Chapter I General Provisions
Article 1 In order to carry out the implementation of the national financial guidelines, policies, regulations and systems, to maintain financial discipline, strengthen the internal financial management of the enterprise, standardize the financial behavior, and improve the level of business management, according to the "People's Republic of China *** and the State Accounting Act", "Enterprise Guidelines", "Financial Rules for Financial Enterprises" combined with the actual situation of the company, it is hereby formulated this management approach. The actual situation of the company, specially formulated this management approach.
Second Article This management method is the basic management method to regulate the company's internal financial activities, applicable to all units of the company.
Chapter 2: Cost and Expense Management
Article 3: The Planning and Finance Department of the Company is the centralized management department for the expenses of the Company and formulates and implements the standards for the expenses of the Company within the scope permitted by the policy. The expenses of this level must be controlled within the standard, and the departments exceeding the standard shall not be reimbursed. This level of cost expenditure standards by the Ministry of Planning and Finance is responsible for making recommendations, and specifically formulate the corresponding management regulations by the company leadership after the finalization of the implementation.
Article IV of the company's expenses must strictly implement the approval process. Occurred within the budget of the funding project should be handled by the head of the department or the person authorized to sign the endorsement, sent to the Ministry of Planning and Finance on its compliance, reasonableness of the audit, review and approval before reimbursement. The financial expenditure items belonging to the over-standard (or over-budget) shall be reported to the company leaders for approval.
Article V cost expenditure must be within the scope permitted by national laws and regulations, and in line with the relevant provisions of the financial system. Planning and Finance Department does not reimbursement in accordance with the prescribed standards and approval procedures, cancel the Planning and Finance Department departmental award for the month. The following expenditures shall not be included in the cost expenses:
(i) Expenditures for the acquisition and construction of fixed assets, intangible assets and other assets.
(ii) Expenditures on foreign investments and profits distributed to investors.
(iii) Donations of public welfare relief and non-public welfare relief, compensation, liquidated damages, fines, late payment fees and losses of confiscated properties that should be charged to non-operating expenses.
(d) Various payments other than those stipulated by national laws and regulations.
(v) Other expenditures that are not allowed to be included in the costs and expenses as stipulated by the state.
Article 6 The approving officer of financial income and expenditure must strictly abide by the laws and regulations, the unified financial accounting system of the State and the relevant provisions of the Bank, and carefully examine and approve the content, personnel and amount of expenses within the scope of its authority, and be responsible for the truthfulness, lawfulness and validity of the expenses.
Article VII Expense Reimbursement Procedures and Requirements
(1) Reimbursement Procedures for Original Vouchers (Invoices and Documents): All departments (employees) to be reimbursed must be strictly in accordance with the reimbursement procedures of the Bank, and no reimbursement will be made without proper reimbursement procedures. Each department needs to arrange for a person responsible for reimbursement, and the original documents of the department for the first review.
(2) The original invoices for reimbursement must be formal invoices supervised by the state tax department or financial department. Each item on the invoice is filled out completely, the invoice issued by the name of the unified "**** company", the invoice should be stamped with the financial seal of the recipient unit, the amount of money must be consistent with the upper and lower case. Purchase of materials to be accompanied by a detailed list.
(3) self-made original documents must have the signature or seal of the operator and the department head or designated personnel.
(d) the original documents shall not be altered, digging, and found that the original documents have errors should be reissued by the issuing unit, and shall not be changed on the original documents.
(e) from the loss of original documents obtained from outside units, should be obtained from the original issuing unit stamped with the official seal of the certificate, and indicate the original voucher number, amount and content of the original voucher, etc., by the head of the Department of Planning and Finance and the company's leadership approval before the original documents on behalf of the company. Or obtain a copy of the invoice from the original issuing unit and have the original issuing unit stamp the copy with an official seal stating that the copy matches the original.
(6) The original invoices to be reimbursed must be stamped with a special reimbursement seal, signed by the person in charge, the person who accepts the invoice and the person in charge of the department, and indicate the purpose of the invoice; if it is necessary to fulfill the authority of the approval process, it shall be signed by the person in charge of the invoice and the head of the company.
(vii) All kinds of reimbursement documents should be pasted separately according to the content and in order of the amount of money on the "Reimbursement Voucher Paste Sheet" (see Appendix 1 for the style), and shall not be bound with metal objects such as staples.
(viii) The reimbursement time is all day on Monday, Wednesday and Thursday (see Annex 5 for the specific arrangement), and the reimbursement time for the insurance premium and the medical expenses for the dependent relatives is 10-25 days at the end of each quarter. Reimbursement will not be made during the monthly accounting closure and preparation of accounting statements (28th of the month - 5th of the following month). Departments that need to have payment items on non-reimbursement days need to make an appointment with the Planning and Finance Department in advance to avoid time conflicts caused by accepting staff for other business.
(ix) All payments for single economic matters in the amount of $500 and above will be made by transfer check or telegraphic transfer, and the name of the unit matching the name of the invoice will be written on the check. In case of large cash reimbursement exceeding RMB 3,000, the Planning and Finance Department should be notified one day in advance to prepare the reimbursement.
(j) Economic matters occurring in the current month cannot be reimbursed later than the end of the following month; no reimbursement of invoices for the previous year will be made from January each year.
(xi) All kinds of reimbursement expenses must be consistent with the actual, is strictly prohibited to make false statements. If found, according to the relevant provisions of the implementation, and hold the relevant leaders responsible.
Article VIII of the office supplies, business supplies, labor supplies and reimbursement procedures
(a) the company's office supplies, business supplies, labor supplies by the Ministry of Planning and Finance based on the use of departmental needs to purchase unified. Each department to designate a person to count the name of the department needs supplies, specifications, models, quantities, etc., reported to the office before the 15th of each month to summarize the Department of Planning and Finance according to the actual use of procurement, the Office of the acceptance and issuance.
(b) the temporary urgent need, must be approved by the bank leader, the office approved the purchase or purchase, after acceptance by the office with the purchase invoice to the Ministry of Planning and Finance to report.
(3) The content of the invoice can not just write "a batch of XX supplies", but to write the specific name of the purchased items, unit of measurement, quantity, unit price, amount. If the invoice is not written, to be attached to the sale of units issued by the delivery list, and to be stamped with the seal of the selling unit.
(d) The invoice for the purchase of physical goods must be accompanied by a certificate of acceptance, and must be verified by a third party other than the purchaser before the accountant can be reimbursed for payment.
1. need to be warehoused in kind, must fill out the warehousing acceptance form, by the custodian in accordance with the procurement plan or supply contract acceptance, in the warehousing acceptance form on the actual amount received, and signed or stamped, one of which is submitted to the financial accounts.
2. The physical goods that do not need to be warehoused, signed or stamped by the person in charge of the original documents, and then handed over to the custodian of the physical goods or the use of personnel for acceptance, and signed or stamped on the original documents.
Article IX Travel Expense Reimbursement Procedures
(1) Procedures for Travel Expense Advance Borrowing. Provincial travelers, all do not borrow travel expenses. Need to borrow travel expenses, first fill out the travel approval form, signed by the department head to the Ministry of Planning and Finance; Planning and Finance Department according to the location of the travel combined with transportation, accommodation, food costs review the amount of borrowing; travelers back to their units within 10 days in accordance with the provisions of the travel reimbursement, return the balance of the borrowed funds.
(ii) the standard of travel expenses. Company leaders travel by plane, train, ship reimbursement of transportation costs in accordance with the facts; other personnel can take the train hard sleeper, ship third class cabin, reimbursement of transportation costs in accordance with the facts; such as special reasons to take the plane, must be approved by the company leader. Staff to take the business trip, convalescence, detour to visit relatives or do personal business, must be approved in advance by the company leadership, and all the costs of their detours are borne by themselves.
(C) the standard of business trip accommodation costs. Staff travel accommodation costs according to the following standards: company leaders to the general area of business trips, within 110 yuan per person per day, to the SAR business trips within 150 yuan per person per day; other personnel on business trips, the general area of business trips within 90 yuan per person per day to the SAR business trips within 130 yuan per person per day; more than the above standards borne by their own. The lodging invoice should state the date of lodging, number of persons, number of days, unit price, amount and other elements.
(4) The standard of meal allowance for business trip. Staff on business trips (including to the grassroots level to study) meal allowance per person per day: 15 yuan in general areas, 30 yuan in special areas (according to the actual number of days of lodging in the special areas of the meal allowance, during the period in transit in accordance with the standard of the general areas of the meal allowance).
(5) Calculation of the number of days of departure and return, and the subsidy: the number of days of the employee's business trip shall be based on the time stated in the ticket or air ticket on the day of departure and the day of return. Departure time before 12:00 is calculated as one day, and departure after 12:00 is calculated as half a day; return time before 12:00 is calculated as half a day, and after 12:00 is calculated as one day.
(6) If there is no invoice for accommodation expenses during the business trip and no round-trip transportation ticket to prove the time of business trip, no reimbursement shall be made to receive the business trip allowance.
(vii) Participation in conferences where the organizer bears the costs of accommodation, in-town transportation and living expenses, and conferences where the inviting party bears the costs, shall not be entitled to any subsidy.
(viii) Travel expenses must be carefully filled out in accordance with the requirements of the Employee Travel Expense Reimbursement Form. (See Annex 2 for the style)
(ix) Driver travel expenses are reimbursed separately from other travelers.
Article X: Procedures for Reimbursement of Business Reception Expenses and Overtime Meal Expenses
(1) All departments that need to receive or work overtime for meals should fill out the application form for reception (overtime) meal expenses (style see Annex 4) in advance, and go to the Department of Planning and Finance for borrowing and reimbursement only after the approval of the company. If the bank president is out of town, it will be approved by the office director. In case of sudden reception, it is too late to apply for it, you can ask the bank president by phone and make up the procedure as soon as possible afterwards. Meal expenses should be reimbursed to the Planning and Finance Department within ten days, without special reasons, the Finance Department may not be reimbursed beyond that time.
(2) Business reception expenses and overtime meal standards:
1. During the inspection and guidance of the work of our company by the superior or the competent leadership (including accompanying personnel), the company's leadership accompanied by the welcome and send-off arrangements for a banquet. The standard of banquet is 100 yuan per person (including drinks), and the working meal is arranged at other times at the rate of 100 yuan per person per day (20 yuan for breakfast, 40 yuan for lunch and dinner); leaders of other units (including accompanying persons) can generally arrange a banquet during their inspection and guidance of work in the Company at the standard of 90 yuan per person (including drinks), accompanied by leaders in charge of the Company (or the head of the department responsible for the counterpart), and the standard of 60 yuan per person (including drinks) is arranged for a banquet during the inspection and guidance of work in the Company. Banquet standard is 60 yuan per person), other times to arrange working meals, according to the standard of 50 yuan per person per day (10 yuan for breakfast, 20 yuan each for lunch and dinner).
2. Overtime expenses are controlled at a standard of no more than 15 yuan per person per meal.
(3) Strictly enforcing the standards for reception expenses and overtime meals, except in special circumstances, only the prescribed portion will be reimbursed, and the exceeding portion will be at their own expense.
Article XI Vehicle Expense Reimbursement Procedures
The company's vehicles are co-ordinated by the office, centralized use, unified management, the vehicle's maintenance fee, gasoline, road and bridge tolls, parking fees, annual review fees, insurance premiums, etc. must be approved by the office before the Department of Planning and Finance will be reimbursed.
(a) Reimbursement procedures for maintenance fees
1. Vehicle breakdowns must be arranged by the vehicle administrator to be sent to the designated manufacturer for repair. In principle, each vehicle user is not allowed to send the vehicle to the factory for repair on his/her own (special cases need to be agreed by the office).
2. Vehicle maintenance settlement by the vehicle administrator, the office responsible for the acceptance of the back of the invoice confirmation, approval of the company's leadership, to the Ministry of Planning and Finance for reporting procedures, the list of its maintenance projects and expense reimbursement single and paste the archives.
(2) Reimbursement procedures for gasoline expenses
1. In the city, the vehicle must go to the designated fuel station to refuel, car wash, waxing need to go to the designated service point, without special reasons, the city's non-designated location of the fuel invoices, car wash tickets and other bills are not reimbursed.
2. The bills for gasoline expenses outside the city (gasoline expenses for business trips) need to be examined by the vehicle administrator and the office manager and signed for confirmation before reimbursement.
(3) Reimbursement Procedures for Road and Bridge Parking Fees
The date of the bill for road and bridge tolls and parking fees should match the date of the business trip, and no reimbursement will be made for the road and bridge tolls and parking bills on holidays and for fake bills, if any.
(d) The purchase of vehicle fees (including vehicle maintenance fees, vehicle and vessel use tax, insurance, annual review) shall be handled uniformly by the office after requesting approval from the company leaders.
Article XII Reimbursement Procedures for Meeting Expenses
(1) Classification of Meetings:
One type of meeting: global and comprehensive working meetings requiring the participation of leaders of all levels of the company's organizations.
The second type of meeting: the company requires leaders of all levels of institutions to participate in the professional work conference.
Three types of meetings: require the company to participate in all levels of institutional sector leaders of various small business meetings.
Four types of meetings: all kinds of material distribution, ordering, product (scientific and technological achievements) acceptance, appraisal, evaluation, exchange and small-scale investigation and research meetings.
(ii) meeting expenses
Meeting fees with reference to the Dalian Municipal People's Government regulations of the fixed standard. One, two, three categories of conference fees to implement a one-time approved, lump-sum use of the method. Four types of meetings, participants in the accommodation costs, in accordance with the provisions of the travel expenses back to the original unit for reimbursement, venue rentals and meetings of the public miscellaneous expenses, approved by the Ministry of Planning and Finance, by the host department.
One type of meeting cost standard control within 180 yuan per person per day, two types of meeting cost standard control within 150 yuan per person per day. The cost of the third category of meetings is limited to 120 yuan per person per day.
(C) the reimbursement of meeting expenses with five sheets: the company meeting application form (fill in the time, place, attendees, content, purpose, cost standards, etc., style see Annex 3), meeting notification, invoices, list of expenses, meeting personnel sign-in sheet.
Article 13: Reimbursement Procedures for Visiting Expenses
(1) Handling of Visiting Procedures
1. For the visiting group which is reported and approved by the company, the relevant department in charge of the visit shall submit the mission, time, sending unit or selecting quota, the source of expenses (if the group is sent by different units, it should be stated whether the expenses are shared or not), together with the original invitations and telegrams (for overseas training, the schedule of the course is attached), contracts and other information to the head of the company, and then submit to the company's management. The company shall submit the original invitation letter, contract and other information to the office after the approval of the company leaders.
2. Participating in the training nature of the visiting group, its personnel must be qualified by the company's Human Resources Department of foreign language and technical business assessment, in accordance with the "merit-based" principle of selection, where the personnel did not participate in the assessment, in principle, shall not go through the procedures for the visit.
3. Application for "official passport" to visit, application for "private passport" to perform official duties or travel, family visits by the Office of the host;
4. Review procedures for visiting personnel (including political attitude, business situation and safety, security review), respectively, by the Human Resources Department. The review procedures of the visiting personnel (including political attitude, business situation and safety, security review), respectively, by the Human Resources Department and the Office of the responsibility.
5. The Human Resources Department is responsible for the "Agreement or Contract for Trainers Going Abroad" signed between the trainees going abroad and their organizations.
6. When the delegation involves personnel outside the unit, the delegation shall not be nominated directly, and when special circumstances require a person to participate in the delegation, the reasons can be explained in the annex, and the Office shall submit it to the bank leaders for finalization.
7. Staff visits must be reported to the bank president for approval before the visit. In principle, only once a year, such as the second visit, the report should be explained.
(2) The expenses of the staff going abroad shall be implemented as follows:
1. The staff going abroad shall choose an economical and reasonable route. Those whose chosen routes are served by Chinese civil aviation should take civil aviation flights in accordance with the regulations and purchase round-trip tickets as far as possible.
2. Bureau-level and bureau-equivalent personnel can take the airplane business class, second-class ship, train soft sleeper, and all other personnel take the airplane economy class, third-class ship, train hard sleeper.
3. The meals and miscellaneous expenses of the expatriates abroad shall be paid to the individuals according to the stipulated standards. The number of days is calculated according to the date of departure and arrival at the border of China. If the foreign party provides food and miscellaneous expenses in cash or in kind for the reception of the delegation, the expatriate will no longer receive the food and miscellaneous expenses.
4. The lodging expenses of the expatriates abroad shall be reimbursed according to the standard lodging expenses.
5. The personal out-of-pocket expenses of the expatriates shall be calculated on the basis of the day of departure or arrival at the border of China, and shall be paid to each of them 50 US dollars each time they go abroad for less than 10 days, and 5 US dollars per day per person from the 11th day onwards if they go abroad for more than 10 days.
6. When the expatriates return to their home countries for reimbursement of expenses, they must fill in the reimbursement form for the expenses of the visit with valid bills and the examination and signature of the head of the group. All kinds of reimbursement vouchers must indicate the content, date, quantity and amount of expenditure in Chinese and be signed by the person in charge.
7. For those who go to Hong Kong, Macao and Taiwan temporarily on official business, the above provisions shall also apply.
Article XIV Reimbursement Procedures for Communication Expenses
The head of each department of the company shall implement the monthly reimbursement limit of communication expenses, and the management method of not compensating for the savings and being responsible for the overspending. The reporting personnel shall go to the office for approval and confirmation with the original bills of telephone charges, and then go to the Planning and Finance Department for reimbursement procedures.
(a) the standard of communication expenses: the company's departments are authorized by the annual 2800 yuan per person in the post; deputy posts are authorized by the annual 1800 yuan per person.
(ii) The communication fee of the personnel in special positions is subsidized by a certain amount.
(3) the actual expenses of using cell phone for the whole year exceeding the limit of telephone charges, the person shall write a written report and submit it to the company leader for approval, and may be reimbursed according to the actual situation.
(4) Communication expenses are reimbursed on a quarterly basis, the reimbursement time for the end of the quarter of the next month 6-25.
(e) The company leader's telephone expenses will be reimbursed on the basis of the telephone invoice.
Article 15 Reimbursement Procedures for Educational Expenses
The business training and study assigned by the unit shall be confirmed by the Human Resources Department with the training notification and invoice, and then reimbursed to the Planning and Finance Department.
Article 16 Reimbursement Procedures for Commuting Expenses
(1) The monthly commuting expense for each employee in the city who is more than two stops away from his/her work unit (excluding the two stops) shall be 120 RMB.
(2) Employees who commute in private cars in accordance with the commuting expense standard shall be reimbursed monthly to the Planning and Finance Department according to the above standard with the fuel invoice, signed by the head of the department and examined by the office.
(3) departments with a bus or approved buses need to drive home the personnel do not enjoy the commuting expenses standard and reported to the Ministry of Planning and Finance for the record alone, the job changes when adjusted.
(d) IC card deposit paid by individual employees.
Article XVII Procedures for Employee Advance Borrowing
(1) Employees borrowing money for official business must fill in the borrowing slip, indicating the reason for the borrowing, and can only borrow money from the Planning and Finance Department after approval by the head of the department; if it exceeds 5000 yuan, it must be approved by the company leader. Employees are not allowed to borrow from the enterprise for private use. Advance borrowing borrower must be in the completion of official business within five working days to the Ministry of Planning and Finance to settle the loan.
(ii) the implementation of imprest borrowers must be settled every three months. In principle, the borrower must clear the imprest in a timely manner according to the specified time limit, and not to borrow money after the former. In case of special circumstances, must be reported to the company leader for approval.
(C) December 31 each year, in addition to borrowing in late December, the rest of all personal borrowing of the imprest must be cleared and returned. Late return, once or in installments from the payroll deduction.
(d) the loan list is one of the basis of financial accounting, in addition to the same day borrowing the same day return, reimbursement of expenses, the loan list will not be returned; return more than borrowed imprest, by the cashier to issue a receipt to the reimbursement of the person, the loan list will not be returned, the receipt must be properly kept for inspection.
Chapter III Employee Welfare Management
Article 18 The basic pension insurance and unemployment insurance of the company's employees shall be implemented in accordance with the relevant provisions of the social security of Dalian City, and the basic medical insurance of the employees shall be implemented in accordance with the relevant provisions of the basic medical insurance of Dalian City urban workers.
Article 19 The one-child parents who have received the one-child privilege certificate shall be entitled to a one-child health care fee of RMB 10 yuan per month, and from the date of issuance of the certificate until the child reaches the age of 14. The one-child health care fee and the reward fee (a one-time reward of not less than RMB 200 yuan) shall be borne by the units of the husband and wife at a rate of 50% each; and the one-child child care fee shall be reported by the employees of the male and female parties at 50% each, with the amount of reimbursement being RMB 24 yuan per month.
Article 20: Family planning shall be carried out in accordance with the provisions of the national family planning policy. When a female employee is pregnant and undergoes examination and delivery at a designated medical institution, her examination fee, delivery fee, handling fee, hospitalization fee, medication fee and other medical fees belonging to the implementation of family planning measures are reimbursed according to the facts. For those who are disabled in the line of duty, the medical fees are reimbursed upon approval and confirmation by the Human Resources Department. Employees who undergo occupational medical checkups are reimbursed on a reimbursement basis.
Article 21 All female employees (including regular employees and contracted employees) who are in compliance with the national family planning policy shall be paid their salaries, basic bonuses and wage subsidies during the maternity leave, and shall enjoy the welfare benefits due to their original positions.
Chapter IV Approval Authority
Article 22 The approval authority for specific expenditures are as follows:
(1) The company's budgeted expenditures of the departments, in addition to the company's centralized purchases of fixed assets, low-value consumables, office supplies, business units and unified payment of "five insurance and one gold", advertising costs, Publicity costs, etc., the amount of a single economic matter in the amount of 500 yuan or less by the signature of the person in charge of each department, the Ministry of Planning and Finance direct reimbursement; hospitality (including overtime meals), travel expenses out of the province, communication costs and the amount of a single economic matter in the amount of 500 yuan or more, signed by the person in charge of each department, the person in charge of the Ministry of Planning and Finance audit, the competent leader to sign the approval of the accounts.
(2) the company's departments of extra-budgetary expenditures, must be reported to the company in advance, the board of directors to approve the decision.
(C) the acquisition of fixed assets must be signed by the company's leadership, the amount of 50,000 yuan or more must be reported to the company's board of directors to consider the decision.
(d) equipment, housing maintenance of a single amount of less than 50,000 yuan must be signed by the competent leadership, a single amount of 50,000 yuan and more than 50,000 yuan amount of the company's board of directors to consider the decision.
(5) If you need to take a cab for work, you can only be reimbursed with the consent and approval of the supervisor.
(F) meeting expenses are submitted by each department to the office for review and approval by the competent leader before reimbursement.
(VII) litigation costs, notary fees need to be approved by the Office of the signatures of the competent leader to sign and approve the reimbursement.
Chapter V Financial Fundamentals
Article 23 Requirements for Original Records of Financial Management:
(1) True and Correct. The original records and bills must be obtained legally and truthfully, and the figures and written records must be consistent with the objective facts being reflected and filled out accurately.
(ii) timely. To deal with and fill in the original records in accordance with the prescribed time limit.
(C) complete. Reflect the information content to be comprehensive, neat, procedures in line with the provisions of the relevant departments and personnel signatures (seals) to be complete.
(D) clear. Fill in the figures and text to be written clearly and neatly, no scribbling, no alteration.
(E) unified. Financial acceptance of the original records of the unit name in principle, unified as "**** company", not to fill in the name of the department or personal name.
Article 24 of the accounting should follow the accrual principle and the principle of matching, in strict accordance with the provisions of the accounting account to be set up.
Article 25: Requirements for filling and binding of bookkeeping vouchers
(1) Bookkeeping vouchers must be accompanied by the original vouchers and indicate the number of sheets of the original vouchers attached. For the correction of errors or adjustments, should also be attached to the correction instructions, detailing the original voucher entries, number, the reason for the correction, etc.; vouchers involving adjustments to the accounts can be attached to the audit department issued by the adjustments to the handling of the accounts of the approval of the head of the Department of Planning and Finance as an attachment, in order to check the accounts of the reasons for adjustments to the understanding of the accounts. If an original voucher involves several vouchers, the original voucher can be attached to a major voucher, and the other vouchers with the original voucher number.
(2) the calculation of the number of attached original vouchers, generally based on the natural number of original vouchers, and every piece of evidence related to the economic operations recorded in the bookkeeping vouchers should be attached as original vouchers. If the bookkeeping vouchers are attached to the summary of original documents, the attached summary of original documents should be included in the attached number of sheets together, signed by the staff, department heads, the head of planning and finance department, the company's leadership approval, by the accounting staff to audit the accounts.
(C) the amount of the voucher and the original amount of the voucher must be consistent with the cost of all the vouchers listed in the cost account must be accompanied by the relevant invoices.
(d) fill in the bookkeeping vouchers, in the original vouchers on the basis of the audit, the original vouchers should be categorized, organized, and the correct use of accounting entries. Any changes involving bank deposits and cash receipts and payments should be filled in the receipt and payment vouchers, receipt and payment business can not be filled with the transfer business in the same voucher. The original voucher has been filled out vouchers, should be stamped "branch write-off" stamp.
(E) the transfer vouchers for the accrual of expenses, such as wages, employee benefits, labor union funds, education, labor insurance, taxes and other transfer vouchers to be accompanied by the basis for calculation.
(F) summary and the content of the voucher to be consistent. Abstract to correctly reflect the main content of economic operations, the expression of a short and concise, should allow the reader to read through the abstract can understand the nature of the economic operations, characteristics.
(vii) print out the bookkeeping vouchers, should be stamped or signed by the preparer, bookkeeper, reviewer and the person in charge of the Ministry of Finance, in order to clarify the responsibility of the reviewer shall not be the same person with the preparer.
(viii) bookkeeping vouchers before binding, to check whether the bookkeeping voucher attachments, vouchers on the seal of the relevant personnel is complete, whether the number of attachments is filled out correctly, and so on.
(ix) vouchers should be attached with the original vouchers and original voucher summary table, as well as the daily statement of receipts and disbursements of monetary funds, bank deposit statements and bank balance reconciliation (on top of the first voucher), in accordance with the order of voucher coding (receipt and payment of vouchers and transfer vouchers are separate) folded and neatly, and bound by the period of the book and the cover. The thickness of the bound vouchers is generally 3 cm, each cover should be filled in the name of the unit, the year, the month and the starting and ending dates, the type of vouchers, the starting and ending numbers, has been bound voucher number (including the Xth vouchers of the month, ***X book), by the binder in the binding line seal signature or seal, and by the head of the Department of Planning and Finance and the custodian of the vouchers in the cover signature.
Article 26 Requirements for Accounting Books
(1) When the accountants activate the books, they shall fill in the name of the unit, the name of the books and the number of the books on the cover of the books. In the title page of the book should be attached to the inauguration form, the inauguration of the form should be filled out, including: the date of inauguration, the number of pages of the book, the bookkeeper and the head of the accounting organization, the name of the person in charge of accounting, and stamped with a personal seal and the official seal of the unit, as well as affixed to the book of stamps.
(2) Accounting staff should be in accordance with the provisions of the regular closure of accounts, before the closure of the accounts must be all the economic operations occurring during the period registered in the accounts. The bank has incurred receipts and disbursements, the accounting staff should urge the operator to report the accounts by the deadline. The computerized general ledger and journal should be printed on a monthly basis; where collection and payment operations occur, on the same day that the collection vouchers and payment vouchers are entered and processed by the cashier, the cash and bank deposit journals, the daily statement of receipts and disbursements must be printed and reconciled with the cashier's cash on hand. Daily business is less, cash and bank journals can not be printed full page, can be printed by ten days.
(c) accounting books using loose-leaf pages should be numbered according to the sequence of accounts, regularly bound. After binding and then according to the actual use of the pages of the order of page numbering, plus a table of contents of the accounts, noting the name of each account and page number. Before binding, pay attention to whether the account pages are printed complete, serial number arrangement is continuous, in the binding of the same account pages should be grouped together.
Chapter VI Supplementary Provisions
Article 29 These measures are formulated in accordance with the relevant financial management methods. In case of adjustment, the new standard will be implemented.
Article 30 These measures shall be interpreted by the Department of Planning and Finance.
Article 31 These measures shall be implemented from the date of issuance.