article 2 the accounting of the company follows the accrual basis principle.
Article 3 Basic tasks and methods of financial management:
(1) Raise funds and use them effectively, supervise the normal operation of funds, maintain the safety of funds, and strive to improve the economic benefits of the company.
(2) do a good job in the basic work of financial management, establish and improve the financial management system, and conscientiously do a good job in the planning, control, accounting, analysis and assessment of financial revenue and expenditure.
(3) strengthen the management of financial accounting to improve the timeliness and accuracy of accounting information.
(4) supervise the purchase, construction, storage and use of the company's property, and cooperate with the general management department to conduct property inspection on a regular basis.
(5) Prepare all kinds of accounting statements and financial statements on schedule, and do a good job in analysis and assessment.
article 4 financial management is an important aspect of the company's operation and management. the company's financial management center is responsible for organizing, implementing and checking financial management. accountants should conscientiously implement the accounting law, resolutely act according to the financial system, and strictly observe company secrets.
Chapter II Basic Work of Financial Management
Article 5 Strengthen the management of original vouchers, and make them institutionalized and standardized. The original voucher is an indispensable written proof of every business activity of the company and the main basis of accounting records.
article 6 the company shall prepare accounting vouchers according to the original vouchers that have been verified without error. The contents of the accounting voucher must include: the date of filling in the voucher, the voucher number, the economic business summary, the accounting subjects, the amount, the number of attached original vouchers, the signature or seal of the person filling in the voucher, the reviewer and the accountant in charge. Receipt and payment vouchers shall also be signed or sealed by the cashier.
article 7 improve accounting, and set up accounting books in accordance with the provisions of the unified national accounting system and the needs of accounting business. Accounting should be based on the actual economic business, in accordance with the provisions of the accounting treatment methods, to ensure that the accounting indicators are consistent, comparable and consistent accounting treatment methods.
article 8 to do a good job in accounting audit, the accountants in charge should carefully examine the legality, authenticity, completeness of procedures and accuracy of information of each business. The preparation of accounting vouchers and statements should be reviewed by special personnel, and major issues should be reviewed by the person in charge of finance.
Article 9 Accounting personnel shall regularly check the relevant figures recorded in accounting books with physical inventory, monetary funds, securities, current units or individuals according to different accounting contents, so as to ensure that the accounts and certificates are consistent, the accounts and facts are consistent, and the accounts and tables are consistent.
article 1 the establishment of accounting files, including accounting vouchers, account books, accounting statements and other accounting materials, shall be established and properly kept. Keep and destroy according to the provisions of the Measures for the Administration of Accounting Archives.
article 11 an accountant must hand over all his accounting work to his successor because of job change or resignation. When accounting personnel go through the handover procedures, a supervisor must be responsible for the handover. The handover personnel and the supervisor should sign the handover list respectively before the handover personnel can be transferred or resigned.
article 12 capital is the core capital of the company's operation, and capital management must be strengthened. The capital raised by the company must be verified by a certified public accountant in China, and a capital contribution certificate shall be issued to the investors according to the capital verification report, and recorded accordingly.
article 13 upon the proposal of the board of directors of the company and the approval of the shareholders' meeting, the capital may be increased according to the articles of association. The financial department should adjust the paid-in capital in time.
article 14 shareholders of a company may transfer all or part of their capital contributions to each other, and shareholders shall transfer their capital contributions to people other than shareholders and purchase the capital contributions transferred by other shareholders according to the articles of association. The financial department should be adjusted according to the facts.
article 15 when a company raises funds in the form of liabilities, it must strive to reduce the cost of raising funds, and at the same time, interest expenses shall be accrued on a monthly basis and included in the cost.
article 16 strengthen the management of accounts payable and other payables, check the balance in time, and ensure the authenticity and accuracy of liabilities. Any unpaid accounts payable for more than one year should find out the reasons, and the accounts payable that really cannot be paid should be reported to the general manager of the company for approval before handling.
article 17 the company's external guarantee business shall be submitted for approval according to the examination and approval procedures stipulated by the company before it can be officially issued to the outside world after being registered by the financial management center. accordingly, the financial management center will be included in the company's contingent liabilities management, and urge the relevant business departments to cancel the guarantee in time after the guarantee expires.
article 18 cash management: strictly implement the "provisional regulations on cash management" promulgated by the people's bank of China, reasonably verify the cash inventory limit according to the actual needs of the company, and send the excess to the bank in time.
Article 19 It is strictly forbidden to use IOUs to arrive at the warehouse or misappropriate cash at will. Cashiers must check the book balance of the gold journal every day and check it with the cash on hand. If any discrepancy is found, they should find out the reasons in time. The manager of the financial management center shall regularly or irregularly check the cash on hand to ensure the safety and integrity of the cash. All cash receipts and payments of the company must have legal original vouchers.
article 2 management of bank deposits: the confidentiality of bank accounts and other accounts shall be strengthened, and it is not allowed to be leaked except for business needs. the seal of bank accounts shall be in charge and used concurrently, and it shall not be kept and used by one person. It is strictly forbidden to stamp a bank account on any blank contract.
Article 21 Cashiers should always know the balance of bank deposits, and are not allowed to issue blank checks, or lend bank accounts to any unit or individual for settlement or cash withdrawal. At the end of each month, it is necessary to do a good job of reconciliation with the bank, and prepare a bank balance reconciliation table, analyze the outstanding accounts, find out the reasons, and report to the person in charge of the financial department.
article 22 management of accounts receivable: analyze the aging and collection of accounts receivable at the end of each quarter, and report it to relevant leaders and business departments in charge, and urge business departments to actively collect accounts to avoid bad debts.
article 23 management of other receivables: the accounts shall be kept according to household pages, and the approval procedures for personal loans shall be strict. The approval procedures for loans are: borrower → department head → financial person in charge → general manager. Borrowing cash must be used for the payment of various expense projects within the scope of cash settlement.
article 24 management of short-term investment: short-term investment refers to the investment that can and will be realized within one year. short-term investment must be carried out within the scope authorized by the company, and the income, cost and profit and loss shall be accounted according to the current financial system.
Article 25
Management of long-term investments. Long-term investments refer to investments that are not intended to be realized within one year, and are divided into equity investments and debt investments. Long-term investment of the company should be carefully analyzed and certified. After approval according to the provisions of the company's approval authority, the financial management center will handle the accounting procedures. The company uses the cost method to account for the long-term investment with no actual control over the invested unit; If it has actual control, the long-term investment shall be accounted by the equity method.
article 26 management of fixed assets: assets under any of the following circumstances should be included in the accounting of fixed assets: ① houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to business operations with a service life of more than one year; (2) Items that do not belong to the main operating equipment, with a unit value of more than 2, yuan and a service life of more than 2 years.
Article 27 Fixed assets shall have accounts and cards, and the accounts and facts shall be consistent. The finance department is responsible for the value accounting and management of fixed assets, the comprehensive management department is responsible for the recording, storage and card registration of physical objects, and the finance department should establish a detailed account of fixed assets.
Article 28 The purchase and transfer of fixed assets are accounted for according to the actual cost, and the depreciation of fixed assets is accrued by classification using the straight-line method. The classified depreciation period is:
(1) 3 years for houses and business premises
(2) 3 years for communication equipment and transportation equipment
(3) 3 years for electronic computers, office and word processing equipment
(4) Electrical equipment. Fixed assets added in the current month are not depreciated in the current month, and fixed assets reduced in the current month are depreciated in the current month.
article 3 the fixed assets and other assets shall be counted regularly, and the comprehensive management department shall be responsible for the inventory once at the end of each year. in case of shortage or surplus found in the inventory, the reasons shall be found out in time, and the inventory profit and loss table shall be compiled, submitted to the finance department for review, and then the accounts shall be processed after approval by the general manager.
article 31 intangible assets refer to assets that have been used by the company for a long time and have no physical form, including patent rights, land use rights and goodwill. Intangible assets are recorded at actual cost and amortized within the benefit period or validity period by a period of not less than 1 years.
Article 32
Deferred assets refer to various expenses that cannot be fully included in the current profits and losses and need to be amortized in future years, including start-up expenses, improvement expenses of leased fixed assets and repair expenses with a large amount of amortization period exceeding one year.
the start-up expenses are amortized into the cost by stages from the business day. The amortization period is not less than 5 years, and the expenditure on improvement of fixed assets leased from operation shall be amortized in installments within the effective lease period.
article 33 the operating income of the company includes fee income and other operating income. Operating income should be confirmed in strict accordance with the accrual principle, and carefully verified and correctly reflected to ensure the authenticity of the company's profits and losses.
article 34 operating income shall be included in relevant income projects according to regulations, and shall not be withheld from the account or otherwise handled.
article 35 the business-related expenses incurred by the company in its business activities shall be included in the cost as required. Cost is an important part of managing the company's economic benefits. Controlling the cost is very important to plug the management loopholes and improve the economic benefits of the company.
article 36 the scope of costs and expenses includes: interest expenses, operating expenses and other operating expenses.
(1) Interest expense: refers to the expense of paying the cost of funds raised in the form of liabilities.
(2) Operating expenses include: staff salaries, staff welfare expenses, medical expenses, staff education expenses, trade union expenses, housing accumulation fund, insurance premiums, depreciation expenses of fixed assets, amortization expenses, repair expenses, management fees, communication expenses, transportation expenses, entertainment expenses, travel expenses, vehicle use fees, newspapers and periodicals expenses, conference expenses, office expenses, service expenses, directors' membership fees and incentive fees.
(3) Depreciation expense of fixed assets: refers to the expenses calculated and amortized by the company according to the original value of fixed assets and the classified depreciation rate of fixed assets stipulated by the state.
(4) amortization expense: refers to the amortization expense of deferred assets, and the amortization period is not less than 5 years.
(5) Various reserves: Various reserves include investment risk reserve and bad debt reserve. Investment risk reserve is drawn by the difference of 1% of the long-term investment balance at the end of the year, and bad debt reserve is drawn by 1% of the accounts receivable balance at the end of the year.
(6) management fees include: property management fees, utilities, staff meals, heating and cooling fees, attendance incentive fees and other fees.
article 37 employee welfare funds shall be accrued at 14% of total wages, trade union funds at 2% of total wages, and education funds at 3% of total wages. After the housing accumulation fund is approved, the company will pay it monthly according to a certain proportion of the total wages of employees.
article 38 strengthen the control of the total amount of expenses, strictly formulate the expenditure standards and approval authority of various expenses, and the financial personnel should carefully examine the relevant expenditure vouchers. If they are not signed by the leaders or the approval procedures are incomplete, they will not be reimbursed, and they should promptly report the violations to the leaders.
article 39 the financial management center is responsible for the management and accounting of the company's various costs and expenses, and the management of expenses is subject to budget control. the financial management center should regularly check, analyze and formulate measures to reduce costs.
article 4 the company's operating profit = operating income, business tax and additional operating expenses
total profit = operating profit+investment income+non-operating income and non-operating expenses
(1) investment income includes profits and dividends from foreign investment.
(2) Non-operating income refers to various incomes that are not directly related to the company's business operations, including: fixed assets inventory surplus, net income from disposal of fixed assets, additional refund of education fees, incomes from fines and confiscations, and income from fines, and accounts payable that cannot be paid but are approved according to the prescribed procedures.
(3) Non-operating expenses refer to various expenses that are not directly related to the company's business operations, including: fixed assets inventory losses, net losses due to damage and scrapping, extraordinary losses, charitable relief donations, compensation, liquidated damages, etc.
article 41 after the total profit of the company is adjusted according to the relevant regulations of the state, the profits after the payment of income tax shall be distributed in the following order:
(1) for the loss of confiscated property, late fees and fines for various taxes shall be paid;
(2) make up the company's losses in previous years;
(3) Withdraw the statutory surplus reserve fund, which is 1% of the after-tax profit after deducting the first two items, and will not be withdrawn when the surplus reserve fund has reached 5% of the registered capital.
(4) Withdrawal of provident fund and public welfare fund shall be accrued at 5% of after-tax profit, which is mainly used for the collective welfare expenditure of employees of the company.
(5) distribute profits to investors, and distribute profits to investors according to the resolutions of the shareholders' meeting.
Chapter IX Financial Report and Financial Analysis
Article 42 Financial statements are divided into monthly reports and annual reports, and monthly financial statements include balance sheets and profit and loss statements. The annual financial statements include balance sheet, income statement, cash flow statement, operating expenses statement and profit distribution statement. The company's monthly financial statements shall be completed within the 15th of the following month, and the annual financial accounting report shall be made within 9 days of the following year. If necessary, an accounting firm shall be hired for audit.
article 43 a financial statement shall also be submitted at the end of the year. The financial statement mainly includes:
(1) business, operation, profit realization, capital increase and decrease and turnover, financial revenue and expenditure, etc.
(2) changes in financial accounting methods and reasons, matters that have a significant impact on changes in financial status in the current period or the next period; Matters that have a significant impact on the company's financial position between the balance sheet tabulation date and the reporting period; And other matters that need to be explained in order to correctly understand the financial statements.
article 44 financial analysis is an important part of the company's financial management. the financial management center should summarize, evaluate and examine the company's operating conditions and operating results, promote income increase and reduce expenditure through financial analysis, give full play to the efficiency of funds, and provide basis for the decision-making of leaders or relevant departments by comparing different financial activities and economic benefits.
article 45 the financial reporting indicators for summarizing and evaluating the financial status and operating results of the company include: ① operating status indicators: current ratio, debt ratio and owner's equity ratio; ② Operating achievement indicators: profit rate, capital profit rate and cost profit rate.
Article 46
Hardware equipment for accounting computerization refers to microcomputers dedicated to accounting computerization and their supporting equipment, including servers, workstations, network cables, printers and UPS.