1. all employees of the company must abide by the articles of association and abide by the company's rules, regulations and decisions.
second, the company advocates the idea of "playing a game of chess" and prohibits any department or individual from doing anything that harms the interests, image, reputation or development of the company.
third, the company constantly improves the company's operation and management system and implements various forms of responsibility system by giving full play to the enthusiasm and creativity of all employees and improving the technical, management and operation level of all employees, so as to continuously strengthen the company's strength and improve economic benefits.
iv. the company encourages all employees to study science, technology and cultural knowledge assiduously, provides conditions and opportunities for employees to study and further their studies, strives to improve the overall quality and level of employees, and creates a team of employees with new ideas, hard work style, strong business and sophisticated technology.
v. the company encourages employees to actively participate in the company's decision-making and management, and encourages employees to give full play to their talents and put forward reasonable suggestions.
VI. The company implements the distribution system of "on-the-job salary system" to provide employees with income and welfare guarantees, and gradually improve employees' treatment in all aspects with the improvement of economic benefits; The company provides employees with an equal competitive environment and promotion opportunities; The company carries out the post responsibility system, implements the attendance and assessment system, evaluates the excellent first, and commends and rewards those who have made contributions.
VII. The company advocates a pragmatic work style to improve work efficiency; Advocate strict economy and oppose extravagance and waste; Advocate employees to unite and help each other, help each other in the same boat, carry forward the spirit of collective cooperation and creativity, and enhance the cohesion and centripetal force of the group.
VIII. Employees must maintain the company's discipline, and any violation of the company's articles of association and various rules and regulations shall be investigated. Employee code
1. Abide by discipline and law, be loyal to their duties, and love their jobs and dedication. Second, maintain the company's reputation and protect the company's interests. Three, obey the leadership, care for subordinates, unity and mutual assistance. Four, care for public property, thrift, put an end to waste. Five, continuous learning, improve the level, proficient in business. Six, aggressive, pioneering, realistic and innovative. General rules of financial management system
In order to strengthen financial management, this system is formulated in accordance with relevant national laws and regulations and the financial system of the Construction Bureau, combined with the specific situation of the company.
1. Financial management must strictly implement financial discipline on the basis of strengthening macro-control and micro-invigoration, aiming at improving economic benefits and strengthening the economic strength of enterprises. Financial management should implement the policy of "running enterprises with diligence and thrift", be thrifty and prudent, stop extravagance and all unnecessary expenses, reduce consumption and increase accumulation in enterprise management.
financial institutions and accountants
second, the company has a finance department, and the director of the finance department assists the general manager in managing the financial accounting work.
3. A cashier may not concurrently manage, keep accounting files and register accounts of creditor's rights and debts.
fourth, accountants should conscientiously implement the post responsibility system, carry out their duties, cooperate with each other, truthfully reflect and strictly supervise various economic activities. Accounting, accounting and reimbursement must be complete in procedures, true in content, accurate in figures, clear in accounts, monthly in settlement and recent in reimbursement.
5. In handling accounting affairs, financial personnel must adhere to principles and act according to regulations. For matters that violate financial discipline and financial system, we must refuse to pay, refuse to reimburse or refuse to implement, and report to the general manager in time.
Sixth, the accountants should strive for stability and not be transferred casually. Financial personnel who transfer their jobs or leave their jobs for some reason must go through the handover procedures with their successors. Those who have not gone through the handover procedures shall not leave their jobs or interrupt their accounting work. Handover includes accounting vouchers, statements, accounts, funds, official seals, physical objects and outstanding matters managed by the transferor. The handover must be supervised by the Finance Department of the Construction Bureau.
accounting principles and subjects
VII. The company strictly implements the accounting law of the People's Republic of China, the regulations on the functions and powers of accountants, the working rules of accountants and other laws and regulations on accounting general principles, accounting vouchers and account books, internal audit, property inspection, cost inventory and other matters.
VIII. The bookkeeping method is debit and credit bookkeeping. The bookkeeping principle adopts accrual basis, with RMB as the bookkeeping base currency.
9. All accounting vouchers, account books and statements are recorded in Chinese, and numerals are recorded in Arabic numerals. Recording and writing must use a pen, not a pencil or ballpoint pen.
X. The company takes assets with a unit price of more than 2, yuan and a service life of more than one year as fixed assets, which are divided into five categories:
1. Houses and other buildings;
2, machinery and equipment;
3. Electronic equipment (such as microcomputer, copier, fax machine, etc.);
4. Means of transport;
5. Other equipment.
Xi. The depreciation period of various fixed assets is:
1. 35 years for houses and buildings;
2, machinery and equipment for 1 years;
3. Five years for electronic equipment and transportation;
4. 5 years for other equipment.
fixed assets are depreciated without residual value. Fixed assets can continue to be used after depreciation, and depreciation is no longer accrued; Fixed assets scrapped in advance should be fully depreciated.
12. The purchased fixed assets shall be based on the purchase price plus transportation, loading and unloading, packaging, insurance and other expenses. Fixed assets to be installed shall also include installation costs. The original price of fixed assets as investment shall be the price agreed in the investment agreement.
XIII. Fixed assets must be counted by the Contract Office of the Finance Department once a year, and the valuation of inventory surplus, inventory deficit, scrap and fixed assets must be strictly reviewed, and after being approved according to regulations, it will be handled at the annual final accounts.
1. The full replacement value is taken as the original price of the fixed assets with surplus, and the accumulated depreciation is estimated according to the old and new degree, and the difference after accumulated depreciation of the original price is transferred to the provident fund.
2. The original price and accumulated depreciation of fixed assets due to inventory losses shall be offset, and the difference between the original price and accumulated depreciation shall be treated as non-operating expenses.
3. The difference between the incomings of scrapped fixed assets (net after deducting cleaning expenses) and the net value of fixed assets will be transferred to the common reserve fund, and its losses will be treated as non-operating expenses.
4. The company should go through accounting procedures for the purchase, sale, cleaning and scrapping of fixed assets, and set up a subsidiary ledger for accounting of fixed assets.
management of funds, cash and expenses
XIV. The finance department should strengthen the management of assets, funds, cash and expenses to prevent losses, put an end to waste, make good use of them and improve efficiency.
15. bank accounts must be opened and used in accordance with bank regulations. Bank accounts are only used for the settlement of business income and expenditure of this unit. It is strictly forbidden to borrow accounts for the use of other units or individuals, and it is strictly forbidden to collect and transfer funds for other units or individuals.
XVI. The account number of a bank account must be kept confidential, and it is not allowed to be leaked unless it is necessary for business.
XVII. The use of the bank account seal is subject to the dual-use system, that is, the financial seal is kept by the cashier, the legal representative and the accountant's private seal are kept by the accountant, and it is not allowed to be kept and used by one person. The seal keeper is temporarily on a business trip and entrusted by others to take care of it.
XVIII. Bank account transactions should be recorded one by one, and it is not allowed to collect more than one, and it is not allowed to record the income against the expenditure. Check with the bank statement on a monthly basis, and if the income and expenditure are not reached, adjust the balance one by one.
XIX. Payment shall be made according to the approved contract, and the payment method and purpose shall not be changed; The payee (person) shall not be changed unless it is formally entrusted by the payee in writing and approved by the general manager.
2. Cash on hand shall not exceed the limit, and white bars shall not be used as cash. Cash receipts and payments shall be settled on a daily basis, so as to ensure that the book balance of cash on hand is consistent with the actual inventory, the balance of bank deposits is consistent with the bank statement, and the amounts of cash and bank journals are consistent with the amounts of cash and bank deposits respectively.
twenty-one, if you are on a business trip and borrow public funds with the approval of the general manager, you should pay them off within seven days after you return to your unit, and you must not default. No one may borrow public funds except for business and with the approval of the general manager.
twenty-two, strict management of cash receipts and payments, except for general sporadic daily expenditures, the rest of investment and engineering expenditures must be settled by bank transfer, and cash cannot be paid directly.
XXIII. Blank checks must be marked with the limit, date, purpose and service period, and submitted to the General Manager for approval. All blank checks and invalid checks must be stored in the safe. It is strictly forbidden to stamp blank checks before use.
twenty-four, normal office expenses, must have a formal invoice, complete seal, signed by the person in charge, department head, and be reimbursed for payment after approval by the general manager.
25. without the approval of the board of directors, it is strictly forbidden to guarantee loans for foreign units (including joint ventures and cooperative enterprises) or individuals.
twenty-six, strict approval procedures for the use of funds. Accounting personnel have the right and must refuse to handle all matters concerning the use of funds with incomplete approval procedures. Otherwise, it will be punished according to the violation of regulations and be jointly and severally liable for the loss of the funds.
purchase and management of office appliances and supplies
XXVII. All office appliances and supplies can be purchased only after being planned by the office and approved by the leaders.
28. All appliances must be managed by a special person in the office. Go through the registration procedures, office cabinets, tables and chairs should be numbered and checked frequently.
twenty-nine, personal office supplies and appliances should be properly kept, and they should not be discarded and lent out at will. When the job is transferred, they must go through the handover procedures. If they are lost, they should be compensated according to the price.
Other matters
3. Submit financial statements and other financial materials in a timely manner according to the requirements of the higher authorities.
thirty-one, actively participate in the financing of construction funds, and try to make the capital structure more reasonable through fund-raising activities in order to achieve optimization.
thirty-two, cooperate with the business department of the company to supervise and manage the completion and financial accounts of the project.
thirty-three, consciously accept the inspection and guidance of the superior supervisor, finance, taxation and other departments, and constantly improve the system and work according to their requirements.
general principles of contract management system
in order to strengthen contract management, avoid mistakes and improve economic benefits, this system is formulated in accordance with the provisions of the Contract Law and other relevant laws and regulations and in combination with the actual situation of the company.
1. This system is applicable to all contracts signed by the company.
2. Contract management is an important part of enterprise management. Doing a good job in contract management is of positive significance to the development of the company's economic activities and the acquisition of economic benefits. Leading cadres at all levels, corporate clients and other relevant personnel must strictly abide by and earnestly implement this system. All relevant departments must cooperate with each other and work together to do a good job in the contract management of the company with "respecting contracts and keeping reputation" as the core.
signing of the contract
3. The general manager or deputy general manager and the person in charge of the relevant department shall participate in the contract negotiation, and no one may directly negotiate the contract with the other party.
iv. when signing a contract, you must abide by the laws, policies and relevant regulations of the state. To sign a contract with foreign countries, in addition to the legal representative, it must be a legal person client with a legal person power of attorney, and the legal person client must be responsible for the enterprise.
5. Before signing a contract, the contractor must carefully understand the situation of the other party.
VI. When signing a contract, we must implement the principles of "equality and mutual benefit, consensus through consultation, and compensation for equal value" and "low price and good quality, and signing on the basis of merit".