The Use Of Enterprise Bank Account And The Problems To Be Noted

In recent years, with the quickening pace of restructuring of state-owned and collective enterprises, especially the large number of foreign capital and private capital, the settlement relationship between accounts between enterprises and banks has become increasingly complex and frequent.

Coupled with the inherent contradictions in the circulation of funds, as well as the lack of relevant knowledge of Accountants in enterprises and institutions, the lack of awareness of settlement laws and regulations and self esteem, there has been a phenomenon of unauthorized accounts opened by enterprises and institutions, unreasonable refusal to pay loans and the avoidance of bank credit settlement supervision.

This phenomenon has directly led to the diversion and diversion of funds, which has affected the efficiency and efficiency of capital utilization.

Therefore, it is of great significance to ensure that the accountants of enterprises and institutions know the opening and using regulations of bank settlement accounts, which is of great significance for strengthening the management of bank settlement accounts and maintaining the stability of economic and financial order.

Bank settlement accounts are divided into bank settlement accounts and personal bank settlement accounts by depositors.

The bank settlement account opened by the depositor under the name of the unit is the bank settlement account of the unit.

The unit bank settlement account is divided into basic deposit account, general deposit account, special deposit account, and temporary deposit account according to their purposes. The bank settlement accounts opened by individual industrial and commercial households on the basis of the business license or the names of the operators are included in the management of the bank settlement accounts of the banks. The depositors' personal accounts of bank settlement accounts opened in the name of natural persons are personal bank settlement accounts (the accounts opened by the postal savings institutions for bank card business are included in the management of personal bank settlement accounts).

(1) basic deposit account.

The basic deposit account is a bank settlement account that a depositor needs to open for settlement of daily accounts and cash receipts and payments.

The following depositors may apply for the opening of a basic deposit account: (1) corporate legal person; (2) non legal person enterprises; (3) organs and institutions; (3) military, armed police forces and scattered duty teams (Group) above; (3) social organizations; private non enterprise organizations; remote foreign establishments; foreign enterprises in China; individual industrial and commercial households; residents' committees, villagers' committees and community committees; subsidiary organizations established by independent units; and other organizations.

Cash withdrawals such as salaries and bonuses of depositors can only be handled through basic deposit accounts.

According to People's Republic of China

According to the regulations, enterprises and institutions can independently choose a business place for a commercial bank to open a basic deposit account for daily pfer settlement and cash receipts and payments.

The "bank account management measures" stipulates that depositors shall open a basic deposit account in a bank, and implement a permit issuing system by the local branches of the people's Bank of China. Apart from the policy banks, commercial banks, wholly foreign-owned banks, Sino foreign joint venture banks, foreign bank branches, urban credit cooperatives and rural credit cooperatives approved by the people's Bank of China in the territory of China, trust and investment companies, leasing companies, financial companies and other financial companies, as well as the real estate department, international business department and Credit Card Department of the bank, are not allowed to open basic deposit accounts for enterprises and institutions.

(two) general deposit account.

An account opened by an enterprise outside a basic deposit account and a depositor from a basic deposit account is not an account established by a subsidiary non independent accounting entity at the same place.

An enterprise can handle the pfer settlement and cash payment through a general deposit account, but it can not handle cash withdrawals. The deposit balance of the account shall not exceed the loan balance of the enterprise or institution in the bank, and after the loan is cleared, the account can be sold.

(three) temporary deposit account.

Temporary deposit account is

Bank settlement accounts opened for temporary needs and within specified time limits.

In case of any of the following circumstances, depositors may apply for opening temporary deposit accounts: (1) establish temporary institutions; (2) temporary business activities in different places; and (3) registration of capital verification.

The account is an account opened by an enterprise for temporary business activities.

The enterprise can handle the pfer settlement through this account and cash receipts and payments according to the provisions of the state's cash management.

(four) special deposit account.

The account is a bank settlement account opened by a depositor in accordance with the laws, administrative regulations and rules for the special management and use of its specific purpose funds.

For the management and use of the following funds, the depositor may apply for the establishment of a special deposit account: 1. Capital construction funds; 2. Funds for renovation and upgrading; 3. Extra budgetary funds; 3. Grain, cotton and oil purchase funds; securities trading settlement funds; futures trading margin; Tokiki; financial institutions; interbank funds; policy development funds for real estate development; bank unit reserve funds; housing fund; social security fund; income from remittance funds and business expenses; organization funds of party, league and trade union units; and other funds that need special management and use.

Income remittance funds and business expenditure funds refer to the funds for income and expenditure arising from the non independent accounting units or dispatched offices attached to the basic deposit account depositors.

The account is an enterprise's funds for specific purposes, and the account can be opened by the depositor to the bank.

Two, pay attention to the problems in the use of bank settlement accounts.

1, enterprises must use bank settlement accounts according to regulations, and be responsible for the safety of bank settlement accounts.

It is not allowed to rent or lend bank settlement accounts, nor to use bank settlement accounts to acquire bank credit, nor to make use of bank settlement accounts for profit.

2. Major business changes should be requested by the times.

It mainly includes: 1. The change of the name of an enterprise, but if the account bank and account number remain unchanged, the application for change of the bank settlement account shall be submitted to the bank in time, and the supporting documents issued by the relevant departments shall be issued.

(2) notify the Bank of account when the legal representative or principal person, address and other accounts are changed.

3. Cancellation of bank settlement accounts should apply to the opening bank.

Generally, it includes the following situations: first, the enterprise is disbanded, dissolved, declared bankrupt or closed; the two is the cancellation of the business license and the cancellation of the business license; the three is that the enterprise needs to change the account bank because of the relocation; four, the bank settlement account needs to be revoked for other reasons.

3. When an enterprise cancels a bank settlement account, it must check the balance of bank settlement account with the Bank of deposit, return all kinds of important blank bills and settlement vouchers and account opening registration certificates.

If a depositor fails to return all kinds of important blank bills and settlement vouchers in accordance with the regulations, the relevant certificates shall be issued, and the loss shall be borne by himself.

3, enterprises should strengthen the management of reserved bank signatures.

When a unit loses a prescribed official seal or a financial special seal, it should issue a written application, an account registration certificate, a business license and other relevant supporting documents to the opening bank. When replacing the official seal or financial special seal, it should issue a written application to the bank, such as the original reservation of the signature, and other related supporting documents.

4, clear responsibility for violating the provisions of bank account management.

The following behaviors violate the management methods of bank accounts: (1) opening bank settlement accounts violating regulations; 2. Forging and altering documents to deceive banks to open bank settlement accounts; 3. In violation of the provisions of these measures, the bank settlement accounts shall not be revoked in time.

In violation of the regulations, the unit will be pferred to a personal bank settlement account; if it violates the provisions of this regulation, it will withdraw cash; use bank settlement accounts to evade bank debts; lease or lend bank settlement accounts; deposit the proceeds from bank settlement accounts other than the basic deposit account, deposit sales proceeds or cash into credit card accounts; and, if the legal representative or principal person in charge, depositor address and other accounts are changed, the bank will not be notified within the prescribed time limit.

In violation of the above phenomenon, the relevant enterprises and their agents will be punished accordingly. If the circumstances are serious enough to constitute a crime, they should also be investigated for criminal responsibility according to law.