The Content Of Cash Management Must Be Clear.

In order to ensure the normal operation of production and business activities, enterprises must have a certain amount of cash to purchase piecemeal materials, pay wages, pay taxes, pay fees or conduct foreign investment activities.

The amount of cash held by enterprises is a sign that enterprises pay less debt, and it is an important index for investors to analyze and judge the financial situation of an enterprise.

According to the state

In accordance with the regulations of the State Council, all kinds of payments must be handled in accordance with the provisions of the Interim Regulations on cash management promulgated by the State Council, and cash shall be used within the prescribed limits.

(1) specify the scope of use of cash.

1. Wages and allowances for employees. The wages mentioned here refer to wages and wage allowances paid by the enterprises, institutions and organs, groups and units.

2, personal service remuneration refers to the remuneration paid to individuals by individuals, enterprises, institutions, organizations, units, and other units, including enterprises, institutions, organs, organizations, troops, etc., including payment of contributions to the authors by the press and publication institutions, tuition fees paid by various schools, training institutions to external teachers, design fees, decoration fees, installation fees, mapping fees, testing fees, consulting fees, medical expenses, technical service fees, introduction of service reasons, brokerage service fees, agency service fees, performances and performances fees, and other labor costs.

3, according to the regulations of the state system, all kinds of bonuses awarded to individuals in science, technology, culture, art and sports.

4, all kinds of labor insurance, welfare costs and other personal expenses stipulated by the state, such as pensions, pensions, student grants, and hardship allowance for workers.

5, the purchase of units from individuals to acquire agricultural and sideline products and other materials, such as gold and silver, handicrafts, waste materials prices.

6, travel expenses that must be taken by the travelling personnel.

7, the starting point of settlement (1000 yuan) below the sporadic expenses.

The bank pfer settlement should be carried out beyond the starting point of settlement. The adjustment of the starting point of settlement should be determined by the people's Bank of China.

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8. China and the people's Bank of China determine other expenditures that need to be paid in cash.

It is not convenient to handle pfer accounts, such as inconvenient procurement, emergency handling, disaster relief and other special situations.

For such expenditures, the cash withdrawal unit shall submit a written application to the Bank of account, signed and sealed by the head of the accounting department of the entity, and the bank shall pay the cash after examination and approval by the bank.

In addition to the above 5 and 6 two items, other payments to individuals shall be paid in cash not more than 1000 yuan per person, and the portion exceeding the limit shall be pferred to the designated bank as savings account or paid by cheque or bank cashier according to the request of the drawer.

The economic pactions between enterprises and other units can be used in addition to cash in addition to the prescribed scope.

(two) set the cash limit for enterprises and institutions.

The amount of cash in each account must be approved.

1, the concept of cash in cash limit means that the state stipulates that the maximum amount of cash retained by the bank should be approved by the bank.

The principle of determining the unit stock limit is to ensure the reasonable demand for daily cash in cash and minimize the use of cash.

Account opening units need to increase or decrease due to the development of economic business.

The bank should apply to the bank as required.

2, the approved management of cash limit.

In order to ensure the safety of cash, standardize cash management, and ensure the normal use of cash in open accounts, according to the Interim Regulations on cash management and detailed rules for implementation, the cash limit is determined by the opening bank and the account opening unit according to the specific circumstances. Banks who open accounts in banks are required to check the daily amount of 3-5 days' daily expenditure according to actual needs as the cash limit of the unit.

In the remote areas and inconvenient areas, the number of approved cash limits can be relaxed for more than 5 days, but not more than 15 days.

The cash limit is approved once a year, and the unit must strictly abide by the approved cash limit.

Its approved specific procedures are:

(1) the bank and the opening bank negotiate and approve the cash limit.

Stock cash limit = daily daily expenditure * check days.

Daily expenditure per month = monthly (or quarterly) average cash expenditure (excluding regular large cash disbursements and irregular large cash disbursements) / month (or quarter) average days.

(2) open an account unit to fill in the "application for approval of cash limit".

(3) the depositary will send the application approval letter to the competent department of the unit, sign the opinion with the competent department, and report it to the bank for examination and approval, and the opening number of the bank shall be determined by the bank's approval limit as the cash limit.

3, each unit implements two lines of revenue and expenditure and is not allowed to cash in cash.

The so-called "sitting in cash" refers to enterprises and institutions and organs, groups and units from the cash income of their units for cash disbursements.

The cash receipts of each unit should be delivered to the bank on that day. If there is any difficulty on that day, the depositary will determine the delivery time. In case of special circumstances, it is necessary to cash in the cash register. The bank account should be faithfully reflected in the cash journal. At the same time, the bank will be reported to facilitate the supervision and management of the amount of cash in the bank.

4, enterprises should deposit cash and withdraw cash, must specify the source of cash and the purpose of withdrawal, and do not set up "small Treasuries" privately.

5, cash management "eight is not allowed".

In accordance with the Interim Regulations on cash management and the detailed rules for its implementation, the cash management of enterprises, institutions and organs and groups should follow the "eight prohibits":

(1) it is forbidden to replace cash in cash with documents that do not conform to the financial system.

(2) no cash is allowed between units.

(3) it is not allowed to falsely report the purpose and cash.

(4) it is forbidden to use bank accounts to deposit or withdraw cash for other units and individuals.

(5) cash in unit income is not allowed to be deposited in personal savings.

(6) it is not allowed to retain public funds outside the account.

(7) no disguised currency is allowed.

(8) no currency shall be allowed to circulate in the market instead of Renminbi.

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