in the form of liabilities.
(2) operating expenses include: employee wages, employee benefits, medical expenses, employee education expenses, trade union funds, housing fund, insurance premiums, depreciation of fixed assets, amortization, repairs, management fees, communication costs, transportation costs, hospitality, travel, vehicle use, newspapers and periodicals, meetings, office expenses, labor costs, board of directors' fees, incentive fees, and a variety of reserves, etc. Other expenses.
(3) Depreciation of Fixed Assets: The Company calculates the amortization of fixed assets based on the original value of the fixed assets and the depreciation rate of fixed assets classified by the state.
(iv) Amortization expense: refers to the amortization expense of deferred assets, with an amortization period of not less than five years.
(v) Various reserves: various reserves include investment risk reserve and bad debt reserve. The reserve for investment risk is calculated on the basis of 1% of the balance of long-term investments at the end of the year, and the reserve for bad debts is calculated on the basis of 1% of the balance of accounts receivable at the end of the year.
(vi) Administrative expenses include: property management fees, utilities, employee working meals, heating and cooling fees, full attendance incentive fees and other expenses.
Article 37 Employee welfare expenses shall be provided at 14% of the total salary, labor union expenses at 2% of the total salary, and education expenses at 3% of the total salary. The housing provident fund shall be contributed by the company according to a certain percentage of the total salary of the employees on a monthly basis after approval.
Article 38 Strengthening of the total cost control, the strict development of the cost of the expenditure standards and approval authority, the financial staff should carefully review the relevant expenditure vouchers, without the signature of the leadership or approval procedures are incomplete, will not be reimbursed for violations of the relevant provisions of the system should be reflected to the leadership in a timely manner.
Article 39 of the company's costs and expenses by the financial management center is responsible for the management and accounting, the management of the expenses of the implementation of budgetary control, the financial management center should be regularly cost inspection, analysis, and the development of cost reduction measures.
Chapter VIII Management of Profit and Profit Distribution
Article 40 The company's operating profit = operating income - operating taxes and surcharges - operating expenditures
Total Profit = Operating Profit + Investment Income + Non-Operating Income - Non-Operating Expenditures
(a) Investment income includes profits and dividends from foreign investments.
(2) Non-operating income refers to the income that is not directly related to the company's business operations, including: fixed asset surpluses, net proceeds from the disposal of fixed assets, education surcharge rebates, confiscation income, penalty income, and indeed can not pay the amount payable in accordance with the procedures approved by the regulations, and so on.
(3) Non-operating expenditures refer to the expenditures that are not directly related to the company's business operations, specifically including: net loss of fixed assets and destruction and scrapping of fixed assets, extraordinary losses, public welfare relief donations, compensation, liquidated damages, etc..
Article 41 The total profit of the company shall be adjusted accordingly in accordance with the relevant provisions of the state, and then distributed in the following order after payment of income tax:
(1) loss of confiscated property, payment of late payment of taxes and penalties;
(2) making up for the company's previous year's losses;
(3) withdrawal of statutory surplus The statutory surplus reserve shall be withdrawn at the rate of 10% of the profit after tax after deducting the first two items, and the surplus reserve shall not be withdrawn when it has reached 50% of the registered capital.
(4) Provident fund and public welfare fund are provided at 5% of the profit after tax and are mainly used for the Company's collective welfare expenses.
(v) Distribution of profits to investors, in accordance with the resolution of the shareholders' meeting.
Chapter IX Financial Reporting and Financial Analysis
Article 42 The financial statements shall be divided into monthly and annual reports, and the monthly financial statements shall include the balance sheet, profit and loss account. The annual financial statements include balance sheet, profit and loss account, cash flow statement, statement of operating expenses and profit distribution statement. The monthly financial statements of the company shall be completed within 15 days of the following month, and the annual financial accounting report shall be produced within 90 days of the following year, and the accounting firm shall be hired to conduct an audit if necessary.
Article 43 The year-end should also submit a financial statement. The main contents of the financial statement include:
(1) business, operation, profit realization, capital increase, decrease and turnover, financial income and expenditure.
(ii) changes in financial accounting methods and the reasons for changes in the financial position of the current period or the next period have a significant impact on the matter; balance sheet preparation to the period between the significant impact on the company's financial position; and for a correct understanding of the financial statements need to explain other matters.
Article 44 Financial analysis is an important part of the company's financial management, the financial management center shall summarize, evaluate and assess the company's operating conditions and operating results, promote the increase of income and expenditure through financial analysis, give full play to the effectiveness of funds, and provide a basis for decision-making of the leadership or the relevant departments through the comparison of different options and economic benefits of financial activities.
Article 45 of the financial report to summarize and evaluate the Company's financial position and results of financial reporting indicators include: ① indicators of operating conditions: current ratio, debt ratio, ownership interest ratio; ② indicators of operating results: profitability, capital profitability, cost and expense margins.
Chapter X Computerized Accounting
Article 46 of the computerized accounting hardware equipment is dedicated to computerized accounting microcomputer and its supporting equipment, including servers, workstations, network cables, printers, UPS power supplies. Accounting computerization hardware equipment by the financial management center unified management and use, non-accounting computerization staff shall not be used in general, special circumstances require the use of the financial management center shall be approved by the manager, without affecting the normal work of accounting computerization.
Article 47 The financial software is used to complete the accounting, processing accounting business software. When the operators find that the designed functions of the software are not realized normally in the actual work, they shall immediately contact the software developer for modification and debugging, and after completing the debugging, they shall check and verify in time in order to ensure the correctness of the corresponding accounting data and functional modules.
Article 48 The accounting data of the previous month shall be backed up before the 10th day of each month. Operators using financial software must be through the system menu options to enter the system operation, should be based on the work required to set operating privileges and passwords. Operators are responsible for the safety of the hardware equipment used. At the end of the shift, the power of the equipment should be turned off. The equipment should be turned on and off in strict accordance with standardized procedures.
Article 49 Before the company's accounting computerization passes the review of the financial department, it adopts the method of parallel microcomputer and manual accounts. At the end of each month, the accounting personnel must reconcile the manual account with the microcomputer account. Keep the manual account and microcomputer account consistent.
Article 50 The management of the electronic payment system of the enterprise bank is strictly in accordance with the provisions of the electronic payment procedures and authority of the enterprise bank. Electronic payment cryptographs, smart IC cards, account passwords and operator passwords are the key elements of the use of enterprise banking system, should be properly stored, the supervisor card and operator card should be in accordance with the principle of separate management and use of the principle of the person in charge of the financial management center and the operator were set up passwords, shall not be a person in charge of the use.
Chapter XI Supplementary Provisions
Article 51 These measures shall be interpreted by the Financial Management Center of the Company.
Article 52 These Measures shall come into force on the date of adoption by the Board of Directors.