In order to strengthen and standardize the daily management of the financial management of the Department, strengthen the project cost management, and play the role of finance in the Department's operation and management and to improve economic efficiency, according to the new Accounting Law, Enterprise Accounting System, and the head office's "Financial Management System Rules", combined with the actual situation of the Department, to formulate the financial management methods.
Article I Accounting and Cashier's Duties
1, the duties of the accountant:
(1) In accordance with the provisions of the national accounting system, head office of the financial management methods, according to law, the organization of the accounting daily accounting, bookkeeping, re-accounting, reporting, so that the formalities are complete, the accounts are clear. The company will report the accounts on schedule, register the accounting books, prepare the accounting statements and report them to the head office in a timely manner.
(2) Collecting, organizing and analyzing relevant accounting data and information, making management suggestions, and implementing prior control and supervision.
(3) Closely liaise with the Engineering and Measurement Department to accurately account for the taxes and fees to be shared by the joint construction units, the amount of work to be pulled out, and the pricing work of each construction team.
(4) Maintain close contact with the Equipment Department and the Materials Department, assist the Equipment Department and the Materials Department to improve the management of machinery and materials, and strictly control costs.
(5) In accordance with the principle of economic auditing, regularly check the use of funds, tap the potential for increasing revenue and saving money, assess the effectiveness of the use of funds, and put forward rationalization proposals in a timely manner.
(6) Comply with the code of professional ethics, shall not disclose the confidentiality of the managerial department.
(7) Prepare monthly fund utilization table and submit it to the project manager for review.
(8) Completing other tasks assigned by the leadership of the Manager's Department.
2, the cashier's duties
(1) conscientiously implement the cash management system, according to the financial accountant audit and signature of the receipt and payment vouchers for the receipt and payment of money, receipt and payment vouchers and original vouchers annexed to the "received" "paid", and after the registration of the "received" "paid", and after the registration of the "paid". The receipt and payment vouchers and the attachments to the original vouchers are stamped with "received" and "paid" and the receipt and payment vouchers are returned to the accountant after registration.
(2) Establish and improve the cashier's accounts, and strictly audit the cash receipt and payment vouchers.
(3) Strict check management system and prepare files for check usage.
(4) Actively cooperate with the bank to do a good job of reconciliation, reporting work.
(5) Cooperate with the accountant to do a variety of accounts.
(6) abide by the professional code of ethics, shall not disclose the confidentiality of the Department of Management
(7) to complete the management of the Department of leadership of the other tasks
Article 2, the financial sector's duties and rights
1, the financial sector's responsibilities: the organization and implementation of the daily accounting of the Department of Management in accordance with the law, collect, collate and analyze accounting data and information, and put forward management views, prior control and implementation of the incidental accounting, the management of the Department of Finance. Advice, the implementation of pre-control and supervision.
2, the rights of the financial sector: review the authenticity, legality and validity of all kinds of original documents, for untrue, illegal original documents have the right to refuse to reimbursement, the situation is serious reported to the project manager.
3, the Finance Department is directly responsible for the project manager.
Article 3, the daily work of the financial methods
1, the project manager to take the financial seal management system, a cashier, an accountant, one of them is out of town, to the project manager supervision.
2, financial personnel audit the authenticity, legality and validity of a variety of original documents, for untrue, illegal original documents have the right to refuse to reimbursement, the situation is serious reported to the project manager.
3, for the occurrence of the business, should be issued to the industry's formal invoices, can not obtain a formal invoice, should be the business operator to the tax office to issue tax invoices, special circumstances by the project manager agreed to by the financial processing.
4, the front of the invoice must indicate: date, unit, name of goods, quantity, unit price, amount, payee, and stamped with the sales unit invoice seal or financial seal.
5, the reverse side of the invoice must indicate: the matter, the operator, the certifying officer, the acceptor or in the invoice sticker sheet on the reverse side of the matter, and in accordance with the relevant provisions of the accounting procedures.
6, large purchase of materials, office supplies, etc., must fill out the "requisition form", approved by the project manager before purchasing.
7, in principle, employees can not be reimbursed for medical expenses, except for work-related injuries, with specific reference to the head office of the "head office management approach".
8, invoices more than the number of invoices need to be invoices paste thin, by the financial accountant audit, the project manager to sign the reimbursement.
9, the materials department to buy fixed assets, large turnover materials, must be played to the head office of the equipment and materials department of the formal application report, approved by the head office, the materials department can buy, materials and equipment invoices must be signed by the project manager to report.
10, all fines, should be written in the specific circumstances, and someone to prove, signed by the project manager, can be reimbursed 50%, as indirect costs.
11, cab tickets, depending on the circumstances of the reimbursement.
12. The daily trip allowance for car drivers is $5. It is based on 30 days per month. No major traffic accidents, the end of the year at the rate of 60 yuan per month to send incentives, by the Office of the line register.
13, expense reimbursement procedures are: reimbursement of the collection of original documents → accountant preliminary review agreed to → project manager signed agreement → accounting voucher → cashier payment or accounting voucher to flush.
14, not in accordance with the relevant provisions of the implementation of the reimbursement procedures, will not be reimbursed.
15, the amount of reimbursement, there can not be any artificial alteration, altered vouchers, can not be reimbursed.
16. Considering the hardship of field construction, the employee's share of income tax is charged to the welfare expenses.
17. The technical equipment costs transferred from the head office are accounted for in the amortized expenses and phased into the costs.
18, employee living allowance of 10 yuan per person per day, by the canteen unified for living expenses, no longer issued by the register, this cost is included in the overhead costs, offsetting the head office management fee.
Article IV of the reserve and borrowing procedures management
1, procurement staff, drivers, foreign business contacts, etc., can be borrowed reserve; the total cumulative amount of borrowing per person specified as: project manager, deputy project manager 20,000 yuan, the general worker 10,000 yuan, the director of the Office of the 10,000 yuan, 3,000 yuan of the driver, the person in charge of the department of 3,000-4,000 yuan, other personnel depending on the specific circumstances. Other personnel on a case-by-case basis.
2, imprest borrowing procedures: borrower application → accountant review and sign the opinion → project manager signed agreement → accounting vouchers → cashier payment.
3, individual workers, can not directly to the Ministry of Finance borrowing, must be through the person in charge of the construction zone to the financial borrowing.
4, the borrower must be at the end of each year, or leave, before the completion of the project to reimbursement to flush, the borrower is not timely repayment of borrowing, the financial sector has the right to pay back by payroll deduction.
5, more than the cumulative amount of the total amount of borrowing, can not be borrowed again.
6, the use of imprest in the process of economic activities within 1000 yuan can be signed by the project department department responsible for, more than 1000 yuan must be agreed by the project manager, otherwise not given to the account.
7, the construction team borrowing must be issued by the Ministry of Engineering Planning, Quality Supervision and Inspection Department, the leader in charge of the project volume of the situation, to the financial deductions debit reported to the project manager for approval, to prevent undesirable overexpenditures.
The relevant provisions of the above, if encountered special circumstances, depending on the specific circumstances, signed by the project manager agreed to flexible treatment.
Article V Management of Cheque Collection
1. In order to strictly control the use of cash, over the amount and scope of cash settlement must be used by cheque; under special circumstances, the use of large amounts of cash settlement, should be agreed in advance by the financial sector, and agreed by the project manager before cash payments.
The Finance Department will refuse to pay everything, without the approval of the project manager, over the starting point of the settlement of large amounts of cash.
2, each department should be at the end of each month, the next month's spending plan sent to the finance department, the check recipient with a valid spending plan to fill out the check receipt, after the approval of the leadership of the receipt, and at the same time, register the "check receipt register". The upper limit of the required amount should be indicated on the check requisition form, and the finance department should be notified of the exceeding of the upper limit, otherwise, the finance department will notify the bank to cancel the check, and the check requisitioner will be fully responsible for all the consequences caused by it.
3. The check stub should be signed by the payee and stamped with the seal. If the check stub is lost for any reason, the check recipient should immediately notify the Finance Department and report to the project manager in writing, and all the consequences caused by this will be borne by the check recipient.
4, has been used within three days of the check must be processed within the account procedures, the amount of the check for undue delay in charging a penalty of 5 ‰, in the month's wages withheld; special circumstances should be explained to the Ministry of Finance.
5, unused checks should be returned to the finance department on the same day (the next day at the latest), or a fine of 500 yuan; if the check is lost, the user must immediately report to the finance department to take remedial measures and write a written report to the project manager, resulting in all the losses incurred by the check user to bear.
6, the cashier to write a check, should fill in the payee column.
7, the check recipient is fully responsible for any errors that may occur in the entire contents of the check received, such as the amount in upper and lower case, the name of the payee, and so on.
Article VI, Business Hospitality and Missed Meal Expenses
1. Business hospitality is limited to entertaining units and individuals related to the project.
2. Meal expenses incurred for handling business matters related to the Manager's Department can be reimbursed.
3. Business hospitality and missed meal expenses must obtain official invoices and indicate the time, the person in charge and the certifying person after the invoice.
4. In principle, business entertainment expenses are reimbursed by the department head or above, but the project manager should be informed before incurring business entertainment expenses. Other personnel shall not be reimbursed for business entertainment expenses in general, if special circumstances need to be responsible for the department to the project manager to reflect the approval of the reimbursement procedures in accordance with the implementation of the daily work of the financial approach.
5, the business hospitality process occurs in the absence of invoices for expenditure, agreed by the project manager, the financial unity.
6, the project department departments of the business hospitality, should be in line with the principle of saving reasonable expenditure.
Article VII Reimbursement of Travel Expenses
1, because of the head office meeting, training, etc., need to go on business trips, the main leaders of the project department and the main person in charge of the project manager according to the cause of the matter of urgency, you can arrange to take the plane, train or car, ticket costs, reimbursement in accordance with the facts; the rest of the personnel according to the train (hard sleeper) standards for reimbursement, in case of emergency, except for the project manager's special approval.
Without the consent of the airplane ticket, only in accordance with the train (hard sleeper) ticket reimbursement, the difference in price by the operator to bear.
2, the project department employees enjoy 7 days of family leave (including round trip time) per quarter, the leave can not be accumulated, the project department according to the specific circumstances, appropriate arrangements for the rotation of leave, family leave for paid leave, the wages during the leave period in accordance with the project department of the same period of the basic salary, no longer enjoy the benefits of wages and various subsidies.
Travel expenses for family visit can be reimbursed, and travel expenses can include round-trip air tickets and bus and train tickets, and reimbursement of air tickets is not allowed in the province.
3. The standard of accommodation expenses shall be implemented in accordance with the relevant provisions of the "Management Measures" of the head office.
4. The travel expense reimbursement can only include the bus fare and lodging expense, and other expenses incurred during the business trip shall be reimbursed separately.
5. All those who are on vacation or leave of absence for business trips are required to fill in the "Leave of Absence" and submit it to the office of the bank for filing, which serves as the basis for granting wages and benefits; travel expense reimbursement must be made by filling in the "Travel Expense Reimbursement Sheet".
Article VIII Billing
1, the manager of the Department of the relevant project cost expenditure, the recipient unit (or individual) with the engineering department issued the "project billing receipt" to the Ministry of Finance to settle the accounts.
2, the "project pricing and payment" by the calculator according to the original documents of the engineering department related business, verification and calculation issued. The Finance Department audit is only responsible for the correctness of the amount, not the correctness of the original documents.
3, "project pricing and receiving" signed by the relevant departments to clarify the responsibility. It can only be used as a bookkeeping document after the signature of the project manager.
4, "project pricing and receipt of payment" should be opened once a month, after completing the formalities to the financial accounts, and do a good job of monthly costing.
5, "project pricing and receipt of payment" by the head office of the unified printing.
Article IX Wage Accounting
1, the employee's wages are divided into standard wages, overtime pay, efficiency pay and other allowances.
2. Standard wages are implemented in accordance with the "Project Manager's Wage Reform Program" of the head office.
Special note, according to the spirit of the head office of the "Project Manager Department Wage Reform Program", the post salary is enjoyed by the project department post holder, the important post intellectuals subsidies refers to the post and has the title of the subsidy, not in the post but has the title of the title is not included.
3. Calculation of overtime pay:
(1) Overtime work on statutory holidays shall be paid according to the following formula:
(My monthly salary x 300%)÷20.92 days x overtime days
(2) Overtime work other than statutory holidays shall be paid according to the following formula:
(My monthly salary x 200%)÷20.92 days x overtime days
(My monthly salary x 200%)÷20.92 days x overtime days. 20.92 days x number of overtime days x a certain base
Overtime pay is calculated on the basis of 8 days per month, and legal holidays are implemented in accordance with the relevant national regulations.
4. Benefit salary is assessed by the head of each department according to the employee's ability, work performance and work attitude, and the head of each department is assessed by the project manager.
5. Monthly salary is paid by the accountant according to the "Staff Attendance Sheet" provided by the bank office, and the "Salary Payment Slip" is formulated together with the bank office, which is signed and approved by the project manager and then issued by the cashier.
6, the employee for personal matters in the middle of the leave home no more than 7 days (including round-trip time), the holiday more than 15 days, only the basic salary, during this period of all wages, bonuses and labor insurance benefits are no longer issued. If an employee takes a leave of absence for more than 30 days, or if he/she takes a leave of absence for more than 15 days for three times in a year, the project department will only issue 500 RMB/month for basic living expenses, and the rest of the wages, bonuses, labor insurance and benefits will not be issued; if the leave of absence for a total of more than 183 days (half a year) is taken in a year, the issuance of year-end awards and through-train awards will be canceled.
7, the owners of the bonus allocation: the owners of the bonus x head office management fee x 40% of the balance in the managerial department for distribution. The principle of distribution is based on the proportion of the risk that the employees have stored.
8. All kinds of subsidies for project department employees are executed in accordance with the national labor law and the management method of the head office.
Article X Materials, Fixed Assets Accounting
1, steel, cement, gravel, commercial concrete and other major materials, when purchased, the Materials Department should provide the Finance Department with the required "Material Settlement Form", with weighing slips, signed by two people in the Materials Department, the deputy project manager in charge of the project review and approval of the project manager.
2, the procurement of other sporadic materials, by the project department and the fixed supplier signed a long-term supply contract, fixed-point procurement, monthly settlement. The material must be accompanied by detailed list and unit price, which will be examined and approved by the deputy project manager in charge.
The above includes hardware materials, electrical materials, oil, oxygen acetylene, additives, etc..
3, the project department inventory (inventory goods) accounting using the "actual cost" method, inventory issued, all using the "weighted average method" of valuation.
4, at the end of the month has been warehoused, did not get the invoice materials, according to the provisional valuation of the accounts, using the "sampling method" accounting.
5, the amortization of low-value consumables, using the "five-five amortization method" for accounting, the establishment of low-value consumables ledger, regular inventory, once a month, to reach obsolescence to be written off.
6, amortization of working capital materials, using "amortization method" for accounting.
7, accounting and management of fixed assets, in accordance with the head office of the "financial management system rules", "fixed asset management approach". For the increase or decrease of fixed assets, the Ministry of Equipment should report to the Ministry of Finance in a timely manner to carry out the relevant accounting (otherwise, the consequences will be borne by themselves), and reported to the head office of the corresponding departments.
Fixed assets administrative office part, should be signed by the Office.
8, all materials, all by the Materials Department to prepare the "Receipt and Inspection", the Finance Department as a basis for registration of material accounts.
9, the 25th of each month for the material billing day, at the same time, the materials department to the finance department to report the "material consumption summary table", and attached to the detailed list of materials consumption. The above documents, finally signed by the Minister of Materials and stamped with the official seal to take effect, the Ministry of Finance as the basis for material costing, and write off the material account.
10, the monthly material department must be reconciled with the Ministry of Finance accounts, so that the accounts are in line with the accounts, the accounts are in line with the facts. For the differences, the Materials Department to fill out the "Material Inventory Form", explain the situation, and reported to the deputy manager in charge of the project for approval.
Low-value consumables, amortization of working capital materials, depreciation of fixed assets, accounting by the Ministry of Finance and reported to the Ministry of Materials, the Ministry of Materials based on the data provided by the Ministry of Finance to carry out accounting.
Article XI Vehicle usage fees and office supplies management
1, the manager of the Department of the vehicle, monthly reimbursement of vehicle usage fees, cross-month expenses, no longer reimbursed, repair costs, the amount of use of authority with reference to the relevant provisions of the management of the imprest. At the same time must be accompanied by a stamped "repair list" as an attachment.
Vehicle use fees need to be reviewed and signed by the director of the Office.
2. Office supplies can only be purchased by the bank office (or designated specialists), and reimbursement will be made once a month, with the purchase list attached, indicating the discount at the time of checkout.
3, the purchase of valuable commodities, must be accompanied by a detailed "purchase list", and the office is responsible for the collection of the registration work, regular reconciliation with the financial accounts.
Article XII Implementation
1, the financial management methods for the trial approach, the outstanding matters, by the project department to develop the relevant provisions of the "Rules for Implementation" to be supplemented; the final interpretation belongs to the manager of the Department of Finance.
2, the financial management methods reported to the head office for review and record.
3, the financial management approach signed by the project manager agreed to take effect from July 8, 2008 onwards.