Small Business Financial Management System Template

I. General Provisions

1, formulate the system in accordance with the accounting law of the People's Republic of China and the accounting standards for enterprises.

2, in order to standardize the daily financial behavior of the company, give play to the role of Finance in the management and economic benefits of the company, facilitate the effective supervision of the company's departments and staff in the company's financial work, and further improve the company's financial management system, and safeguard the legitimate rights and interests of the company and the staff and workers, and formulate the system.

Financial management rules

I. General principles

1, the general manager responsibility system, which is characterized by the implementation of the "plan", is the payment of the plan approved by the general manager. It is authorized by the general manager of the relevant department and authorized by the financial supervisor.

2, strictly enforce the accounting law and relevant financial accounting system, and accept the inspection and supervision of the departments of finance, taxation and auditing, so as to ensure that the accounting information is lawful, authentic, timely, accurate and complete.

Two. Responsibilities of financial position

(1) responsibilities of Financial Manager

1, put forward proposals for post setting, staffing and accounting organization procedures.

At the same time, responsible for selecting, training and assessing accountants.

2, to implement the state fiscal and taxation policies and regulations, and establish a standardized financial model combined with the specific circumstances of the company, and guide the establishment and improvement of relevant financial accounting system, and at the same time be responsible for checking and assessing the implementation of the company's internal financial management system.

3, carry out cost prediction, plan, control, accounting, analysis and assessment, and supervise various departments to reduce consumption, save costs and improve economic efficiency.

4. Other related work.

(two) responsibilities of Treasurers

1, responsible for managing the daily financial work of the company.

2, responsible for the Department's internal organization, staffing, recruitment, promotion, dismissal and other proposals and opinions.

3, responsible for the management, education, training and assessment of financial personnel in this department.

4, responsible for the formulation of the company's accounting and financial management system, and the implementation of computerized accounting management.

5, strictly implement the national financial regulations and the company's various systems, and strengthen financial management.

6. Take part in the forecast, plan, accounting, analysis, decision and management of various capital operation activities of the company, and do a good job in guiding, supervising and inspecting the work of this department.

7, organize and guide the preparation of financial revenue and expenditure plans, financial budget and final accounts, and supervise the implementation; assist the financial manager to control, analyze and assess the cost.

10. Responsible for supervising the collection, collection, filing and filing of financial historical data, documents, vouchers and reports, and reporting destruction according to the prescribed procedures.

11, participate in the formulation of price and salary, bonus and welfare policy.

12. Complete other tasks assigned by the leader.

(three) accounting responsibilities

1, in accordance with the provisions of the state accounting system bookkeeping, reconciliation, reimbursement, to complete procedures, accurate figures, clear accounts, timely processing;

2. Invoice issuing and auditing, supervision of all business payment and recovery, sorting, auditing and summarizing of business reports, supervision and custody of the execution of business contracts, and reporting of statistical reports.

3, accounting business accounting, financial system supervision, accounting archives preservation and management;

4. Complete other tasks assigned by department heads or relevant leaders.

(four) duty of cashier

1, establish and improve all kinds of cash registers, and strictly examine cash receipts and credentials.

2, we must strictly implement the cash management system, and must not cash in cash.

3, the daily bank and cash receipts and payments business to be done in the month of the Qing Dynasty, timely check, to ensure that the accounts are consistent.

Three. Cash management system

1. All cash receipts and payments are held by the teller of the company.

2. To establish and improve the "cash account book" book, the cashier should register the cash flow accounts in sequence according to the unmistakable receipts and receipts and check the inventory every day.

The date of the Qing Dynasty is consistent.

3, cash in excess of 3000 yuan must be deposited in the bank.

4, when a cashier receives cash, he must immediately issue a quadruple cheque collection registration form, which shall be paid by the payer, the business department, the cashier and the accountant after signing the signature of the payer in the lower right corner.

5, any cash disbursement must be submitted according to the relevant procedures (see the expenditure approval system).

For cash due to business trip or other reasons, cash order must be filled out, and cash can be paid only after the signature or approval of the general manager.

The borrower is required to repay or reimburse the cashier within three days after his return or loan.

6. After the receipt and payment is completed, the cashier must sign the bill on the correct account receipts, and the cash receipt and payment stamp will be added to the original documents to prevent duplication of reimbursement.

Four, check management

1, the purchase, filling and preservation of checks are the responsibility of the cashier.

2. Establish and improve the bank deposit journal book. The cashier should register the bank's revenue and expenditure accounts in sequence according to the approval of the correct receipts and payments, and balance the balance every day.

3, when a cashier receives a cheque, he must immediately issue a quadruple cheque collection registration form, which shall be paid by the payer, the payment department, the cashier and the accountant by signing the signatures of the payer in the lower right corner.

4.

The check list must be completed by the operator, the Department Manager, the finance director (Manager) and the general manager (outside the scheme).

5. The cheque must be filled in the name of the recipient.

6, a cheque must be signed or stamped on the cheque by the cheque collector.

Five. Custody of seals

1, bank seal must be kept in person.

2. The financial seal and the general manager's seal are kept by the financial manager and the cashier.

Six. Cash and bank deposit checks

1. After completing the cashier's work once a week, the cashier should compile the "cashier report form" on the basis of cash, bank deposits, income, expenses and balances, and check the cash in cash held by the cashier by the accountant or general manager Yu Mei on Friday afternoon and the end of each month.

2. The cashier shall check the balance of the bill on the basis of the book balance of the bank deposit journal and the bank account pferred by the bank, and check the reconciliation of the bank account balance statement for the outstanding accounts.

3, other relevant accounting system and regulations.

Expenditure approval system

I. purpose

1, in order to simplify the examination and approval procedures for expenditures, improve work efficiency.

2, to prevent private occupation of company assets.

Two.

(1) authorize the exercise of the power of final adjudication within the business unit system, business plan and budget.

(Manager / department leader takes full responsibility for the unit's business target).

(two) the Department Manager may properly delegate his authority or part of his authority to the deputy manager or department head in written form.

(three) the mode of authorization can be divided into two categories:

Three.

1, reimbursement within the plan:

The person in charge, the witness (holding the original voucher), the manager in charge (department head), and the finance department.

2, over planned reimbursement:

The person in charge, the witness (holding the original voucher and overspending report), the manager in charge (department head), and the finance.

Four. Plan approval contents

1, the expenditure plan for purchasing office supplies, peripherals and consumables for computers will be collected by the operation center and submitted to the general manager for approval.

In principle, it is purchased and stored by the operation management center, which is registered and used by various departments, and the cost of entering various departments.

At the end of each month, the operation management center will provide the financial department with a detailed list of relevant parties (signed by various departments).

2, fixed assets and office furniture (including the computer room and OA equipment): the purchase is reported by the departments to the application plan, signed by the head of the Department, approved by the general manager of the company, the company's technology department and the operation management center are unified and coordinated, and the demand for the coordination or purchase is reported. The general manager approves the unified purchase, and the purchase of fixed assets with a sum of more than 10 thousand yuan must be reported to the general manager for examination and approval.