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Company Financial Management System

2009/5/18 16:04:00 42093

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general provisions

Article 1 in order to strengthen financial management, standardize financial work, promote the development of the company's business and improve the economic efficiency of the company, the system is formulated in accordance with the relevant financial regulations and regulations of the state and the relevant provisions of the articles of association and the actual situation of the company.

The second company accounting follows the accrual basis principle.

Third basic tasks and methods of financial management:

(1) raise funds and make effective use of funds, supervise the normal operation of funds, safeguard capital safety, and strive to improve the economic efficiency of the company.

(two) do a good job in the basic work of financial management, establish and improve the financial management system, and conscientiously do a good job in planning, controlling, accounting, analyzing and assessing financial revenue and expenditure.

(three) strengthen the management of financial accounting so as to improve the timeliness and accuracy of accounting information.

(four) supervise the purchase, storage and use of the company's property, and cooperate with the general management department in carrying out property inspection regularly.

(five) compile all kinds of accounting statements and financial statements on time, and do well in analysis and assessment.

The fourth financial management is an important aspect of the company's management and management. The company's financial management center has the responsibility of organizing, implementing and checking the financial management. Accountants should conscientiously implement the accounting law, firmly follow the financial system, and strictly abide by the company's secrets.

The second chapter is the basic work of financial management.

The fifth is to strengthen the management of original vouchers so as to achieve institutionalization and standardization.

Original voucher is an indispensable written proof of every business activity occurring in the company, and is the main basis for accounting records.

The sixth company shall prepare accounting vouchers according to the original vouchers.

The contents of the accounting voucher must be: the date of filling the certificate, the number of the certificate, the summary of the economic business, the accounting items, the amount, the number of the original vouchers attached, the personnel who fill the voucher, the signature of the reviewer and the chief accountant.

Receipts and payment vouchers should also be signed or sealed by the cashier.

The seventh is to improve accounting practice and set up accounting books in accordance with the uniform accounting system of the state and the needs of accounting business.

Accounting should be based on the actual economic pactions, according to the prescribed accounting treatment methods to ensure that the Accounting Indicators of the same caliber, comparable to and consistent with accounting treatment methods.

The eighth is to do a good job of accounting audit. Accountants should carefully examine the legality, authenticity, integrity and accuracy of each business.

When preparing accounting vouchers and statements, they should be reviewed by the special person. Major matters should be reviewed by the person in charge of finance.

The ninth accountants, according to the different accounting contents, regularly check the relevant figures of the accounting books and the physical objects, currency funds, negotiable securities, and other units or individuals to check each other, so as to ensure that the accounts are consistent, the accounts are consistent and the accounts are consistent.

Tenth, the establishment of accounting archives, including accounting vouchers, accounting books, accounting statements and other accounting information, should be established and kept properly.

Safekeeping and destruction shall be carried out in accordance with the regulations for the management of accounting archives.

The eleventh accounting personnel must pfer all the accounting work I have managed to the successor as a result of job changes or resignation.

If an accountant handles the handover procedure, he must have the supervisor to supervise the paction, and the handover personnel and the supervisor shall sign the pfer list separately.

The third chapter is capital and liability management.

The twelfth capital is the core capital of the company, and capital management must be strengthened.

The capital raised by the company must be chartered by Chinese certified public accountants and issued to the investors according to the capital verification report.

The thirteenth proposal, which is approved by the board of directors and approved by the shareholders' committee, may increase capital according to the articles of association.

The finance department should adjust the paid up capital in time.

The fourteenth shareholders can pfer each other wholly or partly, and the shareholders shall pfer their capital contributions to other shareholders and purchase the capital pferred by other shareholders in accordance with the articles of association of the company.

The financial department should be adjusted in real terms.

The fifteenth companies raise funds in the form of liabilities, and strive to reduce the cost of financing. At the same time, interest payments should be made monthly and included in the cost.

The sixteenth is to strengthen the management of accounts payable and other payables, and check the balance in time to ensure the authenticity and accuracy of liabilities.

For more than one year, the payable and unpaid funds should find out the reasons for the payment of the payables which are really unpayable to the general manager of the company after approval.

The seventeenth company's external guarantee business can be officially issued by the financial management center only after it is approved by the company's approval procedures. The financial management center should be included in the company's contingent liability management, and the relevant business departments should be urged to withdraw the guarantee in time after the expiration of the guarantee period.

The fourth chapter is liquidity management.

Eighteenth cash management: strictly enforce the Provisional Regulations on cash management promulgated by the people's Bank of China, and rationally verify the cash inventory limit according to the actual needs of the company.

The nineteenth is to strictly prohibit the white bill from reaching the library and arbitrarily misappropriating cash. The cashier must have the daily book balance of the gold daily journal and check it with the cash in stock.

The manager of the financial management center checks the cash on a regular or irregular basis to ensure the safety and integrity of the cash.

All cash receipts and payments must have legitimate original vouchers.

The management of twentieth bank deposits: strengthening the confidentiality of bank accounts and other accounts, not being allowed to leak out of business needs. The bank account printing and signature shall be managed and used together, and no one can be kept in uniform.

It is strictly prohibited to stamp the bank account on any blank contract.

The twenty-first cashiers should keep the balance of bank deposits at any time, and be forbidden to issue empty checks. They are not allowed to lend their bank accounts to any unit or individual for settlement or cash withdrawal.

At the end of each month, the reconciliation work with the bank should be done well, and the reconciliation form of bank deposit balance should be worked out to analyze the outstanding accounts, find out the reasons, and report to the head of the financial department.

Management of the twenty-second accounts receivable: analysis of accounts receivable and accounts receivable at the end of each quarter, and reporting to the relevant leaders and management departments, and urging the business departments to actively collect and avoid bad debts.

Twenty-third management of other receivables: Bookkeeping should be based on pagination, and individual loan approval procedures should be strictly followed. The approval procedures for borrowing are: borrowers, department heads, financial executives, and general managers.

Borrowing cash must be used for payment of various expenses within the scope of cash settlement.

Management of twenty-fourth short-term investments: short-term investments refer to investments that can be prepared and realizable in one year, and short-term investments must be carried out within the company's authorized scope.

The fifth chapter is long term asset management.

Twenty-fifth long-term investment management, long-term investment refers to the investment that is not ready to be realised in one year, divided into equity investment and creditor's rights investment.

If a company carries out long-term investment, it should earnestly analyze and certify the feasibility. After approval by the company's approval authority, the financial management center will go through the formalities of entry.

The company has no actual control over the invested unit yuan.

Investment is calculated by cost method, and long-term investment is calculated by equity method with actual control rights.

Management of twenty-sixth fixed assets: assets under one of the following circumstances shall be included in fixed assets: (1) housing, buildings, machinery, machinery, pport means and other equipment, tools and tools that are used for operation for a period of one year or more; and 2. Articles not belonging to the main equipment shall be valued at more than 2000 yuan, and the term of service shall be over 2 years.

The twenty-seventh fixed assets should be accounted for and accounted for.

The finance department is responsible for the accounting and management of the value of fixed assets. The comprehensive management department is responsible for recording, storing and registering the cards, and the finance department should establish a subsidiary ledger.

The purchase and pfer of twenty-eighth fixed assets are accounted for according to the actual cost. The depreciation of fixed assets is classified by the straight line method.

(1) 30 years of housing and business premises

(two) communication equipment and pportation equipment for 3 years.

(three) electronic computer, office and word processing equipment for 3 years.

(four) electrical equipment and security equipment for 3 years.

The twenty-ninth fixed assets, which have already been used for depreciation and continued use, no longer extract depreciation, fixed assets to be scrapped in advance, and no longer supplement depreciation.

Fixed assets that increase in the month are not mentioned in the month, and the fixed assets that are reduced in the month will be depreciated in the same month.

The thirtieth one is to conduct regular stocktaking of fixed assets and other assets. The general administration department is responsible for stocktaking at the end of each year. The shortage or surplus is found in the inventory. The reasons should be identified in time, and the inventory of profit and loss inventory should be compiled. After reporting to the finance department for approval, the accounts will be processed after approval by the general manager.

The thirty-first intangible assets refer to assets that are used by the company for a long time without physical form, including patents, land use rights, goodwill, etc.

Intangible assets are accounted for at actual cost, and are amortized within a period not less than 10 years within the period of benefit or validity.

The thirty-second deferred assets are not included in the profits and losses of the current period. The expenses that need to be amortized in the next year, including start-up costs, improved expenditures for fixed assets and amortization period exceeding one year, will be more expensive.

Starting from the date of operation, the start-up cost is divided into phases.

The apportionment period is not less than 5 years, and it is amortized in the effective lease period through the improvement of the rental assets.

The sixth chapter is revenue management.

The thirty-third company's operating income includes fee income and other business income.

Business revenue must be confirmed in strict accordance with accrual basis, and carefully verified and correctly reflected, so as to ensure the authenticity of the company's profit and loss.

The thirty-fourth business revenue shall be included in relevant income projects according to the regulations, and shall not be retained outside the account or other processing.

The seventh chapter is cost management.

Thirty-fifth article