Monetary funds are money in the form of money that can be used at any time. Specifically, it includes cash on hand, bank deposits and other monetary funds (mainly including foreign deposits, letters of credit deposits, bank draft deposits, cashier's checks deposits, and monetary funds in transit, etc.). ).

Second, the management of cash

1. Scope of cash settlement

(1) Wages and allowances of employees

(2) individual labor remuneration

(3) according to the provisions of the state awarded to individuals in science and technology, culture and art, sports and other aspects of the bonus.

(4) All kinds of labor insurance welfare expenses and other personal expenses stipulated by the state.

(5) Cash for purchasing agricultural and sideline products and other materials from individuals.

(6) Travel expenses that business travelers must carry.

(seven) other expenses that need to be paid in cash as determined by the People's Bank of China.

(8) Sporadic expenditures below the settlement starting point (1000 yuan)

2. Management of cash on hand

(1) Cash on hand shall be subject to quota management, and each unit shall verify the cash on hand required for daily sporadic expenses for three to five days (in principle, the maximum amount shall not exceed 10000 yuan). The part that exceeds the cash limit on hand that day should be sent to the bank in time to ensure the safety of funds.

(two) withdraw cash from the bank and deposit it in the bank, which shall be handled by the unit to which it belongs. Whether to send a full-time security escort shall be implemented according to the provisions of the local public security department.

(3) If the cash is more than 5,000 yuan, apply for financial reserve one working day in advance.

3. imprest management

The reserve fund system is a cash management system that adopts the prepayment system for departments or individuals who have frequent sporadic daily expenditures or cannot withdraw cash from the financial department in time for special reasons.

(1) The department using the reserve fund applies for the reserve fund according to business needs.

(2) According to the daily expenses of the applicant's department and individual for one week, the Finance Department verifies the amount of reserve fund (maximum 10000 yuan) and the scope of expenditure with the applicant, and reports it to the competent leader (vice president in charge of the group, general manager and person in charge of the local company) for approval.

(3) The reserve fund shall be strictly used by the application department (supervised by the person in charge and the person in charge of the department) and individuals.

(4) The imprest shall be reported back first, and the finance department will no longer pay the advance payment within the approved imprest expenditure range.

(5) The user of the reserve fund shall prepare a "payment application form" and send it to the financial department for review together with the original expenditure voucher (pasted as required), go through the reimbursement procedures and replenish the reserve fund.

(6) The financial department shall regularly clean up the petty cash, and recover the special petty cash in time at the end of business to ensure the safety of funds.

(7) Recover the reserve fund at the end of the period and re-approve it next semester.

Three. Bank account management

1. Type of bank account

Bank deposit accounts are divided into basic account, general deposit accounts, temporary deposit accounts and special deposit accounts.

(1) basic account is the account where depositors handle daily transfer settlement and cash receipt and payment. A depositor can only open a basic account in a bank. Cash withdrawal of depositors' wages, bonuses and other cash can only be handled through this account.

(2) A general deposit account is an account opened by a depositor in a subsidiary non-independent accounting unit that is not in the same place as the depositor in basic account. Depositors can handle transfer settlement and cash deposit through this account, but they cannot handle cash withdrawal.

(3) Temporary deposit accounts are accounts opened by depositors in temporary institutions in different places for temporary business activities and for transfer settlement and cash receipt and payment in accordance with national cash management regulations.

(4) A special deposit account is an account that depositors need to open for a specific purpose. For infrastructure, renovation and other special funds that need special account management.

2. Opening and closing accounts

(1) To open and cancel a bank account, the financial department of the employing unit shall file an application for opening and canceling the account, which shall be submitted to the President for examination and approval and the Group Finance Department for the record.

(2) The relevant departments should actively cooperate with the relevant documents, materials and seals required for opening and canceling bank accounts.

(3) The relevant documents and other documents issued by the bank shall be properly kept by the Finance Department.

3. The depositor's account can only handle the depositor's own business activities, and it is not allowed to rent or transfer the account.

Fourth, check management.

The cheque is issued by the drawer, and the bank entrusted to handle the cheque deposit business unconditionally pays a certain amount of bills to the payee or holder when seeing the cheque. Cash checks can only be used to withdraw cash, and transfer checks can only be used to transfer money.

1. Payment beyond the cash settlement scope shall be made by cheque.

2. When applying for a cheque, the payment agent should indicate in the column of "Payment Method" in the "Payment Application Form".

3. When issuing a cheque, it shall be filled in in a standardized and complete manner in accordance with the relevant provisions of the People's Bank of Bill Law and China. However, the check amount and the payee's name can be supplemented by the cashier's authorized manager, but the check amount must be stamped to limit the maximum amount.

4. It is absolutely not allowed to write bad checks and bad checks. When the drawer issues a blank check, a check whose signature is inconsistent with that of the reserved bank, or a check whose payment password is wrong in the area where the payment password is used, the bank will impose a fine of 5% but not less than 1 000 yuan according to the face value when refunding the ticket; The holder has the right to demand the drawer to compensate for 2% of the check amount. Banks should stop issuing checks to those who repeatedly issue checks.

5. Upon receipt of the cheque, the cheque application handler shall sign the cheque stub and the cheque register at the same time.

6. Within one week after receiving the check, the agent must submit a valid invoice and receipt to the financial department for reimbursement; If the check is not used within one week, it should be returned to the financial department in time, otherwise the invalid ticket will be punished by the bank and compensated by the manager.

7. If the cheque is lost or exchanged, the manager should immediately report to the person in charge of the financial department and the unit leader (the president in charge of the group, the general manager and the person in charge of the local company), so as to take measures as soon as possible (report the loss, report the case) to avoid the loss. If economic losses are caused, the responsibility of the agent shall be investigated.

Verb (abbreviation of verb) fund receipt and payment management

(1) fund sub-ledger management. Cashiers can only register cash book, bank journal and check register.

(2) The income and expenditure of monetary funds shall be recorded immediately and must be settled daily.

(3) all kinds of income should be handled by the cashier. Except for some special circumstances (such as receiving and paying in different places, or obtaining the consent of the financial department in advance and authorizing the collection), no department or individual may issue receipts or collect IOUs without authorization.

(4) All monetary income must be accounted for, and no department or individual may account for sporadic income such as sales income of waste materials and residual materials, fines and compensation income, and set up a small treasury.

(5) The cash received shall be deposited in the bank in time, and the cash and checks not deposited in the bank on that day shall be stored in the safe.

(6) When receiving and paying cash and bank deposits, the receipt and payment of funds shall be checked.

(7) Invoices and receipts shall be numbered in sequence, and blank invoices and receipts shall be registered.

(8) Except for cash receipts and payments stipulated by the state, all funds are transferred by bank.

(9) Checks shall be signed by cashier and accounting supervisor at least, and the purpose shall be indicated. If a limit can be set, a limit check should be issued. Blank checks shall not be signed and sealed.

(10) After receiving the payment, the receipt and payment voucher shall be stamped with "Received" and "Paid" in time to avoid repeated receipt and payment.

(1 1) At the end of work every day, the cashier should count the cash and check the accounts, and the financial supervisor will check it irregularly.

(12) Bank deposits should be reconciled in time and bank statements should be prepared regularly. If it is found that the project does not conform to the check, it shall report to the relevant person in charge in time, investigate and make a decision.

Internal control of monetary funds

Monetary fund is the asset with the strongest liquidity and the highest risk control, and it is the foundation for the survival and development of enterprises. Most illegal acts such as corruption, fraud and misappropriation of public funds are related to monetary funds. Therefore, it is necessary to strengthen the management and control of enterprise monetary funds, establish and improve the internal control of monetary funds, and ensure the legality and effectiveness of enterprise management activities.

First, the internal control objectives and environment of monetary funds

1. Internal control target of monetary funds. The goal of internal control is the fundamental starting point for enterprise management to establish and improve internal control. There are four internal control objectives of monetary funds: ① the security of monetary funds. Ensure the safety of cash on hand and prevent theft, fraud and misappropriation through good internal control; ② Integrity of monetary funds. That is, check whether all the money received by the enterprise has been accounted for, and prevent illegal activities such as setting up "small treasury" to encroach on the income of the enterprise; (3) the legitimacy of monetary funds. That is, check whether the acquisition and use of monetary funds meet the national financial regulations and whether the procedures are complete; (4) the effectiveness of monetary funds. In other words, rational allocation of monetary funds will maximize its income.

2. Internal control environment of monetary funds. The so-called internal control environment of monetary funds is the general name of factors that have great influence on the establishment and implementation of internal control of monetary funds in enterprises. The quality of the control environment directly determines whether the internal control of the enterprise can be implemented or the effect of implementation, and affects the effectiveness of specific control. The internal control environment of monetary funds mainly includes the following factors.

(1) Management decision maker. Management decision-makers are the decisive factors of the internal control environment of monetary funds. Especially in the case of personal responsibility system of enterprise leaders, the leadership style, management style, knowledge level, legal awareness and moral concept of management decision-makers directly affect the effect of internal control of monetary funds. Therefore, management decision-makers should strengthen their self-restraint and supervision through democratic centralism and joint meetings of the party and government.

(2) Employees' professional ethics and quality. In every link of internal control, every post is mutually restricted and restricted. The negligence of any post may lead to certain control failure. For example, blank checks and seals should be kept by different people. If the accountant who keeps the seal is not vigilant and the drawer is not closed properly when going out, it will give the cashier who keeps the blank check an opportunity. As a result, it is not uncommon for cashiers to abscond with money.

(3) Internal audit. Internal audit is an activity of enterprise self-evaluation. Internal audit can help the management to supervise the effectiveness of control measures and procedures, and can find the loopholes and weak links of internal control in time. The strength of internal audit also affects the effect of internal control of monetary funds.

There are many factors that affect the internal control environment of monetary funds, such as organizational practice, management control, and authorization of rent distribution responsibility. To strengthen enterprise internal control, we must improve its control environment.

Second, the design of internal control of monetary funds

1, integrity control of monetary funds. The scope of monetary fund integrity control includes all kinds of income and debt recovery. Specifically, it is whether the monetary fund income and expenditure business occurred in a specific accounting period of the unit has been included in the relevant account according to the regulations. By checking the recovery and return of sales, procurement business or accounts receivable and payable, or the income and expenditure of accounts after the balance period, we can find the monetary funds that have not been recorded. Its control methods generally include the following:

(1) Invoice and receipt control. Invoice and receipt control is a means of integrity control, which uses the continuity of invoice and receipt numbers to check whether the amount of received monetary funds is consistent with that of invoice and receipt, so as to ensure that all received monetary funds are accounted for. There are many kinds of invoices, such as VAT invoices and transport invoice. Because these two invoices are related to the national tax, and the national tax authorities are responsible for supervision and inspection, the monetary income related to these two invoices is generally relatively complete. However, at present, the management of invoices and receipts in catering service industry is chaotic, and it is difficult to control the design. For example, enterprises illegally issue "big head and small tail" and "small head and big tail" invoices, and don't give customers catering invoices. Blank receipts and invoices can be bought everywhere, and they can make their own receipts. The receipts are either serial or five-digit, or they can be replaced by white strips. Therefore, for invoices and receipts, we must strengthen the management of printing, sending, receiving and keeping, and establish accounts. On this basis, using the serial number of such invoices, a post is designed, which is responsible for checking the stubs and personal accounts regularly or irregularly, and discovering errors and disadvantages in time.

(2) Bank statement control. Bank statement control is a control method to check the bank reconciliation list with the enterprise deposit journal to ensure the existence and integrity of bank deposits. By compiling the bank reconciliation table, you can find the outstanding items, analyze the reasons and find out whether there are any mistakes or omissions.

(3) Material balance control. Material balance control is a control method to check whether the main raw materials are balanced in quantity in the process of production and sales by using the law of material immortality to ensure the integrity of production funds. This control method is mainly suitable for production and processing industries. . (4) Traffic control. Business volume control is a control method to check the integrity of monetary funds according to a certain business volume. For example, hotels can check their monetary income according to the business volume recorded by rooms and the business volume recorded by car transportation according to shifts.

(5) Current account inspection and control. Current account checking control is a control method to find out illegal activities such as misappropriation and corruption of monetary funds of enterprises in time by checking the balance of current accounts with the other party regularly, so as to evaluate whether monetary funds are paid off in time or whether monetary funds are still in arrears. Pay special attention to the accounts receivable that have been treated as bad debts to find out whether there is any situation in which the recovered funds are not recorded.

2. Security control of monetary funds. The scope of security control of monetary funds includes: cash, bank deposits and other monetary funds. Due to the strong liquidity of notes receivable and payable, they are also included in the control of monetary funds. The security control methods of monetary funds generally include the following:

(1) account actual control point. Accounting inventory control is a common control method to ensure the safety of enterprise assets by counting monetary funds regularly or irregularly, such as preparing bank statements. According to the time of inventory, the actual inventory of accounts can be divided into regular inventory and irregular inventory, but the control effect of irregular inventory is usually better than that of regular inventory. The main feature of irregular inventory is its strong surprise, which will bring an invisible and ever-present pressure to the positions related to monetary funds.

(2) Inventory limit control. Inventory limit control is a method to reduce the risk of monetary fund safety control by using the daily monetary fund balance of approved enterprises to send monetary funds exceeding the inventory limit to banks or remit them to bank accounts. Using this method, monetary funds can also be highly concentrated and used as a whole, especially for enterprises that are short of monetary funds.

(3) Physical isolation control. Physical isolation control is a control method that takes appropriate measures to ensure that people outside physical storage are not allowed to touch physical objects. For example, cash can only be kept by cashier, and bank acceptance bills can only be managed by one person, otherwise the responsibility is unknown, and criminals are likely to fish in troubled waters and occupy monetary funds. At the same time, safeguard measures such as selecting qualified safes and safe places should be taken to ensure the physical safety of monetary funds.

(4) Post separation control. Post separation control is a control method in which different people are responsible for incompatible posts to achieve mutual containment and supervision. For example, monetary funds are separated from bookkeeping (that is, cashiers are not allowed to register journals), monetary funds are separated from bookkeeping vouchers (that is, cashiers are not allowed to prepare bookkeeping vouchers), blank checks are separated from seal keeping, bank statements are retrieved, and balance reconciliation tables are separated from preparation and review. In the specific application, we should design each control post according to the actual situation of our unit and the principle of cost-effectiveness.

3. Legitimacy control of monetary funds. The legitimacy control of monetary funds is aimed at the income and payment of monetary funds. Legality control generally adopts the method of strengthening supervision and inspection. For example, in units with small business volume and small single amount, accounting vouchers can be checked by one person; For units with large business volume and large single amount, accounting vouchers should be rechecked by two people, that is, one rechecker and one section chief should be added for rechecking. For another example, by strengthening internal audit supervision, some illegal monetary funds can be found; Get clues about illegal collection from the public by publishing the report phone number and website. In addition, a strict authorization and approval system can be implemented for the payment of monetary funds, with emphasis on controlling the payment of large monetary funds. The risk of legitimacy control is generally large, which usually involves the decision-making managers themselves. Therefore, the state will use government agencies and social forces to audit, supervise and inspect enterprises.

4. Effective control of monetary funds. The benefit control of monetary funds is a control method of holding and using monetary funds reasonably and efficiently by using various means of financing and investment, which obeys the financial management goal of maximizing enterprise wealth. Enterprises can plan the income and expenditure of monetary funds in the medium and long term. Under the condition of reasonably predicting the stock of monetary funds in a certain period, they can solve the gap of monetary expenditure by implementing some purchase policies to delay the payment of monetary funds and sales policies to accelerate the return of monetary funds, but at the same time, they should weigh the cost, expense or opportunity cost of taking the above measures and choose an optimal scheme. Similarly, we can reduce the monetary fund reserve by speeding up the purchase policy of monetary fund payment (which can reduce the purchase cost), certain credit sales policy (which can increase the selling price or expand the sales volume), or participating in various investments, but at the same time, we should weigh the decision-making benefits of the above measures, consider the monetary fund situation in the medium and long term in the future, and choose the best scheme to maximize its economic benefits. In order to achieve the above objectives, enterprises are required to comprehensively analyze various schemes when making financing and investment decisions, and at least three people are required to participate in the analysis and decision-making.