First, strengthen the management of original vouchers, and prepare accounting vouchers according to the original vouchers that have been verified without error. Such as: date of voucher filling, voucher number, summary of economic business, accounting subject, amount, number of original vouchers attached, signature or seal of voucher filling personnel, approver and accounting supervisor.
Two, the receipt and payment vouchers shall be signed or sealed by the cashier.
Three, do a good job in accounting audit, accounting personnel should carefully review the legality, authenticity, integrity of procedures and accuracy of information of each business.
Four, the preparation of accounting vouchers and statements should be audited by a special person, and major issues should be audited by the person in charge of finance.
Five, accounting personnel according to the different contents of the account, regularly check the relevant data recorded in the accounting books with physical inventory, monetary funds, current units or individuals. , ensure that the accounts are consistent, the accounts are consistent, and the accounts are consistent.
Six, the establishment of accounting files, including accounting vouchers, accounting books, accounting statements and other accounting information should be established files, properly kept.
Seven, according to the actual needs of the company, reasonably check the cash inventory limit, and send the excess to the bank in time.
Eight, it is strictly prohibited to arrive in the treasury and misappropriate cash at will. The cashier must settle the book balance of the gold journal every day and check it with the cash on hand. If any discrepancy is found, find out the reason in time. The directors of the company shall regularly or irregularly check the cash on hand to ensure the safety and integrity of the cash.
Nine, strengthen the confidentiality of bank accounts and other accounts, not allowed to leak unless it is necessary for business, the bank account seal shall be taken care of by a special person, and shall not be kept and used by one person. It is strictly forbidden to stamp a bank account on any blank contract.
Ten, the accounts receivable, do an aging and collection analysis at the end of each month, and report to the relevant leaders and business departments, and urge the business departments to actively collect, to avoid the formation of bad debts.
Eleven, non-operating income should be included in the relevant income items in accordance with the provisions, and shall not be withheld from the account or other treatment.
12. Business-related expenses incurred by the company in its business activities shall be included in the cost according to regulations.
Thirteen, strengthen the total cost control, strictly formulate the expenditure standards and approval authority. Financial personnel should carefully review the relevant expenditure vouchers. Without the signature of the leader or incomplete approval procedures, it will not be reimbursed, and those who violate the relevant system provisions should report to the leader in time.
Fourteen, enterprises must carry out regular or irregular inventory of inventory products. Any surplus, shortage, damage or scrapping of property and materials shall be handled in time to ensure that the accounts of property and materials are consistent and the funds are complete.
XX marketing center
March 2009 12
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