article 1 in order to strengthen financial management, this system is formulated in accordance with relevant national laws, regulations and financial systems, combined with the specific situation of the company.
article 2 financial management must strictly implement financial discipline on the basis of strengthening macro-control and micro-invigoration, with the aim of improving economic benefits and strengthening the economic strength of enterprises.
article 3 financial management should implement the policy of "running enterprises with diligence and thrift", be diligent and thrifty, be careful in calculation, stop extravagance and all unnecessary expenses, reduce consumption and increase accumulation in enterprise operation.
article 4 this system must be implemented in the financial work of the company, its wholly-owned subsidiaries and enterprises (wholly-owned and inline enterprises with 51% equity). Other Sino-foreign joint ventures and inline enterprises shall be implemented with reference to this system.
Section II Financial Institutions and Accountants
Article 5 A company and its subordinate companies and enterprises with independent accounting shall set up independent financial institutions. Non-independent accounting units are equipped with full-time financial personnel.
article 6 corporate accountants.
the company has a planning and finance department. The Ministry of Planning and Finance has ministers and deputy ministers.
companies and enterprises with independent accounting under them have finance departments. The finance department has ministers and deputy ministers
the planning finance department and each finance department, and is equipped with necessary accounting personnel according to the needs of business work.
article 7 the chief accountant shall assist the general manager in managing the financial accounting work of the whole system and be responsible for the financial accounting work of the whole system.
The chief accountant's main responsibilities are as follows:
1. To implement the articles of association of the company and the resolutions of the shareholders' meeting and the board of directors, preside over the preparation and signing of the company's financial plan, credit plan and accounting statements, implement measures to complete the plan, propose improvement measures for problems existing in the implementation, guide various financial activities, assess production and operation results, and be responsible to the general manager and report his work;
2. review the company's infrastructure, investment, trade and other development projects and important economic contracts, and put forward evaluation opinions on the feasibility report;
3. Be responsible for the system-wide decision-making on fund financing and allocation, which shall be implemented after being signed by the general manager or the board of directors.
4. Review the investment and benefit calculation schemes of subordinate companies and enterprises;
5. Prepare the company's employee salary, bonus, welfare plan and shareholder dividend distribution plan;
6. Supervise the financial management and activities of the whole system;
7. Supervise the financial departments and accountants of the whole system to implement the national financial policies, decrees and systems and abide by financial discipline, and stop matters that do not conform to financial decrees, do not pay attention to economic benefits, do not implement plans and violate financial discipline;
8. Put forward suggestions and evaluations on the transfer, appointment and dismissal, promotion, rewards and punishments of financial personnel at all levels, and implement them after the approval of the general manager;
9. Be responsible for the training of financial personnel in the whole system, so as to improve the quality and professional level of accounting personnel;
1. sign the loan guarantee letter of the subordinate company and enterprise with the amount less than 1 million yuan.
article 8 the planning and finance department is the competent financial department of the company, which is responsible for leading, guiding, inspecting and supervising the financial departments and accounting personnel at all levels under its jurisdiction in addition to doing a good job in various businesses of the department.
article 9 the minister of planning and finance shall lead the work of the planning and finance department and preside over the financial work of the company under the leadership of the general manager and chief accountant.
The main responsibilities of the Minister of Planning and Finance are:
1. Preside over the work of the Planning and Finance Department, lead the financial personnel to implement the post responsibility system, and effectively complete all accounting work;
2. Implement the decisions of the general manager and the chief accountant on financial work, control and reduce the company's operating costs, review and supervise the use of funds and operating benefits, and submit financial analysis reports to the chief accountant, the general manager and the board of directors on a monthly, quarterly and annual basis;
3. Plan operating funds, and be responsible for the approval and approval of the company's fund use plan, as well as bank borrowing and repayment;
4. Organize accountants to conduct financial inspection on subordinate companies and enterprises regularly or irregularly, and supervise subordinate companies and enterprises to implement financial discipline and rules and regulations;
5. Assist the chief accountant to prepare various accounting statements and preside over the company's property inspection work;
6. Participate in the feasibility study of new projects, major investments and important economic contracts issued by the company.
Article 1 The Deputy Minister of Planning and Finance shall assist the Minister in his work and be responsible for the financial management of the public administration.
article 11 the finance department of a subordinate company or enterprise shall have a minister who shall preside over the financial work of the unit under the leadership of the manager. The main responsibilities of the finance minister are:
1. Preside over the work of the finance department and lead the accountants to complete all accounting work;
2. Make a financial plan, do a good job in accounting, timely, accurately and completely calculate the production and operation results, assess the implementation of the plan, and provide data, information and financial analysis reports on a regular basis;
3. Participate in the feasibility study of investment and major economic contracts;
4. Be responsible for preparing accounting statements and conducting property inventory;
5. implement financial laws, regulations and decisions, adhere to principles, increase revenue and reduce expenditure, and improve economic benefits;
6. supervise and inspect the use of funds, expenses and property management, strictly examine original vouchers, accounts and documents, and put an end to corruption, waste and unreasonable expenses.
article 12 the vice minister of finance shall assist the minister in his work and be responsible for the financial work in charge.
article 13 financial departments at all levels must establish an inspection system.
A cashier may not be in charge of auditing, keeping accounting files and registering income, expenses, creditor's rights and debts.
article 14 accountants should conscientiously implement the post responsibility system, coordinate with each other, truthfully reflect and strictly supervise various economic activities.
bookkeeping, accounting and reimbursement must be complete in procedures, true in content, accurate in figures, clear in accounts, and timely in reimbursement.
article 15 leaders at all levels must effectively ensure that accountants exercise their functions and powers and perform their duties according to law.
article 16 accountants must adhere to principles and act according to regulations when handling accounting affairs. For matters that violate financial discipline and financial system, we must refuse to pay, refuse to reimburse or refuse to implement, and report to the superior financial department in time.
the company supports financial personnel to adhere to principles and act according to the financial system. It is strictly forbidden for anyone to retaliate against accountants who dare to adhere to principles. The company shall commend or reward the accountants who dare to adhere to the principles.
Article 17 Accounting personnel shall strive for stability and shall not be transferred casually.
when an accountant transfers his job or leaves his job for some reason, he must go through the handover procedures with the replacement. If the handover procedures are not completed, he may not leave his job or interrupt his accounting work.
the accounting personnel of the cancelled or merged unit must work out the inventory of the transfer of assets, funds, creditor's rights and debts together with the relevant personnel, and go through the transfer procedures.
the handover includes accounting vouchers, statements, accounts, payments, official seals, physical objects and outstanding matters managed by the transferor.
handover must be supervised. The handover of general accountants of subordinate companies and enterprises shall be supervised by the leaders of the unit in conjunction with the Minister of Finance; The handover of the Minister of Finance shall be supervised by the Minister of Planning and Accounts in conjunction with the leaders of the unit; The handover of the minister of planning and finance shall be supervised by the general manager in conjunction with the chief accountant.
section iii accounting principles and account statements
article 18 the company shall implement the accounting law of the people's Republic of China, the regulations on the functions and powers of accountants, the accounting standards for enterprises, the general principles of enterprise finance and other laws and regulations on general accounting principles, accounting vouchers and account books, internal audit, property inspection and cost inventory.
article 19 the company adopts the accounting subjects and accounting statements of the accounting system stipulated by the state, and handles accounting affairs according to relevant regulations.
Article 2 The bookkeeping method is debit and credit bookkeeping. Accounting principle adopts accrual basis. Take RMB as the bookkeeping currency. The conversion of RMB into other currencies shall be handled in accordance with the accounting system stipulated by the state. Overseas enterprises should choose a currency as the bookkeeping base currency.
article 21 the creditor's rights, debts, income and expenses incurred by a joint venture shall be accounted for in the actual currency of receipt and payment, and at the same time, a currency shall be selected as the functional currency, and all foreign currencies shall be converted into functional currency for accounting and preparation of financial statements.
Article 22 All written records in accounting vouchers, account books and statements shall be recorded in Chinese, and may be narrated in foreign languages when necessary; Numbers are recorded in Arabic numerals. Recording and writing must use a pen, not a pencil or ballpoint pen.
article 23 the company adheres to the principle of capital confirmation and capital enrichment.
article 24 the calculation of income and expenses of each unit of the company shall be carried out at different levels and accounts shall be set up by department.
All income and associated costs and expenses in the same period must be reflected in the same period. For example, wages payable and depreciation should be carried out according to the specified time, and should not be advanced or delayed.
article 25 the accounting treatment methods adopted by the company must be consistent from one period to the next, and no one may change them at will without the consent of the board of directors.
article 26 any enterprise that cooperates with the company shall invest its capital within the prescribed time limit according to the total capital, proportion and mode of investment stipulated in the contract. The details are as follows:
1. If the investment is made in cash, the date and amount of receipt or deposit in the bank shall be taken as the accounting basis;
2. In case of physical investment in plant, equipment, raw materials, etc., the accounting basis shall be the physical list, amount and date of receipt of physical objects as stipulated in the contract and verified by inspection;
3. The investment in intangible assets such as proprietary technology and patent rights shall be based on the amount and date stipulated in the contract;
4. The amount of capital contribution made by each party shall be verified by a certified public accounting firm approved by the government, and a capital verification report shall be issued to issue a capital contribution certificate accordingly.
article 27 the funds invested by the company to other units shall be accounted for according to the amount delivered at the time of investment, and the gains and losses incurred shall be accounted for in the investment profit and loss account and reflected separately in the income statement.
article 28 a company's overseas investment or overseas purchase of fixed assets such as houses must be approved by the board of directors.
article 29 the interest expenses of long-term loans shall be calculated according to the time when the user uses the funds.
Article 3 The company takes assets with a unit price of more than 2, 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. machinery and equipment;
3. Electronic equipment (such as portable program-controlled telephones, photocopiers, telex machines, etc.);
4. Means of transport;
5. Other equipment.
Article 31 The depreciation period of various fixed assets is:
1. 35 years for houses and buildings;
2. machinery and equipment (including interior decoration) for 1 years;
3. five years for electronic equipment and transportation;
4. 5 years for other equipment.
fixed assets are depreciated without residual value. If the fixed assets can continue to be used after depreciation, no depreciation will be accrued; Fixed assets scrapped in advance should be fully depreciated.
article 32 the original price of the purchased fixed assets shall be the purchase price plus transportation, loading and unloading, packaging, insurance and other expenses. Fixed assets to be installed shall also include customs duties and industrial and commercial tax. Fixed assets as investment shall be at the original price agreed in the investment agreement.
article 33 fixed assets must be counted once a year, and the valuation of inventory surplus, inventory deficit, scrap and fixed assets must be strictly examined, and after being approved according to regulations, it must be handled at the end of the annual accounts.
1. The full replacement value is taken as the original price of the fixed assets with surplus, and the accumulated depreciation is estimated according to the old and new degree, and the difference after deducting the accumulated depreciation from the original price is transferred to the provident fund.
2. The original price and accumulated depreciation of the fixed assets with inventory losses shall be offset, and the difference between the original price and accumulated depreciation shall be treated as non-operating expenses.
3. The difference between the incomings of scrapped fixed assets (the net amount after deducting cleaning expenses) and the net value of fixed assets shall be transferred to the common reserve fund, and the losses shall be treated as non-operating expenses.
4. The company should go through accounting procedures for the purchase, sale, cleaning, scrapping and internal transfer of fixed assets, and set up a subsidiary ledger for accounting of fixed assets.
article 34 when a single creditor's right (whether domestic or overseas) has not been recovered for more than one year, each accounting unit shall withdraw 1% of the bad debt reserve annually.
Article 35 The main accounting statements of a company are as follows:
1. Balance sheet (year, quarter and month);
2. Income statement (year, quarter and month);
3. dividend distribution plan (annual);
4. Statement of changes in financial position (annual);
5. List of special funds (half a year);
6. Table of changes in fixed assets (month);
7. Table of changes in bank loans (month);
8. Cash cashier's month-end inventory table (month);
9. extract the detailed list of bad debt reserve (month);
1. List of accounts receivable, accounts payable and prepayments (month).
section iv management of funds, cash and expenses
article 36 the planning and finance department and the finance departments should strengthen the management of assets, funds, cash and expenses to prevent losses, put an end to waste, make good use of them and improve efficiency.
article 37 bank accounts must be opened and used in compliance with bank regulations. Bank accounts are only used for the settlement of business income and expenditure of this unit. It is strictly forbidden to lend accounts for the use of other units or individuals, and it is strictly forbidden to collect and transfer funds for other units or individuals.
article 38 the account number of a bank account must be kept confidential, and it is not allowed to be disclosed unless it is necessary for business.
article 39 the use of bank account seals shall be subject to the system of three chapters in charge. That is, the financial seal is kept by the cashier, the manager's seal and the accountant's seal are kept by myself, and it is not allowed to be kept and used by one person. When the seal keeper is on a temporary business trip, he will entrust others to take care of it.
article 4 bank account transactions shall be recorded one by one, and it is not allowed to make multiple summary entries, and it is not allowed to make entries based on receipts. Each unit should check with the bank statement on a monthly basis, and if the income and expenditure are not reached, a reconciliation table should be made to adjust the balance one by one.
article 41 all payments made by accountants such as money transfer, telegraphic transfer, bill transfer (including self-contained bill transfer) and transfer payment shall be handled by the payment approval form. Payment approval documents should be attached with payment vouchers for bookkeeping for future reference.
the project manager is responsible for the payment approval form. The examination and approval authority of the meeting fund is as follows: for prepayment and deposit, the amount below 1, yuan (including 1, yuan) shall be examined and approved by the subordinate company, the manager and deputy manager of the enterprise and the minister of finance; From 1, yuan to 3, yuan (including 3, yuan) shall be examined and approved by the chief accountant; From 3, yuan to 5, yuan (including 5, yuan) shall be examined and approved by the chief accountant and the deputy general manager in charge or assistant general manager; More than 5, yuan to 1 million yuan (including 1 million yuan) shall be examined and approved by the general manager; More than 1 million yuan shall be examined and approved by the chairman. For trade payment, the amount less than 1 million yuan (including 1 million yuan) shall be examined and approved by the subordinate companies and enterprises, the deputy managers and the finance minister. 1 million yuan to 2 million yuan (including 2 million yuan) by the chief accountant for approval; 2 million yuan to 3 million yuan (including 3 million yuan) shall be examined and approved by the chief accountant and the deputy general manager in charge or assistant general manager; 3 million yuan to 5 million yuan (including 5 million yuan) by the general manager for approval;