1. Dining service center to implement centralized financial management, departmental independent accounting financial management system.

2. Dining service center departments should be strictly implemented by the state, the school and logistics development group related to finance, laws, decrees, regulations and management system, consciously accept the financial and higher authorities in charge of supervision and inspection.

3. The financial office of the catering center is responsible for the daily reporting, accounting, bookkeeping and other financial accounting management; at the same time, it should also provide the director of the center with accounting information and economic analysis data, and participate in the center's planning and decision-making.

4. Financial office to assist the director of the center to do a good job of financial management of the center, the implementation of the director of the "pen" of the financial approval system.

5. Accounting staff should be responsible for accounting work, the strict implementation of accounting supervision, to comply with the scope of the cost of expenditure to reduce the cost of food. Accounting personnel should exercise their powers and duties in accordance with the Accounting Law and the Accounting Personnel Work System.

Cash management system

1. Strictly implement the State Council's Provisional Regulations on Cash Management.

2. We abide by the principle of "two lines of cash receipt and expenditure", and strictly prohibit private expenditure and misappropriation.

3. It is not allowed to use any way to other units or individuals to obtain cash.

4. Cash error, we must promptly identify the causes, make a record, according to the relevant provisions of the treatment.

5. All departments of the day income cash should be paid to the center in a timely manner to the financial office, the financial office should be sent to the bank in a timely manner, the cash on hand shall not exceed the limit.

6. Every day business income cash to be kept by the custodian, the accountant is responsible for the recovery, more than three people *** with the count, after checking in a timely manner into the accounts, and signed by the head of the department, the person concerned.

7. No one shall misappropriate or store the cash received.

8. Procurement staff to use cash, must be responsible for two people, holding the market purchase reimbursement form approved by the director of the center, to the center's financial office.

9. Because of poor work responsibility, negligence, sloppiness, resulting in cash loss, theft, should be held responsible for the parties involved, and compensate for the loss.

Bank deposits, check management system

1. Finance and accounting personnel must strictly implement the relevant provisions of the financial management, shall not lend, rent bank account number, not allowed to issue blank checks.

2. Fill out the settlement vouchers, must be careful, accurate, clear, not allowed to alter, capital and small amount to be consistent.

3. Cashiers from the bank to buy back checks, first of all, according to the order of the number in the check register, and then enabled, unused blank checks to be kept in a safe place.

4. The cashier should carefully check the bank accounts, to do day-to-day and monthly, the outstanding accounts to be prompt to clean up.

5. Center accountant to check the cash on hand and bank deposits from time to time.

6. Checks and seals should be stored separately.

7. Procurement staff to receive checks, must fill out the "Food Service Center blank transfer check request form", approved by the director, the cashier to fill in the date, purpose, limit, before receiving.

8. Purchasers use the check after the check, to report the accounts in a timely manner, such as special circumstances, approved by the director, must also be cleared before the end of the month.

Borrowing system

1. Any borrowing must strictly comply with the approval procedures.

2. Anyone who borrows money must fill out a loan slip, approved by the director of the center before payment.

3. Procurement staff working capital must be returned at the end of the year, and the following year to re-borrow.

4. General borrowing must be reported within one week of completion of the task.

Receipts management and reporting system

1. The establishment of a credit register of receipts, managed by a person responsible for management.

2. Wrong receipts must be retained in the receipt book, not allowed to tear off the waste.

3. Purchase of raw materials and commodities for the purchase of food, you must fill in the market purchase orders and delivery notes can be reported, otherwise, the finance will not be processed.

4. When reporting, the market purchase orders, invoices, there must be a custodian, the handler, the director of the cafeteria, the director in charge of the deputy director and the director of the signature before reimbursement. At the same time, the bill of lading for a variety of goods, you must list the details of the purchase and unit price, the custodian, the handler's signature attached to the bill of lading.

5. Travel expenses in accordance with the school's financial regulations.

Accounting vouchers and accounting records management system

1. Accounting vouchers should be randomly checked from time to time, and in the binding should be reviewed before.

2. For the review of accounting vouchers with errors, to be corrected in accordance with the prescribed procedures.

3. Accounting files should be properly maintained, stored in an orderly manner, easy to find.

4. The annual formation of accounting records should be organized into volumes, bound books, and strict implementation of the security and confidentiality system, shall not be stacked at random, destruction and loss and leakage.

5. Accounting files to the end of the custodianship period, to be destroyed, must be reported to the Group Financial Services Section approved before destruction.

6. Accounting records should be destroyed in the logistics group under the supervision of the Financial Services Section, by the center accounting cashier to check the accuracy of the destruction after the destruction of the destruction of the inventory on the signature, seal and destruction of the situation reported to the director of the center.