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简单地财务规章制度(16页)

发布时间:2020-10-24 影响了:

  一、总则

  1、依据《中华人民国会计法》、《企业会计准则》、《股份公司会计制度》制定本制度;2、本制度适用于xxxx各分子公司;3、为规公司日常财务行为,发挥财务在公司经营管理和提高经济效益中的作用,便于公司各部门及员工对公司财务部工作进行有效地监督,同时进一步完善公司财务管理制度,维护公司及员工相关的合法权益,制定本制度;4、本制度的解释权在xxxx财务中心。

  一、总原则

  1、公司财务实行“计划”为特征的总经理负责制:属已经总经理审批的计划的支付,由相关事业部总经理的书面授权,财务负责人监核即可办理;属计划外的,必须有公司总经理的书面授权。2、严格执行《会计法》和相关的财务会计制度,接受财政、税务、审计等部门的检查、监督,保证会计资料合法、真实、及时、准确、完整。

  二、财务工作岗位职责

  大区财务实行分级管理、分工负责的管理制度,各分公司财务人员接受本公司财务主管的领导,各财务主管对大区财务经理负责,财务经理对集团财务中心和大区总裁负责。财务人员设会计、出纳岗位,实行岗位责任制,做到钱帐分开,各负其责。

  (一)财务经理职责

  1、组建大区财务机构,对大区财务机构和岗位设置、人员配备、核算组织程序等提出方案。同时负责选拔、培训和考核财会人员。2、贯彻国家财税政策、法规,并结合公司具体情况建立规的财务模式,指导建立健全相关财务核算制度,同时负责对公司部财务管理制度的执行情况进行检查和考核。3、进行成本费用预测、计划、控制、核算、分析和考核,监督各部门降低消耗、节约费用、提高经济效益。4、其他相关工作。

  (二)财务主管职责

  1、负责管理公司的日常财务工作,直接对大区财务经理负责,由大区财务经理报集团财务中心及大区总裁任免。2、负责对本部门部的机构设置、人员配备、选调聘用、晋升辞退等提出方案和意见。3、负责对本部门财务人员的管理、教育、培训和考核。4、负责公司会计核算和财务管理制度的制定,推行会计电算化管理方式等。5、严格执行国家财经法规和公司各项制度,加强财务管理。6、参与公司各项资本经营活动的预测、计划、核算、分析决策和管理,做好对本部门工作的指导、监督、检查。

  7、组织指导编制财务收支计划、财务预决算,并监督贯彻执行;协助财务经理对成本费用进行控制、分析及考核。8、负责公司资产管理,监督其增减变化,负责盘盈盘亏、报废清理、货款结算、催收和处理工作。做到手续完备、数据准确、账目清楚、处理及时。9、及时报送会计报表及相关信息资料,向大区财务经理及分公司总经理报告财务状况及经营成果,并接受监督指导。10、负责监管财务历史资料、文件、凭证、报表的整理、收集和立卷归档工作,并按规定手续报请销毁。11、参与价格及工资、奖金、福利政策的制定。12、完成领导交办的其他工作。

  (三)会计职责

  1、按照国家会计制度的规定记账、复帐、报账,做到手续齐备、数字准确、账目清楚、处理及时;2、发票开具和审核,各项业务款项发生、回收的监督,业务报表的整理、审核、汇总,业务合同执行情况的监督、保管及统计报表的填报;

  3、会计业务的核算,财务制度的监督,会计档案的保存和管理工作;4、完成部门主管或相关领导交办的其他工作。

  (四)出纳职责

  1、建立健全现金出纳各种账册,严格审核现金收付凭证。2、严格执行现金管理制度,不得坐支现金,不得白条抵库。3、对每天发生的银行和现金收支业务作到日清月结,及时核对,保证帐实相符。4、每周末下班前报送资金周报表给大区财务经理、总经理及大区总裁。

  三、现金管理制度

  1、所有现金收支由公司出纳负责。2、建立和健全《现金日记帐》簿,出纳应根据审批无误的收支凭单逐笔顺序登记现金流水收支帐目,并每天结出余额核对库存。作到日清月结,帐实相符。3、库存现金超过3000元时必须存入银行。4、出纳收取现金时,须立即开具一式四联的《支票回收登记表》,由缴款人在右下角签名后,交缴款人、业务部门、出纳、会计各留存一联。5、任何现金支出必须按相关程序报批(详见支出审批制度)。因出差或其他原因必须预支现金的,须填写借款单,经总经理签字批准,方可支出现金。借款人要在出差回来或借款后三天向出纳还款或报销(详见差旅费报销规定)。6、收支单据办理完毕后出纳须在审核无误的收支凭单上签章,并在原始单据上加盖现金收、付讫章,防止重复报销。

  四、支票管理

  1、支票的购买、填写和保存由出纳负责。2、建立和健全《银行存款日记帐》簿,出纳应根据审批无误的收支凭单,逐笔顺序登记银行流水收支帐目,并每天结出余额;每工作日结束后。3、出纳收取支票时,须立即开具一式四联的《支票回收登记表》,由缴款人在右下角签名后,交缴款人、缴款部门、出纳、会计各留存一联。4、支票的使用必须填写“支票领用单”,由经办人、部门经理、财务主管(经理)、总经理(计划外部分)签字后出纳方可开出。5、所开出支票必须封填收款单位名称。6、所开支票必须由收取支票方在支票头上签收或盖章。

  五、印鉴的保管

  1、银行印鉴必须分人保管。2、财务专用章和总经理印鉴分别由财务经理和出纳负责保管。

  简单财务管理制度

  经费支出由主要领导、分管领导按程序审批。

  二、办公用品的购买,原则上由各科室向办公室提出,经主要领导同意后统一购买。

  三、工作人员因公临时借款须填写借款单,经主要领导批准,事后须在10天报帐结清。

  公司部财务管理制度(草案)

  一、会计岗位职责

  1、贯彻执行国家颁布的有关财务制度、严格按照《会计法》进行计账、算账、报账,规定,严格财经纪律,做到手续完备、容真实、数据准确、账目清晰。

  2、负责编制公司年度财务计划;编制月、季、年度会计报表及有关说明,每月10日前向公司领导及时、真实、准确地报送会计报表,完整地反映财务状况,并按季度进行财务分析。

  3、责会计核算,特别对应收、应付等往来账要及时清算和催收;定期对固定资产、低值易耗等财产物品进行盘点,做到账帐相符,账实相符,发现不符,必须查明情况及时汇报

  4、负责公司的资产管理和各项财产的登记、核对、抽查与调拨,按规定计算折旧费用,确保资产的资金来源。

  5、妥善保管会计凭证、会计账本、会计报表等档案资料。

  6、完成上级领导交办的其它工作任务。

  二、出纳岗位职责

  1、负责现金及银行转账票据的收付,不得积压,按时将现金送存银行。

  2、严格遵守现金管理制度,库存现金按规定限额执行,不得挪用、不得以白条抵库、不得坐支营业款。

  3、根据会计人员签章的收、付款凭证,按款项的审核批准制度办理收付。

  4、开据支票,办理汇款时要按公司的财务管理制度办妥有关手续,不符合规定者予以退回。

  5、填制有关收入、支出的会计凭证、登记银行存款、现金出纳日记账,保证账款相符。

  6、负责保管未签发的支票,支票本及已签发的支票存根联。

  7、负责职工每月工资、奖金以及各种福利待遇的审核和发放。

  8、结合公司的业务实际情况,每月汇总收付款凭证并将凭证交会计登记明细账。

  9、每月10日前,将上月银行存款日记账与银行对账单逐笔核对,编制银行余额调节表。

  10、每月底将银行存款余额、营业收入及本月、本年累计额报告总经理及法人代表。

  11、妥善保管保险柜钥匙,密码不得泄露及外传。

  12、完成上级领导交办的其他工作。

  三、固定资产的管理规定

  1、公司的固定资产,包括机器设备、车辆、家具、电器、其他设备等,其财务管

  理和计提折旧,由财务室负责。

  2、每年年终必须进行一次固定资产盘点,做到实物和账表记录相符,核算资料准确。对固定资产遗失、损坏的,要查明原因,明确责任,做出适当处理。

  3、购置固定资产,必须有经批准的购置计划;购置时,经领导批准,可借用限额支

  票在计划围使用。

  4、购置的固定资产报销时按财务制度审批程序进行。

  四、印章使用的管理

  1、公司印章包括公章、财务专用章、法人代表章、合同章等。公章由行政管理部指定专人负责保管,财务专用章、法人代表章、合同章由财务室专人负责保管。

  2、保管人员必须坚守职责,未经领导批准,不得将印章带出办公室,不得私用,不得委托他人代管。

  3、保持印章使用的严肃性。各类印章只限使用在正式公文、函件上,严禁在空白介绍信上盖章。印章使用必须做到用章登记。

  五、公司员工差旅费的规定

  1、职工因公出差,按财政部有关文件规定,一律乘座火车,可购硬卧车票。如因特殊情况需乘飞机者,必须报总经理批准方可乘座,否则不予报销。若需乘船可购四等舱船票。

  2、在途补助。乘座火车和轮船每人每天按20元补贴

  乘座长途汽车6小时及以上的,可按在途标准补贴20元。

  3、员工每人每天按80元标准住宿,出差住宿按天数计算;副总经理以上实报实销,所住宾馆不得超过三星级。

  4、住勤伙食补贴,每人每天20元标准。

  5、市交通补贴,每人每天10元标准。

  6、公差人员报销差旅费,必须在回公司五天办理报销手续、缴还预借差旅费,否则作为挪用公款处理。

  六、物资采购规定

  1、各部门根据每年物资的消耗率、损耗率进行预测,于每年十二月中旬编制采购计划和预算,报财务室审核。

  2、计划外采购或临时增加的项目,也要制定计划或报财务室审核。

  3、财务室对各部门采购计划和预算进行审核,经审核的计划交行政部门监督实施。

  4、采购价值在500元以上的物品要有2人以上共同办理;大宗用品或长期需用的物资,必须向3家以上供应商摸底询价,并签定供货协议。

  5、计划外和临时少量急需品,需经总经理批准后,方可采购。

  6、采购人员采购物资付款,价值在500元以上的,使用转账支票或委托银行付款;价值在500元以下的,可以支付现金。

  7、转账支票结账一般由出纳根据采购人提供的准确数字或单据填制转账支票。若由采购人领空白转账支票与对方结账的,转账支票必须限额。

  8、物资采购价值超过500元,卖方要求付现金的,必须由财务室审查,经批准后,方可付款。

  七、公文及合同的管理规定

  1、以公司名义向外发送的正式文件需经部门经理审阅,总经理签发。

  2、以公司名义对、对外签定的合同,统一由财务室负责办理,并在办理完毕后将原件分类存档,以便随时备查。

  八、财务审批、报销规定

  1、公司各部门应根据工作需要,事先拟订支出计划,报总经理同意后,再由经办人按规定办理借支或报销手续。

  2、公司员工报销,需下列审批程序:经办人—部门经理签字—总经理签字—出纳付款。

  3、上述开支的必须支出,如果总经理不在,需经请示总经理同意后,方可予以支出,待总经理回到公司后再予补签。

4、员工个人因私借款一律不予批准。

One, the general

1, according to the "accounting law of the People's Republic of China" and "accounting standard for business enterprises", "the corporation accounting system are formulated system; 2, this system is suitable for XXXX each molecular company; 3, to regulate the company daily financial behavior, financial management in the company and the role of improve the economic benefit, is advantageous for the company departments and employees to effectively supervise the finance department of the firm, and further improve the system of financial management, safeguard the legitimate rights and interests of company and employee related, this system is formulated; 4, the power of interpretation of this system in XXXX financial center.

The general principle of a,

1, the company's financial practice "plan" for the characteristics of the general manager responsibility system, is a has the gm approval plans to pay, in the written authorization by the related division general manager and financial officers inspect nuclear can deal with; Unplanned, must have the company general manager's written authorization. 2, strictly implement the "accounting law" and related financial and accounting system, fiscal, tax, audit departments to accept inspections and supervision, ensure that accounting information is lawful, authentic, timely, accurate and complete.

Second, the financial work responsibility

Regional financial to the grading management and division of labor is responsible for the management system, each branch company financial personnel to accept the company finance director of leadership, the finance director is responsible for the regional finance manager, financial manager is responsible for the group and regional financial center. Financial personnel shall set up accounting, cashier jobs, implements the job responsibility, do the account money separate, individual.

(a) the financial manager duties

1, the formation of regional financial institutions, the regional financial institutions and post setting, staffing, accounting organizational processes such as scheme is put forward. At the same time is responsible for the selection, training and examination of accounting personnel. 2, implement the national fiscal and taxation policies, laws and regulations, combined with the company specific situation to establish the standard financial model, guidance to establish and perfect the relevant financial accounting system, and is responsible for the implementation of internal financial management system of the company for inspection and examination. 3, cost forecast, plan, control, accounting, analysis and assessment, supervision departments to reduce consumption, save cost and improve economic benefit. 4, and other related work.

(2) the financial director duties

1, is responsible for the management of the company's daily financial work, directly responsible for the regional finance manager, by regional finance manager to group financial center and regional President's appointment. 2, the agency in charge of this department set up, staffing and transferring employment, dismissal promotion plan and opinions are put forward. 3, responsible for the department of financial personnel management, education, training and examination. 4, responsible for the company's accounting and financial management system, implementation of accounting computerization management way, etc. 5, strict enforcement of national financial rules and system of the company, to strengthen the financial management. 6, involved in capital operation activities of forecasting, planning, accounting, analysis, decision-making and management, do a good job of this department guidance, supervision and inspection.

7, organization and guidance of financial revenue and expenditure plans, financial budget, and supervise the implementation; Assist finance manager to control cost, analysis and evaluation. 8, responsible for the company's assets management, supervision and its change, increase or decrease is responsible for the inventory surplus inventory ahortage and scrap cleaning, payment, collection and treatment work. Do procedures complete, data is accurate, clear accounts, handle in time. 9, timely submit accounting statements and related information, to regional finance manager and branch general manager reports the financial position and operating results, and accept the supervision and guidance. 10, responsible for overseeing financial history data, documents, certificates, statements of sorting, collection and archives filing work, and the formalities by the regulation shall be destroyed. 11, participate in prices and wages, bonuses, welfare policy. 12, complete other tasks assigned by the leadership.

(3) the accounting duties

1, according to the regulation of system of national accounting bookkeeping, accounts, reimbursement, do formalities complete, accurate, clear accounts, timely handling; 2, invoice issued and audit, supervision of the various business payment occurs, recycling, business reports, audit, summary, the supervision of the implementation of business contract, keeping and statistical reports;

3, accounting, business accounting, financial system, the supervision of the preservation and management of accounting files; 4, finish other work assigned by the leadership of the department manager or related.

(4) cashier duties

1, establish and perfect all kinds of books about cash, audit strictly the voucher of cash income and cash expense. 2, strictly implement the system of cash management, cash, above the shall not pay by the income shall not be ious for libraries. 3, every day in the event of bank and cash receipts and cash disbursements of a business do nissin monthly statement, check in time, ensure that the account firm. 4, every weekend before coming off work to submit the weekly cash report to regional finance manager, general manager and President.

Third, cash management system

1, all the company cashier is responsible for the cash receipts and cash disbursements. 2, establish and improve the book cash journal, the cashier shall be registered according to the examination and approval and correct payment voucher that weaves order cash flow balance of accounts, and check the inventory balance every day. Do nissin monthly statement, account. 3, inventory more than 3000 yuan of cash must be deposited in the bank. 4, cashier cash, shall be immediately issued a quadruple of recycling the check registration form ", by the payment of signatures in the lower right corner, after pay the payment of people, business department, cashier and accountant retained a couplet. 5, the examination and approval of any cash payments must according to related procedure (see spending for examination and approval system). For business or for other reasons must cash advances, must fill out the borrowing form, approved by the general manager to sign, before spending the cash. Borrowers should be in business trip or borrowing within three days after the cashier reimbursement or submit an expense account (see travel reimbursement regulations). 6, payment documents are required after the cashier signature on the audit and correct payment voucher, and affixed with the original documents with the cash paid, every chapter, prevent repeated reimbursement.

Fourth, check management

1, check the purchase, fill out and save the cashier is responsible for the. 2, establish and improve the bank deposit journal, book, cashier should be according to the examination and approval and correct payment voucher, weaves in order to register bank accounts of water, and balance every day; After the end of each day. 3, cashier's cheque, shall be immediately issued a quadruple of recycling the check registration form ", by the payment of signatures in the lower right corner, after pay the payment and payment department, cashier and accountant retained a couplet. 4, check the use of must fill in the list of recipients "check", by the agent, the department manager, director of finance (manager), general manager (unplanned) sign after the cashier can leave. 5, by writing checks must fill in the name of receiving company. 6, check must be made by cheque in check sign or affix one's seal on the head.

Five, the signature or seal of custody

1, bank, the signature must be kept points people. 2, special seal for finance and general manager of signature by the finance manager and cashier is responsible for the warehousing, respectively.

A simple system of financial management

Spending by the main leadership, in charge of the leadership in accordance with the procedures for examination and approval.

Second, the purchase of office supplies, in principle put forward by each department to the office, with the approval of the main leaders after unified purchase.

Third, staff on temporary loan shall fill out the borrowing form, upon the approval of the main leaders, later must render an account settlement within 10 days.

The company internal financial management system (draft)

A, accounting responsibility

1, to carry out national promulgated by relevant financial system, in strict accordance with the "accounting law" account, accounts, reimbursement, regulations, strict financial discipline, accomplish formalities complete, real, exact data, clear accounts.

2, responsible for preparing the company's annual financial plan; Prepare the month, quarter, annual accounting statements and the explanatory, 10 a month to the company leadership however, accounting report timely, authentic, accurate, fully reflect the financial position, and quarterly financial analysis.

3, business accounting, special account to timely liquidation of accounts receivable and payable and collection; Regularly for a fixed asset, low-value property items such as inventory, do zhang account, account is consistent, find, must find out the status report in time.

4, responsible for the company's asset management and property registration, check and spot checks and transfers, in accordance with the provisions, the computation of depreciation cost, to ensure that the source of capital assets.

5, properly keep accounting vouchers, account books, accounting statements and documents.

6, complete other tasks assigned by the superiors.

Second, the cashier responsibility

1, responsible for the receipt and payment of cash and bank transfer paper, shall not be backlog, cash deposit bank on time.

2, strictly abide by the cash management system and stock cash quota enforcement according to regulations, shall be allowed to misappropriate, the cash above the shall not ious for libraries, "pay by the income.

3, according to the accounting personnel shall be signed and payment vouchers, according to the payment approval system to handle the cash.

4, according to the check, handle remittance according to complete the formalities, the company's financial management system is not in conformity with the stipulations shall be refunded.

5, in which the income and expenditure accounting vouchers, registration bank deposits, cash journal and ensure that the accounts.

6, is responsible for the warehousing, not on the cheque cheque book and it had issued the check stub form.

7, responsible for worker monthly salary, bonus and all kinds of welfare benefits and approval.

8, in combination with the practical situation of the company's business, monthly summary voucher and deliver documents registered subsidiary ledger accounting.

9 and 10, a month will check bank deposit journal and bank statement last month that weaves, prepare the bank reconciliation.

10, the end of every month the bank balance, operating income, and this month, the accumulative amount of the current year report to general manager and legal representative.

11, properly keep safe keys, passwords or reveal and gaiden.

12, complete other work assigned by the superior leadership.

Three, fixed assets management regulations

1, the company's fixed assets, including machinery and equipment, vehicles, furniture, appliances and other equipment, its financial and tube

Richard and depreciation, shall be the responsibility of the accounting office.

2, the end of each year, must carry out an inventory of fixed assets, achieve the objects and zhang table records, accounting information is accurate. For fixed assets is lost, damaged, to find out the reason, clear responsibility, make appropriate treatment.

3, purchase of fixed assets, must be of an approved purchase plan; When purchase, upon the approval of the leadership, can borrow limit

Within the scope of the plan to use.

4, purchase of fixed assets to submit an expense account according to the financial system of examination and approval procedures.

Four, seals use management

1, the company seal including company seal, financial seal and legal representative seal and contract seal, etc. Seal designated by the administrative department of personnel for taking care of and financial special seal and legal representative seal, contract seal by the accounting office of personnel for taking care of.

2, keeping personnel must stick to work, without the approval of the leadership the seal must not be out of the office and may not be private, shall not entrust other escrow.

3, maintain the seriousness of the seal use. All kinds of seals will only be used on official documents, correspondence, it is forbidden to stamp on the blank letter of introduction. Chapter with the use of seals must be registered.

Fifth, the provisions of the company staff travel

, 1, worker on business according to the provisions of the Treasury relevant documents shall be on a train,.ysdlwl.cn .ysdli.cn .sh-bj58. can buy hard sleeper tickets. As a result of special circumstances need to fly, must be submitted to the general manager for approval Fang Kecheng, otherwise not be reimbursed. If need to take a boat can buy fourth class tickets.

2, in transit. According to 20 yuan per person a day take trains and ships

Take the bus 6 hours or more, can according to standard in transit allowance is 20 yuan.

3, according to the standard of 80 yuan per person a day, staff accommodation, travel accommodations according to the number of days calculation; Deputy general manager should be reimbursed with the above, the hotel shall not exceed three star.

4, regular meal allowance, 20 yuan per person a day.

5, the city traffic subsidies, 10 yuan per person per day.

6, tolerance for travel expenses, which must be in the company submits an expense account formalities within five days, we will advance travel, otherwise as embezzlement.

Six, material procurement rules

1, each department according to consumption rate and loss rate of materials for the annual forecast, formulate purchase plan and budget in the middle of December each year, submit to financial room.

2, unplanned purchase or temporary increase project, also want to plan or submitted to the accounting office audit.

3, financial room to each department purchasing plan and budget review, review of the plan by the administrative department to supervise the implementation.

4, the purchase value in 500 yuan of above items to be handled by two or more persons jointly; Bulk goods or need supplies for a long time, must find inquiry to three or more supplie

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