Enterprise Financial Management System 1

　　 financial management system

General provisions

In order to strengthen financial management, according to relevant laws, regulations and Construction Bureau of the state financial system In accordance with the specific circumstances of the company, the system is formulated.

First, financial management must be based on strengthening macro control and micro invigorating, strictly implementing financial discipline, aiming at improving economic efficiency and strengthening the economic strength of enterprises. The financial management should carry out the policy of "thrift and run enterprises", thrift and thrift, and make detailed calculations. In the operation of enterprises, we should stop extravagance and waste and all unnecessary expenses, reduce consumption, and increase the accumulation of civil servants' homes.

Financial institutions and Accountants

Two, the company set up the finance department, the finance department director assists the general manager to manage the financial accounting work well.

Three. Tellers must not be in charge of the custody of accounting records and the registration of debt and debt accounts.

Four, accountants should conscientiously implement the post responsibility system, perform their duties, cooperate with each other, faithfully reflect and strictly monitor various economic activities. Accounts, accounts and reimbursement must be complete, real content, accurate figures, clear accounts, monthly closing dates, and recent accounts.

Five, in handling accounting affairs, financial personnel must stick to principles and act according to the rules. For violation of financial discipline and financial system matters, must refuse to pay, refuse to reimburse or refuse to implement, and timely report to the general manager.

Six, accounting personnel strive to stabilize, not to mobilize. If a financial officer transfers his job or leaves because of that reason, he must handle the handover formalities with the replacement personnel, do not clear the handover formalities, and must not quit his job or interrupt his accounting work. Transfer handover includes transfer of accounting vouchers, statements, accounts, funds, official seals, physical objects and outstanding items. The handover must be handed over to the Finance Department of the Construction Bureau.

Accounting principles and subjects

Seven, the company strictly implements the provisions of laws and regulations such as the People's Republic of China accounting law, the accounting personnel authority regulations, the accounting personnel work rules and so on general principles of accounting, accounting vouchers and accounting books, internal auditing and property checking, cost checking and other matters.

Eight, the bookkeeping method adopts the debit and credit bookkeeping method. The accounting principle is based on accrual basis and Renminbi as the bookkeeping standard currency.

Nine, all accounting vouchers, account books, statements in all kinds of written records are recorded in Chinese, and the numbers are recorded in Arabia numerals. Pen must be used for recording and writing, and pencil and ballpoint pen must not be used.

Ten, the company's assets with a unit price of more than 2000 yuan and a life span of more than one year are fixed assets, which are divided into five categories:

1, housing and other buildings;

2, machinery and equipment;

3. Electronic equipment (such as microcomputer, duplicator, fax machine, etc.);

4. Means of transport ;

5, other equipment.

Eleven, the depreciation years of various types of fixed assets are:

1, housing and buildings for 35 years;

2, machinery and equipment for 10 years;

3, electronic equipment and transport tools for 5 years;

4, other equipment for 5 years.

The fixed assets are depreciated without leaving the residual value. After depreciation of fixed assets, it can no longer be used for depreciation if it can continue to be used.

Twelve, the purchase of fixed assets, the purchase price plus transportation, loading and unloading, packaging, insurance and other expenses as the principle. Fixed assets that need to be installed should also include installation costs. The fixed assets for investment shall be the original price stipulated in the investment agreement.

Thirteen, fixed assets must be checked annually by the contract office of the finance department, and the valuation of inventory surplus, inventory losses, scrap and fixed assets must be strictly examined. After the approval has been approved, the fixed assets must be disposed of at the end of the annual accounts.

1. The fixed assets of full profit should be replaced by full value as the original price. The accumulated depreciation should be accounted for according to the old and new level, and the balance after the accumulated depreciation of the original price will be transferred to the provident fund.

2, the fixed assets of Pan losses should be reduced to the original price and accumulated depreciation. The difference between the original price and the accumulated depreciation should be handled as non operating expenses.

3, the difference between the value change income of the discarded fixed assets (net after deducting expenses) and the net value of fixed assets will be transferred to the provident fund, and the loss will be handled outside the business expenses.

4, the company must handle the accounting procedures for the purchase, sale, cleaning up and scrapping of fixed assets, and set up a detailed account of fixed assets for accounting.