Section I General Provisions
Article 24 In order to strengthen financial management, according to the relevant state laws, regulations and financial systems, combined with the specific circumstances of the company, the development of this system.
Article 25 The financial management work must be based on strengthening the macro-control and micro-activation, strict implementation of financial discipline, in order to improve economic efficiency, and strengthen the economic strength of the enterprise for the purpose.
Article 26 of the financial management work to implement the "thrifty enterprise" policy, thrift and frugality, careful accounting, in business operations to stop waste and all unnecessary expenditure, reduce consumption and increase accumulation.
Article 27 The financial work of the Company and its wholly-owned subsidiaries and enterprises (including wholly-owned 51% shareholding and inwardly linked enterprises) shall be carried out in accordance with this system. Other Sino-foreign equity joint ventures and inwardly linked enterprises shall refer to this system.
Section II Financial Institutions and Accounting Personnel
Article 28 The Company and its subsidiary companies and enterprises with independent accounting shall set up independent financial institutions. Non-independent accounting units are equipped with full-time financial personnel.
Article 29 The company's Department of accountants.
The company set up the Department of Planning and Finance. Planning and Finance Department has a minister, deputy minister.
Subordinate independent accounting companies, enterprises set up the Department of Finance. Finance Department has a minister, deputy minister
Planning and Finance Department and the Ministry of Finance, according to the business needs of the necessary accounting staff.
Article 30 The chief accountant to assist the general manager to manage the financial accounting work of the entire system, the system is responsible for the financial accounting work.
The main duties of the chief accountant are as follows:
1. To execute the articles of association and the resolutions of the shareholders' general meeting and the board of directors, to preside over the preparation and signing of the company's financial plan, credit plan and accounting statement, etc., to implement the measures for the completion of the plan, to put forward the improvement measures for the problems in the implementation, to guide the financial activities, to appraise the results of the production and operation, to be responsible to the general manager and to report on the work;
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2. Review the company's infrastructure, investment, trade and other development projects and important economic contracts, the feasibility of the report to put forward an assessment;
3. Responsible for the system's capital financing and transfer decision-making, signed by the general manager or the board of directors after the implementation.
4. Audit the calculation program of investment and benefit of subordinate companies and enterprises;
5. Prepare the salary, bonus, welfare program of the company's employees and dividend distribution program of the shareholders;
6. Supervise the financial management and activities of the whole system;
7. Supervise the financial departments and accountants of the whole system in the implementation of the state's financial policy, decrees, systems and observance of Financial discipline, to stop does not comply with the financial laws and regulations, not economic efficiency, not the implementation of the plan and violation of financial discipline matters;
8. Financial personnel at all levels of mobilization, appointment and dismissal, promotion, rewards and penalties, such as recommendations, assessment, general manager approved the implementation of;
9. Responsible for the system-wide financial personnel training, and to improve the quality of financial and accounting staff and business level;
10.
10. Sign the subordinate companies, enterprises of less than 1 million yuan loan guarantee.Article 31 of the Ministry of Planning and Finance is the company's financial department, in addition to the department's business work, is responsible for the subordinate levels of financial departments and accounting staff from the business leadership, guidance, inspection and supervision.
Article 32 The Minister of Planning and Finance Department shall lead the work of the Department of Planning and Finance and preside over the financial work of the Company under the leadership of the General Manager and the Chief Accountant.
The main duties of the Minister of Planning and Finance are:
1. to preside over the work of the Department of Planning and Finance, to lead the financial personnel to implement the job responsibility system, and to effectively complete the accounting work;
2. to implement the decisions of the general manager and the chief accountant on the financial work, to control and reduce the operating costs of the company, to audit and supervise the use of funds and operational efficiency, and to report to the chief accountant, general manager, general manager, and the chief accountant on a monthly, quarterly and annual basis. Submit financial analysis reports to the chief accountant, general manager and the board of directors on a monthly, quarterly and annual basis;
3. Plan operating funds, and be responsible for the approval of the company's capital use plan, approval and bank borrowing and repayment;
4. Organize accounting staff to conduct financial inspections of subordinate companies and enterprises on a regular or irregular basis, and supervise the implementation of financial disciplines and regulations by the subordinate companies and enterprises;
5. Assist the chief accountant and the general manager to implement decisions related to financial work. p>5. Assist the chief accountant to prepare various accounting statements, preside over the company's property inventory;
6. Participate in the feasibility study of the company's new projects, major investments, important economic contracts.
Article 33 The Deputy Minister of Planning and Finance to assist the Minister, responsible for the financial management of the public administration.
Article 34 of the subordinate companies, enterprises of the Ministry of Finance set up a minister, under the leadership of the manager to preside over the financial work of the unit. The main responsibilities of the Minister of Finance are:
1. preside over the work of the Department of Finance, leading the accounting staff to complete the work of the accounting business;
2. formulate financial plans, accounting, timely, accurate and complete accounting of the results of production and operation, assessment of the implementation of the plan to provide data, information and financial analysis on a regular basis;
3. participate in the investment, Feasibility study of major economic contracts;
4. Responsible for the preparation of accounting statements, presided over the inventory of property;
5. Implementation of financial laws and regulations, systems, decisions, adhere to the principle of increasing revenue and reducing expenditure to improve economic efficiency;
6. Supervision and inspection of the use of funds, expenses and property management, strict examination of the original vouchers and accounting forms, documents, to eliminate embezzlement, waste and unreasonable expenditure. Unreasonable expenditures.
Article 35 The Vice Minister of Finance assists the Minister and is responsible for the financial work under his control.
Article 36 The financial departments at all levels must establish an audit system.
The cashier shall not be in charge of auditing, keeping of accounting records and registration of income, expenses and debt accounts.
Article 37 of the financial and accounting personnel should conscientiously implement the job responsibility system, each division, cooperate with each other, faithfully reflect and strictly monitor the economic activities.
Bookkeeping, accounting, reporting must be complete, true, accurate figures, clear accounts, day and month clean, on schedule.
Article 38 Leaders at all levels must effectively protect the financial and accounting personnel to exercise their powers and fulfill their duties in accordance with the law.
Article 39 of the accounting personnel in the handling of accounting matters, must adhere to the principle, according to the rules. For matters violating the financial discipline and financial system, they must refuse to pay, refuse to reimburse or refuse to carry out, and promptly report to the higher financial department.
The company supports the financial staff to adhere to the principle, according to the financial system. It is strictly prohibited for anyone to retaliate against financial personnel who dare to adhere to principles. The company will praise or reward the financial personnel who dare to adhere to the principle.
Article 40 of the accounting personnel to strive for stability, not randomly mobilized.
Accounting personnel transfer work or leave for any reason, must be handled with the replacement for the handover procedures, no clear handover procedures, shall not leave, and shall not interrupt the accounting work.
The abolition of the unit, the merger of the accounting staff, must be prepared in conjunction with the relevant personnel of the financial position, funds, debts and liabilities transferred to the inventory, for the handover procedures.
The handover includes the transfer of accounting vouchers, statements, accounts, money, seals, physical and unfinished business.
The handover must be supervised. Subordinate companies, enterprises, general accounting staff of the handover, by the leadership of the unit in conjunction with the Minister of Finance to supervise the handover; the handover of the Minister of Finance, by the Minister of Planning and Accounting Department in conjunction with the leadership of the unit to supervise the handover; planning and finance ministers of the handover by the general manager of the General Manager in conjunction with the chief accountant to supervise the handover.
Section III Principles of Accounting and Statement of Accounts
Article 41 The Company implements the "Accounting Law of the People's Republic of China*** and the State of China", "Regulations on the Competence of Accounting Personnel", "Accounting Standards for Business Enterprises", "General Rules for Enterprise Financing", and other laws and regulations on the general principles of accounting, accounting vouchers and books of account, internal auditing and matters such as property inventory and cost inventory.
Article 42 The Company adopts the accounting entries and accounting statements of the accounting system stipulated by the State and conducts accounting affairs in accordance with the relevant regulations.
Article 43 The Company adopts the debit and credit method of accounting. The principle of accounting shall be on accrual basis. The RMB shall be the currency of account. The conversion of RMB to other currencies shall be handled in accordance with the provisions of the national accounting system. Overseas enterprises shall select one currency as the local currency of account.
Article 44 The debts, liabilities, revenues and expenses incurred by a joint venture shall be recorded in the currency in which they are actually received and paid, and at the same time, one currency shall be selected as the local currency, and all foreign currencies shall be converted into the local currency for the purpose of recording accounts and preparing financial statements.
Article 45 All accounting vouchers, books of accounts, statements in all kinds of text records in Chinese, if necessary, can be used in foreign languages; number of words recorded in Arabic numerals. Records, writing must use a pen, not pencil and ballpoint pen writing.
Article 46 The Company shall adhere to the principles of capitalization and capitalization of the Company's capital.
Article 47 The calculation of the income and expenses of each unit of the Company shall be carried out in a hierarchical manner and accounts shall be kept according to the departments.
The revenues of the same period and the costs and expenses associated with them must be reflected in the same period, such as wages payable and depreciation payable, etc. are carried out in accordance with the prescribed time, and should not be advanced or deferred.
Article 48 The accounting treatment methods adopted by the Company must be consistent in the periods before and after, and no one may change them at will without the consent of the Board of Directors.
Article 49 Any enterprise that cooperates with the company in business shall invest its capital within the specified period according to the total amount of capital, the proportion of capital contribution and the method of capital contribution stipulated in the contract. Specifically as follows:
1. Investment in cash shall be based on the date and amount received or credited to the depositary bank;
2. Investment in plant, equipment, raw materials and other in-kind investment shall be based on the list of in-kind items stipulated in the contract and verified by the inspection, the amount, and the date of receipt of the in-kind items as the basis for accounting;
3. Investment in intangible assets, such as know-how and patents, shall be based on the amount stipulated in the contract. Investment in proprietary technology, patent rights and other intangible assets, should be the amount and date specified in the contract as the basis for accounting;
4. The amount of capital contributions delivered by the parties shall be verified by the government-approved certified public accounting firms to issue a capital verification report issued by the certificate of capital contribution.
Article 50 The funds contributed by the Company to other units shall be recorded in the accounts according to the amount delivered at the time of contribution, and the gains and losses incurred shall be recorded in the investment profit and loss account and reflected separately in the income statement.
Article 51 The investment of the Company in foreign countries or the purchase of fixed assets such as houses in foreign countries must be approved by the Board of Directors before it is feasible.
Article 52 The interest expenses on long-term loans shall be calculated according to the time of use by the using unit.
Article 53 The Company classifies the assets with unit price of more than RMB 2,000 and useful life of more than 1 year as fixed assets, which are divided into 5 categories:
1. Houses and other buildings;
2. Machineries and equipments;
3. Electronic equipments (e.g., hand-held programmed telephones, photocopying machines, teletype machines, etc.);
4. Transportation means;
5. other equipment.
Article 54 The depreciation period for each type of fixed assets is as follows:
1. 35 years for houses and buildings;
2. 10 years for machines and equipments (including indoor decoration);
3. 5 years for electronic equipments and transportation means;
4. 5 years for other equipments.
Fixed assets are depreciated at no residual value. Fixed assets can continue to use after depreciation, no longer depreciation; early retirement of fixed assets to make up for the full depreciation.
Article 55 The fixed assets purchased shall be valued at the purchase price plus the cost of transportation, loading and unloading, packaging and insurance. Fixed assets to be installed shall also include customs duties and industrial and commercial taxes. Fixed assets used as investment shall have the price agreed in the investment agreement as the original price.
Article 56 Fixed assets must be inventoried once a year, and the surpluses, deficits, scrapping and valuation of fixed assets must be strictly examined and approved in accordance with the regulations, and then dealt with at the time of annual accounts.
1. Inventory of fixed assets, the full replacement value as the original price, according to the degree of new and old estimated accumulated depreciation in the accounts, the original price minus accumulated depreciation, the difference is transferred to the provident fund.
2. Fixed assets in deficit should be written down to the original cost and accumulated depreciation, and the difference between the original cost and accumulated depreciation should be treated as non-operating expenses.
3. For the difference between the realized income (net of liquidation costs) and the net value of fixed assets scrapped, the gain should be transferred to the provident fund, and the loss should be treated as non-operating expense.
4. The company has to go through accounting procedures for the purchase, sale, liquidation, retirement and internal transfer of fixed assets, and set up a fixed asset ledger for accounting.
Article 57 Where a single claim (whether domestic or foreign) has not been recovered for more than one year, each accounting unit shall make an annual withdrawal of 10% of the reserve for bad debts.
Article 58 The main accounting statements of the Company are as follows:
1. Balance Sheet (annual, quarterly and monthly);
2. Profit and Loss Account (annual, quarterly and monthly);
3. Dividend and bonus distribution plan (annual);
4. Statement of Changes in Financial Position (annual);
5. Statement of Dedicated Fund ( Semi-annual);
6. Statement of Changes in Fixed Assets (Monthly);
7. Statement of Changes in Bank Loans (Monthly);
8. Statement of Monthly Inventory of Cash Cashier (Monthly);
9. Statement of Provision for Bad Debts (Monthly);
10. Statement of Receivables, Payables and Prepayments (Monthly).
Section IV: Management of Funds, Cash and Expenses
Article 59: The Department of Planning and Finance and the financial departments shall strengthen the management of assets, funds, cash and expenses to prevent losses, eliminate wastage, utilize them in a good way and improve efficiency.
Article 60 The bank account must comply with the provisions of the bank to open and use. Bank accounts for the unit's business operations only for the settlement of income and expenditure, it is strictly prohibited to lend the account for use by outside units or individuals, it is strictly prohibited for outside units or individuals to collect on behalf of the expenditure, transfer of cash.
Article 61 The account number of the bank account must be kept confidential, and is not allowed to be leaked due to business needs.
Article 62 of the bank account seal use of the implementation of the three chapters of the management and use system. That is: the financial chapter by the cashier for safekeeping, the manager of the private seal and accounting seal by their respective custody, not allowed by a person unified custody and use. Seal custodian temporary business trip by its entrusted to others.
Article 63 of the bank account transactions should be registered in the account, not allowed to summarize more than one account, and not allowed to collect against the expenditure of the account. Units should be reconciled with the bank statement on a monthly basis, the unmet income and expenditure, should be made to reconcile the balance of the table pen by pen.
Article 64 of the accounting staff for letter remittances, wire transfers, bills (including self-bills), transfer payments, etc. to pay the money, all with the payment authorization form. Payment approval form should be attached to the payment vouchers for record.
Payment approval form by the project manager is responsible for the approval. Payment approval authority is as follows: prepayments, deposits, less than 100,000 yuan (including 100,000 yuan) by subordinate companies, enterprises, deputy managers and the Minister of Finance *** with the approval; more than 100,000 yuan to 300,000 yuan (including 300,000 yuan) by the chief accountant for approval; more than 300,000 yuan to 500,000 yuan (including 500,000 yuan) by the Chief Accountant and the competent deputy general manager or general manager of the Assistant General Manager *** with the approval; Above 500,000 yuan to 1,000,000 yuan (including 1,000,000 yuan) shall be approved by the general manager; above 1,000,000 yuan shall be approved by the chairman of the board of directors. For trade payments, the amount of less than 1 million yuan (including 1 million yuan) shall be approved by the head or deputy head of the subordinate company or enterprise and the head of the finance department***; the amount of more than 1 million yuan and up to 2 million yuan (including 2 million yuan) shall be approved by the chief accountant; the amount of more than 2 million yuan and up to 3 million yuan (including 3 million yuan) shall be approved by the chief accountant and the competent vice president or assistant general manager***; the amount of more than 3 million yuan and up to 5 million yuan (including 5 million yuan) shall be approved by the general manager and the competent vice president or assistant general manager***. million to 5 million yuan (including 5 million yuan) by the general manager; 5 million yuan or more by the chairman of the board of directors. (including 2 million yuan) by the general manager; 2 million yuan or more by the chairman of the board of directors for approval. For the acquisition and maintenance of fixed assets, the amount of less than RMB 30,000 (including RMB 30,000) shall be approved by the head or deputy head of the subordinate company or enterprise and the head of the finance department***; the amount of more than RMB 30,000 and up to RMB 100,000 (including RMB 100,000) shall be approved by the chief accountant; the amount of RMB 100,000 and up to RMB 1,000,000 (including RMB 1,000,000) shall be approved by the general manager; and the amount of more than RMB 1,000,000 shall be approved by the chairman. For real estate development and industrial projects, payment shall be made in accordance with the provisions of the approved contract. Remittance of funds out of the country, the manager of foreign trade enterprises, deputy manager and the director of the Finance Department can *** with the approval of 50,000 U.S. dollars (including 50,000 U.S. dollars) funds, and the rest: less than 100,000 U.S. dollars (including 100,000 U.S. dollars
) by the chief accountant for approval; 100,000 to 200,000 U.S. dollars (including 200,000 U.S. dollars) by the chief accountant and the competent deputy general manager or general manager of the assistant general manager *** with the approval; 200,000 to 500,000 U.S. dollars (including 500,000 U.S. dollars) by the chairman of the board for approval. million U.S. dollars (including 500,000 U.S. dollars) by the general manager for approval; more than 50 U.S. dollars by the chairman of the board of directors for approval.
The same project (including the same trade) shall be submitted for approval in total, and it is not allowed to submit and pay separately to avoid approval.
Items reported to the higher level for approval, the reporting unit shall first put forward the preliminary examination opinion; if approved by the general manager or chairman of the board of directors, it shall first be reported to the chief accountant for review.
The financial officers have the right and must refuse to pay for the payment that violates the above provisions and request the superior to deal with it in time.
Article 65 Payment under the approved contract shall be made strictly in accordance with the time limit specified in the contract, and shall not be paid early or late, nor shall it be permitted to change the mode of payment and purpose of payment, nor shall it be permitted to change the unit (person) of payment unless formally commissioned by the unit (person) of payment
Any payment entrusted to other units (persons) on behalf of the payment shall be reported to the general manager for approval.
Article 66 of the units should establish a tracking system for the return of funds. Where the payment of money (goods) more than 50,000 yuan, the units of finance must be tracked item by item, base 1 funds back to the situation, and summarized on a monthly basis, reported to the Planning and Finance Department, the chief accountant and general manager. On the expiration of the funds receivable, each unit should urge the operator to collect in a timely manner; found that the problem should be reported in a timely manner for instructions to deal with.
Article 67 The cash on hand of each unit shall not exceed 3,000 yuan, and the exceeding part shall be deposited in the bank in the afternoon of the same day. It is forbidden to sit on the cash of income from the camp.
Article 68 All cash transactions, must be received and paid with evidence, is strictly prohibited.
Article 69 is strictly prohibited on behalf of foreign units or private transfers of cash and large amounts (more than 5,000 yuan) to pay cash or trade. It is strictly prohibited to set up a small private money changer in each unit.
Article 70 It is strictly prohibited to deposit public funds into private accounts, and violators shall be punished for embezzlement.
Seventy-one cash diary must be fixed with an account, it is strictly prohibited to use two accounts or accounts outside the account.
Seventy-two units of the accountant at the end of each month, in conjunction with the cashier to inventory the cash inventory once to ensure that the account is consistent. Inventory form should be reported with the accounting statements.
Article 73 The use of blank checks must specify the limit, date, purpose and period of use, and depending on the size of the amount of approval in accordance with Article 64 of the approval requirements. All blank checks and canceled checks must be stored in the safe. It is strictly prohibited to stamp blank checks before use.
Article 74 normal office expenses, there must be an official invoice, complete seal, the handler acceptance of the signature of the person outside, approved by the manager or his authorization before reimbursement and payment.
Article 75 of the commodity transportation and miscellaneous expenses, storage costs, packaging costs, referral fees, fees, etc., must specify the commodity batch and purchase and sales invoice number, approved by the manager before reimbursement. Among them, for the introduction fee and handling fee, the operator must also pay a separate contract and instructions for approval: under 2,000 yuan by the subordinate companies, enterprise managers for approval, 2,000 yuan to 10,000 yuan by the chief accountant for approval, 10,000 yuan or more by the general manager for approval.
Article 76 of the business expenses to implement the lump sum system, according to the proportion of realized profits extracted by the manager to master the use. The percentage of withdrawal is determined by the general manager. After withdrawal, the funds shall be earmarked for specific purposes and shall not be privately divided or embezzled.
The company's headquarters ministries and offices of the business expenses, by the ministries and offices of the minister (director) review, less than 1,000 yuan Lyric chief accountant for approval and reimbursement, more than 1,000 yuan signed by the chief accountant for approval and reimbursement to the general manager.
Travel expenses of the company's headquarters staff, by the ministries, departments and offices of the minister (director) audit, less than 2,000 yuan by the ministry accountant for approval and reimbursement, more than 2,000 yuan signed by the chief accountant for approval and reimbursement to the general manager.
Article 77 The reimbursement of travel expenses for family visits and medical expenses shall be made in accordance with the regulations of the state.
Article 78 Non-productive special expenditures, such as sponsorships, dues and other expenses in the Welfare Fund, less than 2,000 yuan by the subordinate companies, enterprise managers for approval, more than 2,000 yuan to 5,000 yuan by the chief accountant for approval, more than 5,000 yuan by the general manager for approval.
Article 79 The acquisition of fixed assets by each unit (including maintenance, rental), must first establish a project, make a budget, reported for approval before the acquisition. Among them, is a special-control goods, must also be reported to the special control department for approval before the purchase; non-special-control goods, according to the provisions of Article 64 of the authority to approve the approval before the purchase.
Article 80 of the units of medium- and long-term investment should be selected investment projects, saving investment costs, shorten the payback period, and improve the efficiency of investment. The finance of each unit must make an assessment of the feasibility report of the investment and strengthen the management of input and output funds. Any investment must be approved in accordance with the provisions of Article 64 of the approval authority before being put into.
Article 81 The foreign exchange created by each unit is limited to the use of trade in and out. The price of other foreign exchange transactions shall be determined by the chief accountant in accordance with the market situation to be a minimum and maximum price, and all foreign exchange transactions shall not be lower than the minimum and maximum price determined.
Article 82 The subordinate companies and enterprises shall, in principle, resolve the funds required for production and operation by themselves. If the company needs to guarantee the loan, it can be reported to the Ministry of Planning and Finance for review. The amount of less than 1 million yuan (including 1 million yuan) by the chief accountant for approval, more than 1 million yuan to 5 million yuan by the general manager for approval, more than 5 million yuan by the chairman of the board for approval.
Subordinate companies, enterprises such as cash flow difficulties need to the company's temporary loan, should be reported to the Ministry of Planning and Finance after the signing of the opinion, 500,000 yuan or less by the chief accountant for approval, 500,000 yuan or more by the department manager for approval. Borrowings are charged with principal and interest on a regular basis with reference to bank loans. Mutual borrowing within the system are charged with principal and interest.
Article 83 It is strictly prohibited for subordinate companies and enterprises to guarantee loans for foreign units (including joint ventures and cooperative enterprises) or individuals.
Article 84 Strict approval procedures for the use of funds. Accounting staff for all the approval procedures are not complete the use of funds, have the right and must refuse to deal with. Otherwise, they shall be punished for violation of regulations and be jointly and severally liable for the loss of the funds.
Article 85 The approval of the use of funds, desk approval of the staff on business trips, the designated agent on behalf of the approval.
Approvals must be attached to the relevant invoices and documents behind the books for inspection.
Section V Wages and Bonuses
Article 86 The company implements the distribution system of "pay for work" and "more work, more pay".
Article 87 The annual wages and total amount of funds of the Company's employees shall be formulated by the general manager in accordance with the provisions of the Articles of Association.
Article 88 The salary standards and incentive methods of the employees shall be proposed by the chief accountant and reported to the general manager for finalization.
Article 89 The subordinate companies and enterprises shall implement the wage system of linking the total amount of wages with economic benefits, and the specific methods shall be formulated by the chief accountant and submitted to the general manager for finalization.
Article 90 The funds of the subordinate companies and enterprises shall be withdrawn according to the profit base and the actual amount of profit, and the method of withholding in normal times and settling at the end of the year shall be adopted, and the withdrawal ratio shall be formulated by the chief accountant and reported to the general manager for finalization.
Article 91 Subsidiary companies and enterprises that implement full mortgage contracting and managerial tenure target responsibility system, the extraction and distribution of wages and bonuses shall be carried out in accordance with the provisions of the Contracting Agreement.
Section VI Taxation and Profit Distribution
Article 92 The Company and its subsidiaries and enterprises pay taxes to the state according to the law, and tax evasion is not allowed.
Article 93 The distribution of profit after tax shall be carried out in accordance with the provisions of the Articles of Association.
Section VII: Financial Management of Profit Submission and Inventory Materials
Article 94: 70% of the profit (including base profit and profit sharing) of subordinate companies and enterprises shall be submitted to the Company before the end of December of the current year, and the remaining 30% before the end of March of the following year. For units that do not submit the full amount on time, the company charges interest at the highest interest rate of the same period of bank loan interest plus 30%.
Article 95 The warehouses must establish a strict system of entry and exit and storage norms, and submit an inventory statement to the financial department once a month, which is copied to the higher financial department at the same time.
Article 96 of the warehouse monthly by the accountant in conjunction with the warehouse management personnel to carry out a physical inventory, and prepare a profit and loss statement of inventory materials, profit and loss statement at the same time copied to the higher level of the financial sector.
Article 97 of the inventory of inventory materials, the warehouse shall not make their own financial processing. Inventory loss of less than 1,000 yuan (including 1,000 yuan), by the unit's Finance Department for review, reported to the manager for approval and processing, more than 1,000 yuan to 5,000 yuan (including 5,000 yuan) shall be submitted to the accountant for approval and processing, more than 5,000 yuan by the general manager for approval and processing.
Section VIII of accounting vouchers and file storage
Article 98 The subordinate companies and enterprises must strengthen the management of invoices, and arrange for a person responsible for the invoice registration, receipt, cleaning and verification work. It is strictly prohibited to issue invoices for foreign units or individuals, violators shall be fined more than 15% of the invoice amount and 1-2 months' bonus shall be deducted, and in serious cases, they shall be held legally responsible.
Article 99 of the accounting vouchers must be true, complete procedures, accurate figures, no alteration, digging and mending, such as errors found after the fact, but also by the operator is responsible for scratching the double red line and stamped with a seal for correction.
Article 100 of the accounting records must be bound monthly, properly stored, shall not be lost, and kept for at least 15 years.
The use of electronic computer bookkeeping, machine storage and output of accounting records as accounting books, should be responsible for the proper storage, at least 15 years.
Article 101 When the accounting records need to be destroyed at the end of the retention period, a list shall be copied and reported to the general manager, the board of directors, the competent department and the tax authorities agree to destroy.