Chapter I Cash Management System
The first general rule
In order to standardize the company's financial behavior and strengthen the management of the company's expenditure settlement and internal control system, this system is formulated in accordance with People's Republic of China (PRC) Accounting Law, Enterprise Accounting System, Cash Management Regulations and other relevant national laws and regulations, combined with the actual situation of the company.
Article 2 Cash reserve and custody
(1) In order to maintain financial discipline, all departments, except the company's finance department and the finance department of an independent legal entity, are not allowed to store stranded cash or set up their own small coffers.
(2) The cash limit on hand should comply with the regulations of the People's Bank of China in principle. In view of the fact that our company is far away from the urban area and it is inconvenient to deposit and withdraw cash, the cash limit on hand can be greater than the limit storage. The maximum amount is controlled within 20,000 yuan, and the excess must be sent to the bank in time. Each department must notify the Finance Department one day in advance if it borrows more than 10000 yuan.
(3) Large deposits and withdrawals must be made by the Finance Department in conjunction with security personnel to ensure safety.
Article 3 Scope of cash use
(a) economic exchanges between enterprises do not need to be settled by bank transfer, and sporadic expenditures below 2000 yuan can be settled in cash according to national policies.
(two) the following expenses are not limited to 2000 yuan:
Salaries, bonuses, office supplies, travel expenses, entertainment expenses, training fees, pensions, funeral subsidies, relief funds, business commissions, and economic exchanges with individuals such as labor expenses, transportation expenses and transportation expenses.
Article 4 Cash loan procedures
(1) Travel expenses, office supplies and medical expenses for normal loans; Borrowing cash for material procurement and cash transactions between business units shall be signed and approved by the department head, financial person in charge, chief accountant (deputy general manager in charge) and general manager.
(2) In principle, loans for non-business purposes shall not be borrowed, and special circumstances need to be approved by the general manager.
(three) in addition to the above situation, it is strictly prohibited to borrow public funds privately or in other names. Once found, the parties will be seriously investigated for responsibility.
Article 5 Procedures for reimbursement of various expenses
(1) The reimburser fills in the company's internal statement, arranges it according to the unified requirements of the Finance Department, and then submits it for reimbursement, which shall be signed by the manager and department head, reviewed and sealed by the relevant positions in the Finance Department, signed by the Chief Financial Officer, and signed by the Chief Accountant (deputy general manager in charge) and the General Manager.
(2) Special expenses
Product promotion fees, advertising fees, exhibition fees, booth fees and other sales-related expenses; Fees paid to the news media, as well as social donations, sponsorship fees, social relief, IS9000 quality system certification fees, various fines and other fees, must be approved by the chief accountant and general manager.
Article 6 discipline of cash settlement
(1) Cashiers must use the audited original vouchers as the basis for payment when handling cash payment business. Without an audited voucher, the cashier has the right to refuse payment. The auditor's review of the original documents includes the date, the name of the unit, the tax producer's seal, the economic content, the signature of the agent and other related contents. Any violation of financial discipline policies, economic regulations and incomplete procedures will be rejected. If the invoice is altered, it will not be accepted.
(two) it is not allowed to offset the cash on hand with white bars, and the receipts and payments must be recorded in accordance with the regulations, and shall not be left outside the account.
(3) To borrow cash, in principle, the borrower should go to the financial department for settlement or repayment within five days after the business trip or business is over. If the settlement cannot be made on time due to special reasons, the borrower must write a written application, which shall be signed by the head of the department and go through the formalities of suspension of settlement in the finance department. If the loan term does not exceed one month at the longest, interest will be charged according to the bank's loan interest rate for the same period.
(4) In principle, old accounts are unclear, and new accounts are not borrowed. If there are special reasons, it needs to be approved by the general manager.
(5) All expenses must be audited by the head of the finance department, signed by the chief accountant and signed by the general manager.
Chapter II Transfer and Settlement Management
Article 7 Transfer and settlement management
(1) At the beginning of the month, the user department submits the expenditure plan. On this basis, the Finance Department prepares the fund revenue and expenditure plan for the current month, and comprehensively balances with all departments in line with the principle of "living within our means, first being urgent and then slowing down", and arranges the actual expenditure amount of the whole company in the current month.
(two) the financial department according to the balance of payments plan, coordinate the relevant departments to use the payment funds.
Article 8 Examination and approval of transfer settlement
(a) the supply department, the project department and other departments, according to the production and operation plan and the demand for funds, predict the time and amount of funds needed and report them to the finance department. Due to special circumstances or poor planning, production and operation do exist.
If it is really necessary, the fund-using unit shall increase the fund-using plan three days in advance, and the chief accountant (in charge of the vice president) shall report it to the general manager for approval.
(two) wages, taxes, electricity and other large expenditures; Other non-production operating expenses shall be signed and approved by the chief accountant (deputy general manager) and the general manager.
(3) For the urgent payment signed and approved by the general manager, generally, within 65,438+00 days from the date of payment for goods, the procedures of picking up the goods, inspecting the goods, warehousing and returning the balance shall be handled with the invoice obtained, otherwise the responsibility of the agent shall be investigated.
Chapter III Current Accounting Management System
Article 9 Current accounting management principles
(1) Accuracy principle: Strictly distinguish the boundaries between creditor's rights and debt accounts, and do not combine the two different businesses to offset each other, but only reflect the differences, which will affect the accuracy and comparability of relevant assessment indicators.
(II) The principle of timeliness: All businesses that generate costs or expenses after settlement through current accounts must be settled in time and included in the current profits and losses, so as to avoid affecting the authenticity of operating results due to the delay in settlement.
(3) Benefit principle: check the accounts regularly, clear up the arrears in time, reduce the loss of bad debts, and handle the proportional relationship between the payment period and the sales discount. Calculate every account, speed up capital turnover and reduce capital occupation.
Article 10 Accounts and check of current account management
(1) Use a unified account code and standardized account name, and require a business unit to have a detailed account. In principle, it is not allowed to set up more than two detailed accounts in one unit to avoid wrong payment and artificially increasing the cost of reconciliation.
(2) When preparing accounting vouchers and registering accounting accounts, the context, date, order number, amount and person-in-charge of related businesses must be recorded in a true and detailed way based on the original vouchers with complete procedures, so that both parties can check the accounts.
(3) The payment returned by the sales department shall be deposited in the bank in time, and the cashier shall report the cash (bank deposit) statistics every five days, and provide the leaders with the fund balance and payment recovery in time.
(4) Financial and sales personnel should regularly check the accounts with other units to ensure that the company's accounts are consistent with those of the current units. Units that have been in business for more than one year, units or individuals with debit balances in accounts payable, units or individuals with inconsistent reconciliation balances between the two parties, and units or individuals that are about to go bankrupt due to poor management of the other party should focus on cleaning up.
(5) In the process of settling accounts and clearing debts with various units, the Finance Department has the right to ask the business handling personnel to provide information, introduce the situation and assist in clearing accounts, and the handling personnel have the obligation to actively assist in the work.
Chapter IV Financial Expenditure System
Forty-third fiscal expenditure should strictly follow the following principles:
1, law-abiding, serious financial discipline.
2. Pay attention to practical results and advocate frugality.
3, strengthen management, strict examination and approval procedures.
4, the responsibility to the people, illegal operation will be investigated.
5, live within our means, first hurry and then slow down.
Forty-fourth economic exchanges between enterprises need to be settled by bank transfer, and there must be a receipt stamped by the corresponding unit. According to the national policy, sporadic expenses below 2000 yuan can be settled in cash. If it is really necessary to settle the current payment of more than 2,000 yuan in cash, it must be approved by the person in charge of the financial institution, and the person in charge of each department of the company shall sign for payment. The financial department shall not directly pay the company's money to the current units and individuals for any reason.
The following expenses are not subject to the limit of 2000 yuan:
Wages, bonuses, office supplies, travel expenses, hospitality, training fees, pensions, funeral subsidies, relief funds, business commissions, labor expenses incurred with individuals, and transportation expenses.
Article 45 discipline of cash settlement
(1) Cashiers must use the audited original vouchers as the basis for payment when handling cash payment business. Without an audited voucher, the cashier has the right to refuse payment. The auditor's review of the original documents includes the date, the name of the unit, the tax producer's seal, the economic content, the signature of the agent and other related contents. Any violation of financial discipline policies, economic regulations and incomplete procedures will be rejected. If the invoice is altered, it will not be accepted.
(two) it is not allowed to offset the cash on hand with white bars, and the receipts and payments must be recorded in accordance with the regulations, and shall not be stored outside the account.
(3) In principle, if you borrow cash, you should go to the financial department for settlement or repayment within 15 days after you come back from business trip or business completion. If the settlement cannot be made on time due to special reasons, the borrower must write a written application, which shall be signed by the person in charge of the department and go through the formalities of suspension of settlement in the financial department. The longest loan period shall not exceed one month. In loans overdue, the interest will be deducted from the salary of the current month according to the bank loan interest rate for the same period. Under special circumstances, the overdue interest can be exempted or reduced after being signed and approved by the general manager.
(4) In principle, old accounts are unclear, and new accounts are not borrowed. If there are special reasons, it needs to be approved by the general manager.
Forty-sixth transfer expenditure management
(1) At the beginning of the month, the user department submits the expenditure plan. On this basis, the Finance Department prepares the fund revenue and expenditure plan for the current month, and comprehensively balances with all departments in line with the principle of "living within our means, first being urgent and then slowing down", and arranges the actual expenditure amount of the whole company in the current month.
(2) The Finance Department shall coordinate all relevant departments to use the payment funds according to the balance plan.
(3) Examination and approval of transfer payment
Purchasing department, project department and other departments should predict the time and amount of money needed according to the production and operation plan and capital demand, and report it to the finance department. Due to special circumstances or poor planning, and due to the needs of production and operation, the fund-using unit shall add a plan for the use of funds three days in advance, which shall be reviewed by the deputy general manager or chief accountant in charge of finance and submitted to the general manager for approval.
Article 47 Procedures for borrowing funds
(a) Normal loans for travel expenses, office supplies, medical expenses, cash loans for material procurement, and cash transactions between business units, the amount of which is less than 2,000 yuan, shall be reviewed by the department head and approved by the competent deputy general manager; More than 2,000 yuan (including 2,000 yuan) to less than 5,000 yuan shall be reviewed by the department head and approved by the deputy general manager or chief accountant in charge of finance; More than 5000 yuan (including 5000 yuan) shall be reviewed by the department head, deputy general manager in charge of finance or chief accountant, and approved by the general manager.
(2) In principle, loans for non-business purposes shall not be borrowed, and special circumstances need to be approved by the general manager.
(3) It is not allowed to borrow money from other units. If it is really necessary to borrow money under special circumstances, it must be approved by the general manager.
(four) in addition to the above situation, it is strictly prohibited to borrow public funds privately or misappropriate public funds in other names. Once found, the parties will be seriously investigated for responsibility.
Article 48 Procedures for reimbursement of various expenses
(1) For the expenses of raw materials used in daily production, the supply handling personnel shall sign the material acceptance sheet on the original voucher, which shall be reviewed by the person in charge, the department head, the relevant positions of the finance department, the chief financial officer and the deputy general manager or chief accountant.
(2) The planned daily travel expenses, communication expenses, transportation expenses and office supplies shall be reviewed by the department head, registered by the General Department, reviewed and sealed by the relevant positions of the Finance Department, reviewed by the head of the financial institution, approved by the Deputy General Manager or Chief Accountant, and reported to the General Manager for approval;
When employees at all levels go to subordinate units for business trips, the visited units are responsible for arranging accommodation and resident transportation, reimbursing round-trip travel expenses and subsidies for business trips on the way, and the difference is not calculated at other times. When employees attend various meetings, study classes and training courses, with the approval of the general manager, the organizer will arrange accommodation and local transportation in a unified way, and the expenses will be reimbursed according to the facts, and no allowance will be issued. Employees who do not enjoy the communication subsidy will be given a telephone subsidy of 10 yuan/day according to the number of business trips.
(3) The gift fee and entertainment fee shall be reviewed by the head of the department, registered by the General Department, reviewed and sealed by the relevant positions of the Finance Department, reviewed by the head of the financial institution, reviewed by the deputy general manager in charge of finance or the chief accountant, and approved by the general manager;
(4) Expenses for attending meetings, travel expenses for attending meetings, travel expenses for flying, etc. It shall be reviewed by the department head, reviewed and sealed by the relevant positions of the Finance Department, reviewed by the heads of financial institutions, reviewed by the deputy general manager or chief accountant in charge of finance, and approved by the general manager;
(5) Productive wage expenditure: after being audited by the enterprise management department and the finance department, it is reported to the personnel department for review, and then audited by the deputy general manager or chief accountant in charge of finance, and approved by the general manager;
Unproductive wage expenditure: after being audited by the personnel department, it shall be reported to the person in charge of finance, the deputy general manager or chief accountant in charge of finance, and approved by the general manager;
(VI) Welfare expenditure: relevant departments submit application plans and purchase and distribute them after approval by the general manager. Reimbursement shall be reviewed by the leaders in charge, the Finance Department, the Deputy General Manager or Chief Accountant in charge of finance and approved by the General Manager;
(7) The expenses for the purchase and maintenance of fixed assets and low-value consumables shall be declared in advance, and shall be examined and approved by the vice president and general manager in charge (except for automobile maintenance). The reimbursement shall be examined and sealed by the relevant positions in the finance department, reviewed by the head of the financial institution, reviewed by the deputy general manager in charge of finance or the chief accountant, and approved by the general manager;
Fixed assets for production are registered by the enterprise management department, and fixed assets for logistics and low-value consumables are registered by the general department, and checked with the financial fixed assets subsidiary ledger at least once a year to ensure that the accounts are consistent and the accounts are consistent.
(8) Technical transformation of equipment, invoice account of new projects, payment for goods, etc. It shall be audited by the competent leader, audited and sealed by the relevant positions in the finance department, audited by the person in charge of the financial institution, audited by the deputy general manager or chief accountant in charge of finance, and approved by the general manager;
(9) All expenses incurred in the sales business shall be audited by the sales director, audited and sealed by the relevant positions of the finance department, audited by the head of the financial institution, audited by the deputy general manager in charge of finance or the chief accountant, and approved by the general manager;
(ten) other expenses other than daily production and business activities shall be audited by the deputy general manager or chief accountant in charge of finance, and reported to the general manager for approval after being audited by the relevant post;
(11) Other expenses not listed above and expenditures with a relatively large single amount shall be audited by the deputy general manager or chief accountant in charge of finance and reported to the general manager for approval;
Forty-ninth gypsum mine financial expenditure to implement the joint signing system.
In order to strengthen the capital expenditure management of Pingyi gypsum mine, a wholly-owned subsidiary, two groups of co-signers A and B are set up according to different management authority. No matter what, the expenses must be signed by the manager and his department manager first. Among them, Group B is signed and approved by the person in charge of the accounting institution, the deputy mine manager in charge and the mine manager in turn, and is applicable to the expense capital expenditure and sporadic productive expenditure within the budget or standard approved by the competent authority. Group A is signed and approved by the person in charge of the accounting institution, the deputy mine manager in charge, the manager of Jin Xin Finance Department and the mine manager in turn, which is applicable to one-time expenditure business with single capital expenditure of more than 50,000 yuan, single expenditure of more than 3,000 yuan, employee loan of more than 5,000 yuan, salary and welfare expenditure, accounts payable expenditure with an age of more than 2 years, and other expenditures beyond a certain range of standards.
If the approver goes out or for other reasons and needs to pay in special circumstances, the approver should inform the financial payment online or by telephone, and sign it again after returning.
Article 50 Each signatory shall be responsible for:
Managers and their department managers should be responsible for the authenticity of expenditure items and the rationality of prices;
The person in charge of the financial institution and the manager (deputy manager) of the finance department shall be responsible for whether the expenditure items conform to the interests of the company, the relevant laws and regulations of the state and the company and the operating procedures stipulated by the company;
The mine manager, manager and chairman should be responsible for whether the expenditure items conform to the strategic direction of the company, whether the handling personnel act within the scope of authorization and whether they conform to the interests of the group company.
All signatories must be responsible. If the company's interests are damaged, all signatories should bear corresponding responsibilities. If the amount of loss is relatively large, the individual shall bear part of the liability for compensation.
Chapter V Supplementary Provisions
Fifty-first system formulation and modification authority
This system is formulated and revised by the Finance Department of the Company. Each unit shall report to the Finance Department in writing according to the procedure if it has any modification opinions and suggestions during the implementation.
Article 52 the formulation of the system of each unit
Each unit shall formulate its own financial management system according to its own situation, report it to the financial department for approval, and implement it after it is issued according to relevant procedures. The formulation, modification and supplement of relevant systems shall not conflict with this system.
Article 53 Date of implementation of the system
This system shall be implemented as of the date of issuance.