I. Funds management system
1, cash management
1.1, the cash account set up two subheads --- payment for goods account and fee users.
1.2, the cashier should ensure that the cash on hand on a daily basis, the end of the month should be prepared to adjust the balance of bank deposits in order to ensure that the bank journal account is consistent. Cash for goods must be sent to the bank, not allowed to sit on the money.
1.3, cash on hand quota approved for 5,000 yuan, if there are excess costs of cash should be sent to the bank in a timely manner to ensure cash security.
1.4, the accountant should be regular, irregular inventory of cash on hand, at least three times a month, the preparation of "inventory of cash on hand"; review of the cashier to prepare the "bank balance adjustment table", the implementation of the outstanding matters.
2, bank deposit management
2.1, sales branches of funds to implement the principle of two lines of income and expenditure. Each sales branch must be opened to receive and expend two bank accounts, namely, the goods account and fee users; account information to the Finance Department of the Joint Stock Company for the record. Payment account only receipts and not expenditures, all the money back to the account; cost account for the sales branch of the expenses, taxes and other expenditures and settlements.
2.2, new accounts. The sales branch shall not open bank accounts at will, if it is necessary to open new bank accounts due to business needs, it is necessary to report to the Finance Department of the joint-stock company for consent. Bank accounts should be cleaned up in a timely manner, and bank accounts with little use should be eliminated in a timely manner and reported to the Finance Department of the Joint Stock Company for the record.
2.3, payback. For sales returns to be remitted to the headquarters bank account in a timely manner, the sales branch of the goods account balance of 20,000 yuan, or goods stay for more than a week, must be immediately remitted to the headquarters of the joint-stock company designated account, before the 25th of each month must be remitted to the headquarters account of the balance of all the goods account.
2.4 Expense account. The funds required for the expenses and other expenses of the sales branches are allocated to the expense accounts of the branches by the Finance Department of JSC according to the monthly budget, and the specific methods are described in the "Expense Management System".
2.5, check management. Any business that cannot be received or paid in cash should be settled through bank transfer.
(1) the purchase of the company's checks by the cashier is responsible for, and fill out the check docket, check docket by the sales company's financial manager.
(2) blank checks by the cashier is responsible for the custody of the financial seal required for the issuance of checks by the financial manager for safekeeping, the name seal by the cashier for safekeeping.
(3) Cashier's checks can only be used by the cashier to withdraw cash from the bank, and transfer checks are always used for economic transactions between the company and other units with amounts above the starting point of settlement.
(4) When each department or individual needs to receive a check for their work, they should fill in the prescribed borrowing sheet, which should be reviewed and signed by the department manager and the manager of the financial department and reported to the general manager of the branch office for approval, and then be issued by the cashier. The borrower should go to the Finance Department for reimbursement within ten days from the date of the check's application, and the procedure is the same as that of cash expenditure reimbursement. The check recipient should keep the issued check properly, and if it is lost, he should notify the finance department immediately and take the responsibility for the consequences.
(5) The cashier shall not issue checks with uncertain dates, shall not issue blank checks of any kind, and when the amount of payment cannot be determined, he may issue a limit transfer check with the purpose and payee unit.
(6) The treasurer shall not pre-stamp the check issuance before the issuance of checks, the issuance of checks must be used in accordance with the number sequence, the signing of the wrong check or returned check must be stamped "void" and with the stubs with the safekeeping.
(7) should be registered in a timely check register, and the bank to check the balance of deposits in a timely manner.
Commercial enterprises financial management system
3, debit system. Company personnel borrowing should be based on the need to approve the amount, fill out a debit order, approved by the financial manager and sales branch manager. The last debit is not cleared, shall not be borrowed again. Company employees need to be attached to the approved "business trip declaration form" when borrowing.
II. Current account management system
1, the management of accounts receivable
In order to further standardize sales, reduce business risks, to ensure the safety of the company's property, to minimize bad debts, bad debts, the sales branch of the management of accounts receivable to make the following provisions:
1.1 The company's product sales regulations are: "cash on delivery, payment to delivery," the principle, so the sales branch in principle at the end of the month is not allowed. In principle, the sales branch is not allowed to have the balance of goods receivable at the end of the month.
1.2 The sales branches are not allowed to sell on credit, in principle, the need for credit sales, should be submitted to the Finance Department of the joint-stock company to submit a written report, the report must explain the emergence of accounts receivable unit's creditworthiness (including its business qualifications, creditworthiness and business capacity, etc.) and the general manager of the branch, the Finance Manager signed an opinion, the report by the Finance Department of the joint-stock company, the director of sales, the general manager for approval, and the term of the accounts receivable. And the term of the accounts receivable cannot exceed one month. For units with accounts receivable exceeding one month, the branch must promptly report in writing to the Finance Department of JSC and take measures, and designate a person responsible for resolving the issue.
1.3 The financial manager of the branch with accounts receivable should compile and report "accounts receivable aging analysis schedule" every month to make a detailed analysis of the branch's external accounts receivable, and should not only report the balance without aging analysis. At the end of each month, you must reconcile your accounts with the distributor and obtain a signed, stamped confirmation from the distributor.
1.4 sales branch shall not "accounts receivable" to adjust sales, any false increase or decrease "accounts receivable" amount, artificially improve or reduce sales performance practices, are false accounts of violations, once found will be in violation of financial discipline from the general manager of the branch and the financial manager of the strict treatment, the branch must be to strengthen the management of accounts receivable, and resolutely put an end to the occurrence of doubtful, bad debts, especially the branch financial manager must not report balances without aging analysis, and obtain the signature and seal of the dealer confirmation. Especially the branch financial manager, must not do false accounts, otherwise, the joint-stock company will pursue the financial responsibility of the parties involved, until the removal.
2, internal transaction management
Internal current account accounting branch and the joint-stock company, such as payments, expenses and other economic transactions of the settlement of the sales branch can not have any current accounts.
2.1, this account is set up by the unit of subaccounts:
2.1.1 When the receipt of tax invoices issued by the Dalian branch, according to the price on the tax invoice debit "inventory", according to the tax on the tax invoice debit "Taxes payable - VAT payable (input tax)", according to the tax on the total amount of tax invoices credited to the "internal transactions". When the branch transferred the payment back to the headquarters of the joint-stock company, debit "internal transactions", credit "bank deposits - payment account".
2.1.2 When the joint-stock company allocates the expenses to each sales branch, the branch is debited with "bank deposit - expense user" and credited with the account.
2.2, in order to ensure that the JSC and Dalian branch, the sales branch of the current account is clear and accurate, documented, all transactions are required to use a numbered triplicate "transfer notice", "transfer notice" by the unit of the economic operations to fill out, and sent to both sides at the same time into the accounts. Internal transactions must be reconciled on a monthly basis, according to the statement of the head office to prepare a duplicate of the "internal reconciliation table", each side of a file for inspection, the reconciliation project is only allowed to be the adjustment of the time difference, and to identify the reasons for adjustments given in a timely manner.
Third, fixed assets and low-value consumables management system
1, accounting policies: fixed assets and depreciation of the principle of recording policy in detail in the accounting policy section; low-value consumables accounting policy in detail in the accounting policy section.
2. Management: The fixed assets of the sales branch are managed by the Finance Department of the branch. Fixed assets acquired by the financial department in accordance with its category and accounting to be classified and numbered and labeled; low-value consumables by the warehouse.
3, transfer: fixed assets should be listed in accordance with the detailed list of departments for the transfer. Low-value consumable goods in accordance with the inventory of goods out of the warehouse procedures for approval and adoption.
5, inventory: sales branch of fixed assets should be used by the financial department in conjunction with the department of inventory once a year. In addition should be quarterly on the fixed assets of the project according to the register, each category at least ten sampling, inventory should be filled out "inventory form" in triplicate indicating the reasons for the profit and loss, a self-storage, a report to the general manager of the branch, a sent to the headquarters of the Joint Stock Company's financial department. The financial department for the inventory surplus or deficit in addition to special reasons should be reported to the headquarters of the financial department of the joint-stock company, according to the reasons for the inventory surplus or deficit to make the appropriate treatment.
6, the acquisition of approval procedures and related procedures: sales branches do not have the right to purchase any fixed assets, if you need to purchase, must be listed in the monthly budget to the Finance Department of the joint-stock company budget, and special reports, the general manager of the joint-stock company and the relevant authority to purchase after approval. Low-value consumables are applied for in the monthly budget and charged in the material consumption.
7. Insurance: property insurance is handled according to the requirements for the use of fixed assets.
8, the cost of bearing: depreciation of fixed assets and other expenses borne by the branch.
Fourth, the invoice management system
In order to strengthen the management of purchase and sales invoices of each sales company, the development of this system.
1, foreign sales invoicing regulations
1.1, each sales branch in accordance with the tax law and other relevant provisions of the branch financial manager or accountant specializing in invoices for the purchase, issuance and custody of business.
1.2 The name of the customer on the invoice shall be based on the full name of the customer's registered unit in the tax department, and shall not be written in misspellings or abbreviations of the unit; if the customer is a natural person, the name shall be filled in truthfully.
1.3 The invoices issued shall be signed by the operator at one time according to all the invoices, and if the operator is the customer, the customer's identity card number shall also be indicated, and then signed by the salesman for confirmation, or attached with a letter of introduction of the customer's unit, and then submitted to the financial department along with the invoices for bookkeeping or filing and management.
1.4, invoices delivered in person by the salesman, must be obtained from the other party to sign the certificate of receipt, with the signature of the recipient and the unit seal, the certificate should be sent to the company's financial department in a timely manner, attached to the invoice accounting link to the accounts.
1.5 All invoices issued to the outside world must be signed in the invoice register.
1.6, where sales have been realized, the customer did not ask for invoices, must be issued ordinary invoices attached to the bookkeeping vouchers, and the sales tax, the customer joints alone by the accountant to keep, and registered in the invoice register.
1.7. For sales on credit, except with special approval, the invoice cannot be issued to the customer before the outstanding amount is collected.
2. Provisions on Issuance of VAT Invoices to External Parties
In addition to the strict implementation of the above provisions for issuance of VAT invoices to external parties, the following provisions shall also be observed:
2.1. The issuance of VAT invoices shall be limited to the companies with the qualification of general taxpayers only, and VAT invoices shall not be issued to any units and individuals other than general taxpayers.
2.2. Units that need to issue VAT special invoices must provide a copy of the unit's tax registration certificate and stamp the unit's official seal on the copy, as well as provide the unit's telephone number, the name of the bank of account and the bank account number filed with the tax authorities.
2.3, the company's specific operator based on the financial receipts issued by the receipt, or the other party's receipt of goods, or the recovery of ordinary invoices, etc., according to the name of the unit on the tax registration certificate, the preparation of the application form for invoicing (invoicing application form is attached), to do the handwriting is clear, the project is complete, and the calculation is accurate; by the other party's specific operator to do the work, should be signed by the person to fill in their identity card number, and the signature confirmation of the company's business personnel. The company's business personnel to confirm the signature, sent to the company manager for approval, and then by the financial manager for approval, after reviewing the invoicing application form can only be invoiced, invoicing application form and invoices together with the billing joints as an attachment to the voucher.
2.4 The VAT invoices issued must be signed by all the staff at once, and must not be omitted.
2.5 The application form for invoicing should be attached to the VAT invoice and recorded in the accounts.
2.6 For the changes in the recorded matters on the VAT invoices, the customers shall provide the change certificates in time to facilitate the business settlement; the change certificates shall be attached to the accounts or filed in time.
2.7 Handling of returned invoices: For the approved returned goods, the red-letter invoice stub union and the credit union (the invoice union and the credit union which the purchaser has not done the account processing or the original invoice union and the credit union which has not been handed over to the customer) which have been issued to the customer, or the "Certificate of Sales Returns and Discounts" issued by the competent tax authority of the purchaser (which has been done by the purchaser for the account processing), will be glued in the red-letter invoice stub union and used as the basis for the red-letter invoices. As the basis for issuing the red-letter invoice, the corresponding red-letter invoice shall be issued in accordance with the returned documents (except for the red-letter accounting coupon, all other coupons shall not be torn off), the general accounting vouchers shall be prepared, and the location of the original red-letter invoice and the accounting coupon of the red-letter invoice shall be indicated in the red-letter invoice stub coupon.
3. Management Regulations on Acceptance of Invoices
3.1. Acceptance of invoices shall be audited in strict accordance with the provisions of the State on Penalties for Violation of Invoice Management.
3.2. Accepted invoices shall be based on the amount of the actual transaction, with neat and tidy surface, complete filling in of items, clear handwriting, clear stamp, complete formalities, accurate calculations, and in line with other information attached.
3.3 The name of the unit in the transaction contract or agreement should be consistent with the name of the unit about which the transaction is made and the name of the unit that provides the invoice; if the name and other recorded matters change, the other party must provide proof of the change and affix the unit's official seal as an attachment to the accounts or file for inspection.
3.4 For the accepted VAT invoices, in addition to reviewing with reference to the above provisions, they should go to the tax authorities to go through the authentication procedures in time before going through the business settlement procedures;
3.5 The accepted invoices should be based on the nature of the business and the actual situation of the request for invoices with the function of deduction in order to reduce the costs and expenses; for the units which are unable to provide the invoices with the function of deduction or ineligible to provide such invoices, they can provide the invoices with the function of deduction. For units that cannot provide invoices with deduction or are not qualified to provide such invoices, they can be allowed to provide invoices without deduction, but the amount should be settled with the amount after tax deduction.
3.6 After obtaining the VAT invoices that meet the conditions for deduction, the business personnel shall go through the procedures of physical warehousing and billing without any delay. If it is temporarily impossible to complete the appraisal of the quality of the goods, they can go through the procedures of warehousing and billing first, but they must notify the financial department that it will not be used as the basis for payment for the time being.
3.7, special invoices for the transportation industry. Levying handling and transportation costs must be obtained "special invoices for the transport industry", "special invoices for the transport industry" refers to the railroads, civil aviation, highways and water transport units issued by the goods, as well as engaged in the transportation of goods issued by various types of transport units overprinted with the national unified invoice Supervisory Seal of the goods. The invoices and fixed-price invoices of the freight forwarding industry are not deductible. Compliant transportation invoices are subject to input tax calculation at a credit rate of 7% of the settlement amount (or adjusted according to the requirements of the Tax Bureau), and miscellaneous fees such as handling fees and insurance fees paid along with the freight charges shall not be calculated for deduction of input tax.
3.8. If it is impossible to obtain legal invoices in accordance with the regulations, you should request ******** from the local tax bureau and ask the local tax bureau for the conditions that should be available for offsetting, and fill in the whole item in detail.
4. Penalties for violating the company's invoice management regulations
For invoices that have been issued without operating in accordance with the prescribed procedures, the directly responsible person of the distribution company concerned will be fined 100-200 yuan; violation of the provisions of the criminal law, the consequences of violation of the criminal law; violation of the provisions of the acceptance or issuance of invoices caused by the company to under-credit or overpayment of taxes, or due to the acceptance or issuance of invoices caused by the settlement of the transaction If the company loses money by accepting or issuing invoices, the person directly responsible will be liable for compensation.
V. Inventory management system
1, the branch wants to apply for goods
1.1 The inventory management of the branch should adhere to the principle of "reasonable inventory, accelerate the turnover" to minimize the risk of inventory.
1.2 The branch must be based on the sales plan, combined with the actual demand, reasonable arrangements for the number of orders and the number of reasonable inventory to ensure that sales needs.
1.3 According to the above requirements, the branch planner should fill in the "Application Form for Goods", "Application Form for Goods" by the branch's financial manager, the branch general manager for approval, and by fax to the sales department of the Dalian branch, by the Sales Department and the Finance Department after reviewing and approving the shipment procedures.
2, inventory warehousing process. First of all, the applicant to fill out the warehousing application form, warehousing at least the following contents:
Product variety Goods No. Quantity ( ) Unit Price Amount (yuan) Remarks
Applicant with a completed warehousing form, filled out by the inspector (or the treasurer) after the inspection and signature, and the treasurer to verify the number of registrations into the warehouse. Into the warehouse at least four copies, the first, the stub, the second, the treasury retained, the third, the financial accounting, the fourth, the applicant retained. Requirements for warehousing strict quality control, make a good record of all records for inspection. The financial department according to the warehousing list of financial accounting and other relevant documents into the accounts.
3, inventory out process. Inventory out of the main three ways: customer self-pickup, commissioned shipments and company deliveries. The first: customer self-pickup. Is the customer to send their own people or send a car to the company's warehouse to pick up the goods; the second: commissioned shipments; the third: the company sent its own trucks, to the customer delivery. Regardless of which way of shipment, you have to fill out the bill of sale. Warehouse bill (or bill of sale) has at least the following contents: shipping unit, shipping time, out of the warehouse variety, out of the warehouse quantity, amount, out of the warehouse way to choose, billing method, the signature of the person who picks up the goods, signed by the supervisor of the finished product warehouse. The following table:
Shipping unit: date of shipment
Product variety Product quantity Amount Remarks
Shipping method selection 1, customer self-pickup 2, commissioned shipment 3, the company delivery
Freight settlement 1, the company on behalf of the advance freight 2, cash on delivery
Shipping order (or bill of sale) is also a quadruple: the first, stubs; the second, finished goods warehouse retention; the third, the finished goods warehouse supervisor's signature. Pick up the car to arrive at the warehouse, show the bill of lading in the warehouse under the coordination of personnel, according to the specified location, variety, quantity of handling goods loaded onto the car. Custodial staff to do a good job of quality management out of storage, to prevent damage, do a good job of quantity records, verification of varieties, quantities and bills of lading.
4, inventory count. Branch of the Ministry of Finance at the end of each month to cooperate with the treasurer of the inventory of goods for an inventory, for the inventory surplus, deficit, destruction, etc. to find out the reasons, reported to the Finance Department of the joint-stock company for the appropriate treatment.
Six, job responsibilities
Branch financial job responsibility system is a management system, now on the branch of each financial staff duties, tasks, authority, the completion of the task of the standard to make clear provisions, according to the branch of the financial staff to fulfill the duties of the position of the advantages and disadvantages of the financial personnel as the financial staff of the basis of the promotion, rewards and punishments.
1, branch financial manager's duties
1.1 in the joint-stock company under the leadership of the Ministry of Finance, strict compliance with financial discipline and the joint-stock company's rules and regulations, to check at any time the implementation of the various systems in the branch, found in violation of the financial discipline of the behavior given to stop, and timely written reports to the Ministry of Finance of the joint-stock company.
1.2 Audit the branch of the accounting vouchers whether in line with the requirements of accounting standards, whether in line with national tax, accounting regulations and the relevant provisions of the joint-stock company, unreasonable, illegal, non-compliant vouchers refused to accept and returned to the operator, adhere to the principle of "two lines of income and two lines of expenditure".
1.3 Audit the financial information submitted to JSC to ensure the authenticity, standardization and accuracy of the submitted information. Prepare the budget for the operating expenses of the branch and analyze the differences in the implementation of the operating expense budget, and then report to the general manager of the branch and the Finance Department of JSC.
1.4 Review the bookkeeping vouchers, register the general ledger, reconcile the detailed accounts, prepare accounting statements, prepare financial analysis reports, and audit the accounting statements of the branch according to the requirements of the JSC and send them back to the Finance Department of the JSC within the deadline.
1.5 Strictly review the material receipt and dispatch vouchers of the branch, adhere to the principle of "cash on delivery", conduct regular or irregular inventory of the branch's physical (including inventory of goods, materials, fixed assets, etc.) and monetary funds, and check whether the accounts are in line with the actual situation.
1.6 Under the premise of adhering to the rules and regulations of the joint-stock company, actively cooperate with the Prime Minister of the sales branch to promote the enhancement of the sales business of the branch, and do a good job as a general manager of the branch's staff.
1.7 Do a good job in the security measures of the logistics and capital flow of the branch, and ensure the safety and integrity of the property distributed inside and outside the branch.
1.8 Properly keep and file accounting vouchers, accounting books, accounting statements and other accounting information, and coordinate with the local tax authorities.
1.9 Manage and utilize the seal of the branch according to the regulations of the joint-stock company, and do a good job in reviewing and filing all contracts signed by the branch.
1.10 Coordinate the work of the branch's financial positions, and organize the branch's monthly financial summary of the work of the summary of the branch's financial work problems and deficiencies, and reported in writing to the Finance Department of the Joint Stock Company. According to the financial internal control system, to arrange the branch holidays, double holidays, financial personnel on duty, adhere to the principle of service and supervision.
1.11 Completing other temporary jobs delivered by the Finance Department of JSC on time, and at the same time organizing and leading the financial team of the branch as a role model to do a good job in the financial work of the branch.
2, branch accounting duties
2.1 in accordance with national accounting laws and regulations and the relevant rules and regulations of the joint-stock company, the preparation of bookkeeping vouchers, registration of the accounting ledger (excluding the cash journal and bank journal) and the closing and reconciliation of accounts, so that the account processing procedures are complete, the figures are accurate, the accounts are clear, and the illegitimate original documents should be refused to prepare the vouchers and report to the branch financial manager in a timely manner. Report to the branch financial manager in a timely manner.
2.2 Registering the relevant books of accounts; regular and irregular reconciliation of accounts, so that the accounts and accounts are consistent.
2.3 Acceptance of materials into the warehouse of the branch with the storekeeper*** and fill in the warehouse vouchers.
2.4 Prepare schedules for accounting statements based on relevant information.
2.5 Bind and file the branch's bookkeeping vouchers and material receipt and dispatch vouchers for the previous month at the beginning of the month (financial information filing and management).
2.6 Responsible for tax declaration and maintenance of tax control system.
2.7 Completing other temporary work assigned by the branch finance manager on time.
3, branch cashier's duties
3.1 Strictly and conscientiously implement the State Council's system on cash management.
3.2 Strict implementation of the limit of cash on hand, more than the part must be sent to the bank in a timely manner, do not sit on the payment of goods, can not be collateralized by cash in kind, adhere to the principle of cash for goods and expenses of cash management. Must be to adhere to the "two lines of income and expenditure" principle.
3.3 strict implementation of the check management system, the use of checks must be signed by the general manager of the branch, the financial manager of the two agreed to before issuing. Cashier for each receipt and payment of business basis, must be based on the accountant (financial manager) prepared, and audited vouchers.
3.4 establish, build a full cash, bank deposits of all kinds of accounts, the cashier for each receipt and payment business before, must insist on reviewing each receipt and payment vouchers reflected in the economic content and the amount of incomplete, illegal vouchers should be refused to pay, and promptly to the financial manager of the branch or the financial auditing department of the joint-stock company to reflect.
3.5 The balance of bank deposits in the branch at the end of the month with the bank statement, to prepare a "bank balance reconciliation statement" in a timely manner, so that the balance of the balance of the account with the bank statement on the balance of the same. The outstanding balance should be inquired in a timely manner, and urge the relevant personnel to deal with it in a timely manner.
3.6 In order to ensure safety, the branch to the bank to withdraw or deposit cash, should be equipped by the branch financial manager to travel with the staff, to take appropriate security measures, while the safe code is strictly confidential, the key should be properly stored and not lost, and shall not be handed over to others.
3.7 shall not be arbitrarily account for the cashier's work on behalf of others, such as there is a reason to leave the post, must be assigned by the branch financial manager on behalf of others, and the handover procedures must be clear to both sides.
3.8 cashier use of various seals, such as check imprint, "cash received", "cash paid", "bank received", "bank paid" and so on should be properly stored. In order to separate responsibilities, the principle of separate custody must be adhered to for check imprints. At any time can not be a person to keep and use all the seal of the check.
3.9 to strengthen the management of securities, securities must be stored in the safe and set up a checking account to protect the security of securities, integrity and not damaged (to be transferred back to the joint-stock company must be timely procedures for the transfer back).
3.10 The cashier can not also be accounting audit, accounting records, income and expenses, debt books.
3.11 On time to complete other temporary work delivered by the branch financial manager.
Note: The sales branch has not set up an accounting position, the financial manager is also the accounting position.
Seven, accounting file management system
1, in order to strengthen the management of accounting files, the development of this management approach.
2, the Company's accounting files include: accounting vouchers, accounting books, tax returns, accounting reports, audit reports, capital verification reports, asset evaluation reports, financial management system and other important documents related to business management, such as contracts, charters and other accounting information.
3, the preservation of accounting records.
The Ministry of Finance should be responsible for the preservation of accounting records, regular accounting information filed by the Ministry of Finance, organized and bound in order to register the volume.
Accounting records are kept for a period of time for permanent preservation and regular preservation of two categories, specific and custody of the years see Article 7 of this system.
Accounting records should be designated within the accounting organization to keep. Cashiers shall not be concurrently in charge of accounting records.
Accounting files need to be destroyed at the end of the storage period, the accounting records management personnel to put forward the views of destruction, reviewed by the department manager, approved by the Finance Department of the joint-stock company, and reported to the relevant departments of the higher authorities for approval after implementation. Accounting records by the accounting records management staff to prepare an inventory of accounting records for destruction, destruction should be by the financial and audit department of the joint-stock company with the participation of the relevant personnel *** and signed or stamped on the destruction of the single.
4, the loan of accounting records.
Financial personnel need to work to access the accounting records, must be returned in a timely manner in accordance with the prescribed order of the original, if you want to access the archives, you must go through the relevant borrowing procedures.
Company units need to consult the accounting records for business purposes, must be approved by the leadership of the unit to prove that the financial manager agreed to be received by the archives management staff to consult.
Outside units need to access the accounting records for business purposes, should hold a unit letter of introduction, agreed by the financial manager, before the reception of the archives management staff to access, and by the archives management staff to access the detailed registration of the accounting records of the person's work unit, the date of access, the name of the accounting file and the reason for access.
Accounting files are generally not allowed to be taken outside, if there are special circumstances, need to be taken outside for copying, must be approved by the manager of the Ministry of Finance, and return by a deadline.
5, due to changes in accounting personnel or changes in accounting organizations, accounting records need to be transferred, the handover procedures must be handled, and by the supervisor, the transfer of the person, the receiver's signature or seal.
6. These measures are applicable to the company's headquarters, branches, wholly-owned subsidiaries and holding companies.
7, the accounting file retention period
The retention period of the accounting file is counted from the first day after the end of the accounting year.
(1) Accounting documents:
(1) Original vouchers, bookkeeping vouchers summary vouchers 15 years
(2) Bank balance reconciliation statement and bank statements 5 years
(2) Accounting books:
(1) Journal accounts 15 years
Of which: cash and bank deposits journal accounts 25 years
(2), ledger, general ledger, auxiliary account 15 years
(3), fixed assets cards and lists of fixed assets after scrapping and cleaning up the custody of 5 years
(3) accounting statements:
(1), the main financial indicators statement (including text analysis) 3 years
(2), monthly and quarterly accounting statements (including text analysis) 5 years
(2), monthly and quarterly accounting statements (including text analysis) 5 years
(3) accounting statements:
(4), the main accounting statements (including text analysis) 3 years
(5), the main accounting statements (including text analysis) 5 years
(6), the main accounting statements (including text analysis) 5 years
(3), annual accounting statements (including textual analysis) permanent
(4) other categories:
(1), accounting records custody inventory and destruction inventory permanent
(2), financial cost plan 3 years
(3), the main financial accounting documents, contracts, agreements permanent