One, general
1, according to the "Chinese People's *** and the State Accounting Law", "Accounting Standards for Enterprises" to formulate the system;
2, in order to standardize the company's day-to-day financial behavior, to play a financial role in the company's operations and management and to improve the economic efficiency of the company to facilitate the company's various departments and employees Effective supervision of the work of the company's Finance Department, while further improving the company's financial management system, to safeguard the legitimate rights and interests of the company and staff related to the development of the system;
Financial Management Rules
A general principle
1, the company's financial implementation of the "plan" for the characteristics of the General Manager Responsibility: the general manager has been approved by the general manager of the plan of payment, by the general manager of the relevant division of written authorization, the financial officer can be handled; is unplanned, there must be a general manager of the company's written authorization.
2, the strict implementation of the "Accounting Law" and the relevant financial accounting system, accept the financial, tax, audit and other departments of the inspection, supervision, to ensure that the accounting information is legal, true, timely, accurate and complete.
Two, financial job responsibilities
(a) the financial manager's duties
1, the job setup, staffing, accounting organization procedures and other programs. At the same time responsible for the selection, training and assessment of accounting staff.
2, the implementation of national fiscal policies, regulations, and the specific circumstances of the company to establish a standardized financial model to guide the establishment of a sound financial accounting system is also responsible for the implementation of the company's internal financial management system to check and assess.
3, cost forecasting, planning, control, accounting, analysis and assessment, supervise the departments to reduce consumption, cost savings, improve economic efficiency.
4, other related work.
(B) Treasurer duties
1, responsible for managing the company's daily financial work.
2, responsible for the department's internal organization, staffing, selection and hiring, promotion and dismissal of the program and comments.
3, is responsible for the management of the department's financial personnel, education, training and assessment.
4, responsible for the company's accounting and financial management system development, the implementation of computerized accounting management.
5, the strict implementation of national financial regulations and the company's systems to strengthen financial management.
6, participate in the company's capital management activities of forecasting, planning, accounting, analysis and management of decision-making, and do a good job of guidance, supervision and inspection of the work of the department.
7, organization and guidance for the preparation of financial income and expenditure plans, financial budgets, and supervise the implementation; assist the financial manager of the cost control, analysis and assessment.
10, is responsible for overseeing the financial history of information, documents, vouchers, statements of the organization, collection and archiving work, and in accordance with the prescribed procedures for destruction.
11, participate in the price and wages, bonuses, benefits policy.
12, to complete other tasks assigned by the leadership.
(C) accounting duties
1, in accordance with the provisions of the national accounting system, bookkeeping, re-accounting, reporting, to achieve complete procedures, accurate figures, clear accounts, and timely processing;
2, invoicing and auditing, the occurrence of the business, the recovery of funds to supervise the business statements, business statements, auditing and summarizing, business contracts, supervision, safekeeping, and filling out statistical reports.
3, accounting business accounting, supervision of the financial system, the preservation and management of accounting records;
4, to complete the department head or other work assigned by the relevant leaders.
(D) cashier duties
1, the establishment of a variety of cash cashier books, strictly audit the cash receipt and payment vouchers.
2, the strict implementation of the cash management system, no cash sitting, no white against the Treasury.
3, the daily occurrence of the bank and cash receipts and disbursements of business to the end of the day, a timely reconciliation to ensure that the account is consistent.
3, cash management system
1, all cash receipts and disbursements by the company's cashier is responsible for.
2, the establishment and integrity of the "cash diary" book, the cashier should be based on the approval of the receipt and expenditure vouchers in order to register cash flow receipts and expenditures account, and daily balance checking inventory. To clear the day and month, the account is consistent.
3, cash on hand more than 3,000 yuan must be deposited in the bank.
4, the cashier to collect cash, shall immediately issue a quadruple "Check Recovery Registration Form", signed by the payer in the lower right corner, to the payer, the business sector, the cashier, the accountant retained a copy.
5. Any cash expenditures must be submitted for approval in accordance with the relevant procedures (see the expenditure approval system). Due to business trips or other reasons must be cash advance, must fill out the loan form, signed by the general manager for approval, before spending cash. The borrower has to repay or reimburse the cashier within three days after returning from a business trip or borrowing money (see travel expense reimbursement regulations).
6, income and expenditure documents for the completion of the cashier must be in the audit of the receipt and expenditure vouchers on the signature, and in the original documents stamped with the cash received, paid chapter, to prevent duplication of reimbursement.
Four, check management
1, the purchase of checks, fill out and save by the cashier is responsible for.
2, the establishment and integrity of the "bank deposit journal" book, the cashier should be based on the approval of the receipt and expenditure vouchers, the sequential registration of the bank flow of receipts and expenditures, and the balance of each day; at the end of each working day.
3, the cashier collects the check, shall immediately issue a quadruple "check recovery registration form", signed by the payer in the lower right corner, and then handed over to the payer, the payer's department, the cashier, the accountant to keep a copy of each.
4, the use of checks must fill out the "check request form", by the operator, department manager, treasurer (manager), general manager (unplanned portion) after the signature of the cashier can be issued.
5, the checks issued must be sealed with the name of the payee.
6, the check must be written by the party receiving the check in the check head signature or seal.
Fifth, the custody of the seal
1, the bank seal must be divided into custody.
2, the financial seal and general manager of the seal by the financial manager and cashier respectively.
6, cash, bank deposits inventory
1, the cashier in the weekly completion of the cashier's work, cash on hand, bank deposits on the deposit, income, expenditure, balance, the preparation of the "cashier's report form", and by the cashier custody of cash on hand by the accountant or general manager of the designated personnel every Friday afternoon and the end of the month for regular reconciliation inventory, and other times for random checks.
2, the cashier should be based on the balance of the bank deposit journal and the depositary bank to transfer the balance of the statement to reconcile the outstanding account should be prepared by the accountant "bank balance reconciliation table" for checking and reconciliation.
3, other according to the relevant accounting system and regulations.
Expenditure Approval System
I. Purpose
1, in order to simplify the expenditure approval procedures and improve work efficiency.
2, to prevent private occupation of company property.
Two, the principle of application
(a) the use of commercial unit system, business plan and financial budget, authorized to exercise the right of final review. (The manager/department head is fully responsible for the business targets of the unit).
(2) The department manager may appropriately delegate his authority or part of his authority, in writing, to his assistant manager or department head.
(C) authorization can be divided into two categories:
Three, the approval process
1, planned reimbursement:
The person in charge, the certifying person (with the original vouchers), the manager in charge of the (head of the department), the Ministry of Finance
2, over-scheduled reimbursement:
The person in charge, the person in charge of the (with the original vouchers and reports of overexpenditures), the manager in charge of Manager (department head), financial
4, plan approval
1, the purchase of daily office supplies, computer peripheral accessories and consumables of the expenditure plan, summarized by the Operations Center, reported to the general manager of the company for approval. In principle, the operations management center unified purchase and inventory, each department registers for use, and into the cost of each department. At the end of each month by the operation management center to the finance department to provide a breakdown of the relevant aspects (confirmed by the signature of each department).
2, fixed assets and office furniture (including machine room and OA equipment): its purchase by the departments reported application plan, signed by the department head, the company's general manager approval, the company's technical department, operations management center unified coordination and approval of the coordination or purchase of the situation write a report on the needs of the company's general manager for approval of the purchase of a unified amount of 10,000 yuan or more of fixed assets must be reported to the general manager for approval. Approval.
3, exhibition / dues: by the operator with the loan slip attached to the invitation letter and stamped copies of the application form for participation, the department manager for approval, the Finance Department to review the payment. In principle, local exhibitions are not allowed to pay the conference fee; overseas exhibitions, if the conference fee is included in the exhibition fee, the number of people must be indicated and detailed and fulfill the above approval procedures. Any approved resident will be reimbursed for the round-trip ticket and conference fee; if he/she does not live in the conference, he/she will be reimbursed for the ticket and travel allowance.
3, all participate in overseas exhibitions, must be at least one month in advance to the general manager of the company to submit a special application report, indicating the necessity of the exhibition, the number of exhibitors, the cost of the budget and so on. Only after approval can be implemented.
4, travel expenses: each department according to the needs of the work, make a business trip plan, should indicate the location of the business trip, the reason, time, the number of people, by the department manager to review the necessity of business trips and borrowing the reasonableness of the manager's signature to the financial payment. Each department manager with a business trip report first approved by the general manager of the company before borrowing. (All overseas business trips must be written in advance to the general manager after approval before implementation).
5, wages, bonuses, expenses: approved by the company's personnel department monthly attendance, the Finance Department to prepare the release form, the manager's signature to confirm, and reported to the general manager of the company for approval after the financial release.
6, business expenses: business expenses, including business transportation costs (including fuel, maintenance, tolls, handling fees), courier fees, gift costs and business hospitality. Approved by the general manager of the planned business expenses approved by the department manager; unplanned business expenses reported to the general manager of the company for approval.
Reimbursement review system
A principle
1, strict financial approval system, the company incurred various expenditures must be filled out by the person in charge of the expense reimbursement, indicating the cause of the expenditure, the project, the number of invoices, the reimbursement amount, and the signature of the person in charge of signing the signature of the department manager, the financial manager to review (according to the relevant provisions of the process), the relevant sub-planned and unplanned After the approval of the program, the cashier can pay.
2, to strengthen the management of reimbursement, the month account, the month, after the 25th account shall not exceed the 3rd of the next month at the latest.
3, in order to clarify the responsibility for departmental accounting, different personnel expenditure on business expenses shall not be confused in a reimbursement form.
Second, the expenditure of the relevant departmental audit
All reimbursements, the relevant departmental manager must be on the reasonableness and necessity of the audit.
Third, the financial department audit
The financial department of all the reimbursement bills, according to the relevant financial laws and regulations and the internal financial system on the legality of the audit.
Four, the audit authority
with the approval authority.
V. Expense Reimbursement and Borrowing Time List
Item Monday Tuesday Wednesday Thursday Friday
Money Borrowing 11:00-12:00 11:00-12:00 11:00-12:00 11:00-12:00 11:00-12:00
15:30-17:00 15:30-17:00 15:30-17:00 15:30-17:00 15:30-17:00 15:30-15:00 15:30-17:00 15:30-17:00 15:30-17:00 15:30-17:00 15:30-17:00 15:30-17:00 15:30-17:00 15:30-17:00 17:00 15:30-17:00 15:30-17:00 15:30-17:00
Expense Reimbursement 9:00-12:00 9:00-12:00 9:00-12:00
External Checkout 9:00-12:00 9:00-12:00 9:00-12:00
VI, Reimbursement procedures
Strict implementation of the financial reimbursement system, the amount of money spent to fill out the expenditure voucher and invoices (all bills must be open detailed invoices, the person in charge must sign on the back of the bill) to the financial. Reimbursement by customers or branches should be noted to the financial and keep copies, the original to the customer. Planned reimbursement must provide the original documents:
1, page charges, advertising agency fees: the department with the invoice to fill out the expenses (costs) reimbursement form, the Finance Department to verify the invoices (with a detailed list of the media published), after checking the payment.
2. Printing costs (out of the film costs): departmental invoices, attached to the printed bill, to verify the correctness of the bill, fill out the expense (cost) reimbursement, financial review and payment after the correctness of the payment.
3, office supplies, low-value consumables: purchased by the Operations Management Center, the Operations Management Center custodian of the invoice with the physical verification, fill out the receipt (low-value consumables also need to have a warehouse receipt), with the invoice (attached to the receipt and apportionment details) to fill out the expense reimbursement form. Each unit purchased on its own with the invoice to fill out the expense reimbursement form approved by the appropriate level of leadership reimbursement.
4, computer room and OA equipment: the technical department custodian according to the invoice and the physical check with the correct fill in the receipt and inspection sheet and warehouse receipt. Fill in the expense reimbursement form with the invoice (attached to the acceptance form).
5. Material expenses: When each unit purchases books and other materials, it first takes the books, materials and invoices to the material management department (operation management center) for registration and acceptance, and stamps and numbers on the books and materials. The person in charge fills in the expense reimbursement form with the invoice (with the acceptance form attached).
6, travel expenses: must be reimbursed within 3 days of return, by the department manager to review the reasonableness of the bills and the reimbursement form accompanied by the traveler's signature authentication, and then to the financial write-off of the loan. Each unit manager to report travel expenses with the reimbursement form approved by the president of the region to the financial write-off of loans. For three days without an excuse for not timely reimbursement, the Finance Department should be reminded to do once, and still do not handle the person, the Finance Department has the responsibility to deduct from their monthly salary and bonuses. Probationary staff travel loans must be guaranteed by the manager, as if the manager borrowing.
7, business expenses: all business expenses bills shall be invoiced in detail, the person in charge shall sign on the back of the bill. Each unit should be in line with the principle of thrift and frugality in the use of business expenses, no one shall not be used for personal consumption other than business needs. Business entertainment expenses shall be signed by two or more people and indicate the time and the name of the client to be entertained; overtime meal expenses shall be signed by all the diners; transportation expenses shall indicate the start, place and reason; gift expenses shall indicate the name of the person to be sent and the name and quantity of the gift; express delivery fee bills shall indicate the name of the client. All expenses are charged to departmental costs. In case of failure to fill in the required description or signature, the financial officer shall return the reimbursement voucher with the reason.
8, over the plan reimbursement procedures must have an approval report, other than the same as the planned reimbursement procedures.
Travel reimbursement management regulations
In order to ensure the reasonable use of the company's travel expenses, standardize the standard of expenditure on travel expenses, we have formulated the following provisions:
1, the traveler refers to the general manager of the company's approval to leave the city more than one day of the employees for various official activities.
2, travelers need to travel by the department manager, operations center, the company's general manager signed the "business trip application form". The application form should indicate the name of the department, the name of the traveler, the time of travel, travel location, the reason for travel, travel back and forth by transport, the expected amount of travel expenses, reported to the general manager for approval, with the application form for borrowing and reimbursement procedures will be submitted to the Operations Management Center for filing the application form.
3) Reporting and approval procedures:
General personnel on business trips, in special circumstances need to take the plane, there must be a general manager to approve the consent of the general manager of the company for approval.
1, workers traveling to the field, you can borrow a certain amount of travel expenses. After returning from the trip with documents within three days to reimbursement, late reimbursement, will be deducted from the salary of the borrowed money.
2. Accommodation, transportation and meal subsidies for travelers will be lump-sum (see the attached travel expense reimbursement standard), and will be used by the travelers, and the savings will be returned to them, and no compensation will be made for the overspending.
3. When traveling by train, the hard sleeper is the standard, and if the hard sleeper ticket cannot be purchased, 60% of the hard seat fare will be subsidized.
6, during the trip to socialize and entertainment costs, must be submitted to the general manager for special approval.
7, to and from the airport, the station of the city's transportation costs are allowed to reimburse the ticket alone (excluding cab fare).
8, travel to participate in the exhibition of transportation and miscellaneous expenses, tickets, etc. are allowed to be reimbursed by a separate ticket; to participate in conferences, exhibitions, and other activities in the field of accommodation and food and other expenses borne by the other party, the company shall not be reimbursed for the travel expenses and to receive subsidies.
10, business trips or out to study, training, attending meetings, etc., by the collective unified arrangements for accommodation and food, according to its unified standards for reimbursement, do not enjoy any subsidies.
11. Calculation of the number of days of business trip subsidy:
1) Calculation of the subsidy on the day of departure: based on the accurate driving or taking-off time of the valid reimbursed ticket or airplane ticket: those who depart before 12:00 a.m. are entitled to a full-day subsidy; those who depart after 12:00 a.m., and are unable to reach the destination on the same day are entitled to a half-day subsidy; and those who depart after 12:00 a.m., and arrive at the destination on the same day with accommodation, can enjoy a full-day subsidy;
2) Calculation of the day-of-arrival subsidy: based on the accurate driving or take-off time of the valid reimbursed ticket or airplane ticket: half-day subsidy for those who return before 12:00 a.m.; and full-day subsidy for those who return after 12:00 a.m.
12. Calculation of the number of days of travel: according to the actual number of days.
13. Accounting for expenses: all the company's personnel travel expenses are included in the cost of each department.
14, other
1) reimbursement of travel expenses, you should provide the corresponding bills during the trip (such as accommodation, city transportation, meals, etc.), so that the Finance Department for the accounts of financial processing. If corresponding bills cannot be provided, the part of the daily allowance exceeding 30 RMB or more will be withheld and paid by the Finance Department on behalf of the individual income tax in accordance with the state regulations.
2) Anyone who buys discounted air tickets (tickets with the words "no signing and changing" on the face of the ticket) must fill in the reimbursement according to the actual price after the discount, and if there is any falsification, it will be doubled and deducted once it is found.
Attachment: Travel Expense Reimbursement Standards
Title General Area Expense Standard (Yuan/Day) Special Area Expense Standard (Yuan/Day)
General Manager
Division/functional department General Manager (Director)
Departmental Deputy Managers/Supervisors
General Personnel
2, Division Vice General Manager/ Functional department deputy general manager (deputy director) and department manager subsidy standards are the same;
3, assistant manager, administrative director, etc. to enjoy the treatment of supervisors.
Current Accounts Management System
I. Accounts Receivable Management
(1) Collection Policy
1, business personnel in the company for its customers to provide the appropriate services or labor, should be timely advertisement identified single to the customer to confirm, and timely collection of money.
2. Collection time: before 13th of the following month. (Note: Data Entry requires one-time collection of the amount signed in the contract).
3, the way back: transfer checks, non-forward, blank or error checks; cash; against the physical, (the physical must be the company needs or the other enterprise on the verge of bankruptcy can not recover the money owed, and to have the company's general manager's instructions). Strictly prohibit the marketer to advance business payments, or the company in addition to the recovery of customer payments, confiscate the marketer's advances, and notification of criticism.
4, departmental personnel transfer or departure, etc., the department manager must supervise the recovery and transfer of business payments, must fill out the transfer list in quadruplicate (a
Part to the financial sector, a department to retain the transfer of the acceptance of a copy of the person to be held by a), the transfer of the person, the acceptance of the person to be held by a person to be held by a person to be transferred, supervise the transfer of the person to be held by a person to be transferred to the Ministry of Finance, the relevant statistics should be signed, and reported to the Finance Department for the record. The recipient should check the amount of the bill and whether the customer confirmation.
(B) unreturn assessment methods
1, unreturn penalties
1) due to negligence of business personnel caused by the unreturn, deduct the full amount;
2) due to the company's internal reasons for the unreturn, divided into the relevant responsibility of deduction of penalties;
3) due to external force majeure (such as the customer's closure, bankruptcy, etc.) caused by the unreturn, with the proof of the relevant departments, only deduct the cost of business. department certificate, only deductions for business costs.
2, the unrecovered amount from the individual income in proportion to the deduction, to be returned after the return of the following methods:
1) the amount of unrecovered deductions in three months, the month deducted 10%, the next month deducted 30%, the third month deducted 60%;
2) unrecovered deductions per month with the salary reimbursement, three months all recovered, reimbursement of the entire amount of deductions, commission by 5%;
3) If the third month of the third month of the deductions, the amount of the deductions, the amount of the deductions, the commission by 5%;
3) If the third month is still not recovered the amount, the marketer to stop business, full-time collection. After 3 months to pay back, to be paid back only the amount of deductions, not commission.
3, not back to the money is not counted as performance.
4, 3 months (including 3 months) or more of the unreturned funds such as the application of bad debt, the salesman will be deducted 30% of the printing cost of the receivables, and impose a fine of 30% of the direct supervisor or manager of the supervisor of the account is not favorable, and also impose a fine of 5%.
5, if the marketer for two consecutive months without the return and performance are in the department's task amount (task amount of less than 8,000 yuan to 8,000 yuan) or more, it is appropriate to give incentives. Declared by the marketer, the department manager for approval, the Finance Department audit in the payroll.
6, the Finance Department to monitor the department's failure to return. For more than 3 months the department has not returned to the Ministry of Finance reported to the president of the company.
7. For advance receipts, 1% of the marketer to give incentives.
(C) the handling of suspicious customers and suspicious accounts
1, the salesman in contact with the customer, such as customers found to have an unusual situation, should fill out the "Suspicious Customer Report Form", and recommend measures.
2. The salesperson shall fill in the "Suspicious Customer Report Form" for the invalid and large amount of bills collected within two months, and collect relevant evidence and information, and report to the company leaders for approval and transfer to the legal department for legal recourse.
3, collection or litigation cases, part or all of the money can not be recovered, the sales staff should obtain the relevant legal authorities, proof of claims, bankruptcy rulings, etc., any of the vouchers, sent to the Ministry of Finance for the preparation of chargebacks.
4, the collection of non-reporting or backlog of collection of sales staff, once found, the company will be heavily penalized.
Two, accounts payable management
(a) Payment time:
1, business payments by the departmental application, after the approval of the implementation;
2, printing costs, page charges, etc., the next month around the 20th day of payment (the second day of the month after the publication of the daily financial);
3, the purchase of fixed assets payments after the acceptance of the fixed assets into the warehouse payment.
(ii) Payment:
1, transfer checks, not forward, blank or error checks;
2, cash;
3, in kind or advertisement, with the approval of the general manager of the company.
(3) Others: When non-Company personnel receive money, they must be led by the relevant personnel of our Company.
Bill Management System
I. Invoice Management
(I) Claim
1. The applicant shall fill in the details of the department name, date of application, contract number (to be filled in the upper-right corner), full name of the company, full name of the advertisement publication media or webzine, specific date of business occurrence, invoicing amount, business nature (advertisement or information) in the "Notice of Incidental Invoicing", Applicant's name, etc., and submit it to the department manager for approval and the accountant for review and issuance.
2. If the name of the enterprise in the sporadic invoicing notice does not match the name of the enterprise in the contract, the salesman needs to hold a certificate recognized by the seal of both enterprises (in special cases, it can be signed and recognized by the department manager), and the financial services can issue the invoice.
3, to put an end to the invoice without enterprise name.
4, to eliminate the invoice of incomplete business name: no one has the right to reduce the business name to 2-3 words.
5. If the actual occurrence of the business is not in accordance with the contract, the salesperson must have an additional contract or a stamped certificate from the enterprise before invoicing.
6, the loss of invoices all the consequences of the business personnel from their own responsibility, in the other enterprise to provide relevant documents (marked with the invoice number and amount and stamped), our company can provide a copy of the invoice stubs stamped with the company invoice stamps, business personnel due to the loss of invoices or for other reasons need to lend invoices, need to have a written application and signed by the managers of the departments, the financial staff of the lending invoices should be registered and retrieved in a timely manner. Finance staff should register the loaned invoices and retrieve them in time.
7, invoices copies of stamps need to be approved by the department manager, the president of the company, the financial staff should be registered and signed by the parties involved.
8, invoicing encountered in other special circumstances, the financial staff shall obtain the approval of the company's leadership before issuing invoices.
(2) Specific provisions
1, has provided labor and signed a contract, the salesman with the operations center seal of approval of the contract and sporadic invoicing notification form or a corporate seal of approval of the advertisement identified single, to the financial staff to verify the correctness of the invoice issued.
2, not provide labor has signed a contract but not collected, the salesman according to the department manager recognized business content, fill out the sporadic invoicing notification form, signed by the department manager or higher management personnel, before invoicing. If the termination of this contract and not collect the original invoice is treated as a non-recovery.
3. If the contract has been signed and the payment has been received without the provision of labor, the salesman can issue the invoice with the sporadic invoicing notice or the advertisement (information) identification sheet.
4. If labor has been provided, but no contract has been signed and payment has been collected, the salesperson can fill in the sporadic invoicing notice or the advertisement (information) identification form to issue invoices according to the business content approved by the operation center.
5. Invoicing is prohibited if labor is not provided and no contract is signed. Special circumstances such as advance receipts, etc., must be specifically stated by the department manager.
(C) recovery
1, the day of the invoice, has been collected, the same day must be paid to the company cashier, or as misappropriation of public funds; the same day failed to recover the money, the same day the invoice must be returned to the company's financial unity of custody; customers need to be left behind the invoice for special reasons before the settlement of the payment, the amount of invoices issued in the amount of 2,000 yuan or less the invoicer must be The invoice collector must ask the customer to sign a receipt and return it to the company's finance after the signature of the department manager. If the invoice amount is more than 2,000 RMB, the invoice collector must return the receipt signed by the customer and stamped with the official seal of the customer's company to the company's finance after being signed by the department manager. Violation of this, each deduction of 200 yuan until dismissal.
2, if the offset business, the same day the invoice, you must ask the customer to issue the same amount of sales invoices returned to the financial, otherwise the company must return the invoice. Violation of this item, each deduction of 100 yuan.
3, where the invoices will be re-altered, refunds (change the name or change the amount), must be written and confirmed by the department manager's signature of the reason for the refund.
(D) Filling
Company statistics (or accounting) should be based on the audit of the "sporadic invoicing application form" in accordance with the invoice order to fill in carefully, to ensure that the true, accurate, complete, and stamped with the company invoice seal. It shall not be altered, dug up or torn, and if there is any mistake, the whole set (stub, invoice, and bookkeeping) shall be kept with the word "invalid" for inspection.
(E) Supervision
Accounting (statistics, business department) should check the return of each invoice (each business incurred) based on the day's "Check Recovery Sheet", and supervise the invoices issued (business incurred).
(F) the content does not match when the treatment
check recovery of the name of the paying company and the marketer reported the name of the customer or the name of the invoice applied for does not match the marketer must be submitted at the same time to the paying party stamped with the financial seal of the payment instructions to the financial record. If there is no description, the finance first withhold the check, ask the business person to make up the description, such as to the deadline is still no description, according to the non-recovery processing.
Two, receipt management
1, receipts are treated as invoices management.
2, receipts, invoices shall not be duplicated, if you have issued receipts need to change the invoice, you must ask the customer to return the receipts before making up the invoice.
3, the above provisions of the financial sector should be strictly in accordance with the provisions of the implementation, such as not in accordance with the provisions of the implementation of the problem by the Ministry of Finance is fully responsible.
Three, check management
1, the purchase of checks, fill out and save by the cashier is responsible for;
2, the establishment and integrity of the "Bank Deposit Journal" book, the cashier should be based on the approval of the receipts and disbursements vouchers, the order of registration of the bank account for the flow of receipts and disbursements one by one, and the balance of each day;
3, the cashier receives the cheque shall be issued immediately stamped "cheque received". "Check Received" chapter of a quadruple "Check Recovery Sheet", signed by the contributor in the lower right corner, to the contributor, the contributor department, the cashier, the accountant retained a copy;
4, the use of the check must be filled out the "Check Receipt" by the Checks must be filled in the "check request form", signed by the operator, department manager, financial manager, general manager (extra part), the cashier can be issued;
5, the check must be filled in the name of the payee unit;
6, the check must be received by the check party in the check head signing or stamping.
Four, the principle of note management
1, to strengthen the management of notes, to eliminate the phenomenon of lost documents. Whoever lost who is responsible for the penalty for the loss of 10% of the amount of each bill, deducted directly from the amount of reimbursement (i.e., the actual amount reported as 90% of the amount to be reported).
2. Finance has the right to refuse reimbursement with unofficial bills.
Salary and the corresponding level of reimbursement management system
I. Basic Principles
(I) General Procedures
1, to calculate the monthly salary payable on the day of attendance;
2, the 10th of each month to issue the previous month's basic salary, the 20th of the commission or performance, the Finance Department of the company deposited into the employee's personal account (in the event of a holiday postponed);
3, automatic separation of staff wages to be handled after the transfer of formalities on the 10th of the following month to the Ministry of Finance settlement;
4, 2 days before the end of each month by the Ministry of Personnel uniformly reported to the company's personnel attendance, personnel positions and the corresponding social security variations, awards and penalties and so on to the Ministry of Finance, departmental bonuses by the Department of the manager of each department to report.
5, in accordance with the agreement of the labor contract and the company's welfare benefits system, according to the month's attendance statistics and the company's relevant provisions of the financial department to review the personnel department calculated wages, unified system of payroll, the implementation of the company's relevant systems, regulations;
6 payroll by the financial manager, department manager, general manager to sign before issuance;
7, the company's human resources department to develop and adjust the wage management. Human Resources Department to develop and adjust the wage management system, approved by the general manager of the company after the implementation.
(2) The principle of confidentiality
Salary and compensation for the implementation of confidentiality management, any management personnel and related staff are not required to perform their work duties, shall not disclose to a third party informed of the company's salary structure; any employee is not permitted to ask in any way, discuss the salary and compensation of others, and shall not disclose their salary and compensation to others. Any violator will be treated as a serious violation of labor discipline.
(C) the principle of income linkage
1, in order to adapt to the fierce competition in the market and the business management needs of the business unit - profit center, the profit center's income, benefits and the profit center's overall efficiency of the combination of the specific salary level by the profit center in accordance with the development of this wage management. Among them: the income level of business personnel is directly linked to the completion of their business; the income level of non-business personnel is associated with the completion of the profit targets of their profit centers; according to the actual situation of different profit centers, the conditions of the department's supervisors (including) or more personnel can implement the annual salary system.
2. The income level of the functional departments is linked to the overall profit of the company and the actual situation of individual performance appraisal, and the monthly salary system is implemented. Functional departments in accordance with this wage management system, according to the Department of the employee's job responsibilities, the employee's personal work qualifications and other circumstances to determine the Department of the employee's salary level.
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