I. General Principles

The Finance Department is the management and execution organization of all financial affairs and capital activities of the company, and is responsible for the daily financial management, fund-raising management and financial analysis of the company. Its work scope and responsibilities mainly include:

1. Responsible for the financial management of the company. Prepare the company's financial revenue and expenditure plans; Review the use of funds and expenses; Recover the sales amount of products, and clean up and collect the receivables; Handle daily cash receipt and payment, expense reimbursement, tax payment, bank bill settlement, keep cash on hand and blank bank bills, and compile daily capital report; Do a good job in company financing; Handle and coordinate relations with industry and commerce, taxation, finance and other departments, and pay taxes according to law.

2. Be responsible for the accounting work of the company. Abide by the accounting standards and financial regulations promulgated by the state and conduct accounting in accordance with the accounting system; Prepare annual, quarterly and monthly accounting statements; In accordance with the provisions of the accounting system, set up accounting subjects, set up subsidiary ledgers, ledgers and auxiliary accounts, keep accounts, close accounts and reconcile accounts in a timely manner, so that the accounts are consistent, the accounts are consistent, the accounts are consistent, and the accounts are consistent; Manage accounting files well.

3. Be responsible for the company's cost accounting and cost management. Set up cost collection procedures and cost accounting accounts, do a good job in cost accounting, control cost expenditure, collect and register various cost data, and provide information for cost prediction, control and analysis in a timely and correct manner; According to the contract, budget, audit and pay for equipment and materials, and cooperate with various departments to make settlement; Improve the setting of various cost auxiliary accounts and improve various statistical data.

4. Establish an economic accounting system, analyze economic activities regularly by using accounting data, statistical data and other relevant information, judge and evaluate the production and operation results and financial status of the enterprise, and provide basis for the company's leaders to make decisions.

5. Cooperate with the internal audit of the company.

according to the above work scope and responsibilities, this system is specially formulated to strengthen financial management.

2. Responsibilities of financial work post

(1) Responsibilities of financial manager

1. Propose plans for post setting, staffing and accounting organization procedures. At the same time, it is responsible for the selection, training and assessment of accounting personnel.

2. Establish a standardized financial model according to the company's specific conditions, guide the establishment and improvement of relevant financial accounting systems, and be responsible for the inspection and assessment of the implementation of the company's internal financial management system.

3. forecast, plan, control, calculate, analyze and assess the cost, and supervise all departments to reduce consumption, save costs and improve economic benefits.

4. Other related work.

(II) Responsibilities of financial supervisor

1. Responsible for managing the daily financial work of the company.

2. Be responsible for putting forward proposals and opinions on the internal organization setting, staffing, transfer and employment, promotion and dismissal of the department.

3. Be responsible for the management, education, training and assessment of financial personnel in this department.

4. Be responsible for the formulation of the company's accounting and financial management system and the implementation of computerized accounting management.

5. Strictly implement the company's various systems and strengthen financial management.

6. Participate in the prediction, planning, accounting, analysis, decision-making and management of the company's various capital operation activities, and do a good job in guiding, supervising and inspecting the work of this department.

7. Organize and guide the preparation of financial revenue and expenditure plans and financial budget and final accounts, and supervise their implementation; Assist the financial manager to control, analyze and evaluate the cost.

8. Be responsible for supervising the sorting, collection and filing of financial historical data, documents, vouchers and statements, and report them for destruction according to the prescribed procedures.

9. Participate in the formulation of product prices, wages, bonuses and welfare policies.

11. Complete other tasks assigned by the leaders.

(3) Accounting responsibilities

1. Keep accounts, double accounts and submit accounts according to regulations, so that the procedures are complete, the figures are accurate, the accounts are clear and timely;

2. Invoice issuance and audit, supervision of the occurrence and recovery of various business funds, and arrangement, audit and summary of business statements;

3. Accounting of product cost, inventory of warehouse products and materials, checking, summarizing and saving of bills;

4. Preservation and management of accounting vouchers, account books, statements and other files;

5. Complete other tasks assigned by department heads or relevant leaders.

(4) Cashier's responsibilities

1. Establish and improve various account books of cash cashiers, and strictly review cash receipts and payments vouchers.

2. strictly implement the cash management system, and do not take cash.

3. Make a daily settlement of bank and cash receipts and payments, and check them in time to ensure that the accounts are consistent with the facts.

III. Cash management system

1. The cashier of the company is responsible for all cash receipts and payments, and expenses reimbursement and personal loans should be strictly controlled. Personal loans and external payments should be approved by the general manager with the signature of the person in charge and the head of the department to review and indicate the purpose. Under special circumstances such as the financial manager's going out or urgent need for production and operation, the personnel authorized by the general manager can also sign the approval, but the general manager will go through the relevant formalities after returning.

2. The reimbursement voucher must have invoices and documents, and the contents of the receipt and payment voucher must be true, complete and legal;

3. establish and improve the cash journal book. the cashier should register the cash flow receipts and payments account one by one according to the approved receipts and payments voucher, and check the inventory with the balance every day. Do it daily and monthly, and the accounts are consistent. Check with the general ledger at the end of the month. In case of any long or short payment, the reasons shall be found out in time. If the reasons cannot be found out, the long payment shall be turned over to the public, and the short payment shall be compensated by the responsible person.

4. A reasonable cash limit on hand (zero consumption for three days) shall be verified according to the business size. Cash collected on the same day shall be delivered to the bank in time, and overnight cash exceeding the limit shall not be retained to ensure the safe inventory of property. When the cashier receives cash, he shall immediately issue a "Payment Form" in duplicate and affix a cash receipt stamp, with the signature of the cashier and the payer, and each copy shall be kept.

5. Any cash expenditure must be submitted for approval according to the system. If it is necessary to advance cash due to business trip or other reasons, a loan slip must be filled out and approved by the financial manager before cash can be spent. When employees reimburse expenses, cashiers should deduct all kinds of loans in time, and employees are not allowed to occupy the company's funds for a long time. The borrower should repay the cashier in time within five days after returning from a business trip or borrowing money.

6. The cash cashier is the fund settlement center of the enterprise, and other personnel should report the operating income, the realization of leftover materials, the fine of employees, the sale of waste and other funds to the Finance Department in time, so as to register and summarize them in time and do accounting treatment.

6. After the receipt and payment documents are processed, the cashier must sign and seal the verified receipt and payment voucher, and affix the cash receipt and payment stamp on the original document to prevent repeated reimbursement.

7. A cashier may not be in charge of account registration and accounting file management related to creditor's rights, debts, income and expenses.

IV. Check management

1. Settlement vouchers and seals such as bank checks should be kept separately by two people. The cashier is responsible for the purchase, filling and preservation of checks.

2. To strictly control bank deposits and expenditures, bank payments must be approved by the general manager and the procedures are complete. If the improper use of checks causes losses to the enterprise, the parties concerned shall be liable for compensation.

3. Establish and improve the "Bank Deposit Journal" book, and the cashier should register the bank running income and expenditure accounts one by one according to the approved income and expenditure vouchers, and make a balance every day; Check with the bank reconciliation form regularly, and find out the reasons and report when there are long-term outstanding accounts.

4. When a cashier receives a check, he must immediately issue a Payment Form in duplicate and indicate the reason for the receipt. After the cashier and the payer sign it, the payer and the cashier keep one copy respectively.

5. A "requisition form" must be filled in for cheque use, and the cashier can only issue it after it is signed by the manager, department manager, financial supervisor (manager) and general manager (unplanned part). The cheque issued must be sealed with the date, name and amount of the payee, and a blank cheque is not allowed.

6. The cheque drawn must be signed or sealed by the payee on the ticket head, indicating the date, amount and purpose.

V. Preservation of seal and checking of cash and bank deposits

1. Bank seal must be kept separately. The financial special seal and legal person seal shall be kept by the financial manager and cashier respectively.

2. After completing the cashier's work every week, the cashier should prepare a "Cashier's Report" on the income, expenditure and balance of cash on hand and bank deposits, and the accountant or the person designated by the general manager will conduct regular account checking every Friday afternoon and at the end of each month, and conduct spot checks at other times.

3. The cashier should check the book balance of the bank deposit journal with the balance of the statement forwarded by the bank where the account is opened, and the accounting system "statement of bank reconciliation" should be used to check the outstanding items.

VI. Responsibilities of warehouse managers and inventory management

1. The company's inventory mainly includes raw materials, low-value consumables, packaging materials, semi-finished products and finished products.

2. Before the materials are accepted and put into storage, the warehouse management personnel should check in detail whether the name, specification, model, quantity and quality contained in the invoice are consistent with the actual situation, and can only accept and put into storage after checking, and fill in the material acceptance receipt. The material acceptance receipt is made in triplicate, with one copy kept as the accounting voucher for warehouse management personnel, one copy submitted to the financial department for accounting after being approved by the department manager along with the invoice and purchase order, and the other copy as the supplier's certificate.

3. For materials whose goods have arrived but the invoices have not arrived, the warehouse manager can handle temporary warehousing according to the supply list, and issue a receipt document to indicate that the invoices have not arrived.

4. Material delivery management: The warehouse manager shall issue a requisition form for raw and auxiliary materials used in the production workshop, and the contents to be filled in shall be comprehensive, true and accurate. It must be signed by the picking person and the workshop director. The picking list is the basis for collecting costs and expenses, and the picking list is in triplicate, with one for workshop statistics, one for finance and one for warehouse. At the end of the month, the workshop statistics shall compile the summary table of material consumption according to the material requisition, and the warehouse department shall compile the summary table of material delivery, and the workshop, warehouse and financial department shall reconcile and check the consistency.

5. Product warehousing management. After the finished products are produced in the workshop, the warehouse manager fills in the finished goods receipt form, which is in triplicate; A warehouse bookkeeping, a copy to the finance, a copy to the workshop statistics to calculate wages and other assessment indicators.

6. finished product delivery management: the payment accountant issues the sales invoice, and the warehouse manager fills in the product delivery list. Only when the doorman sees the delivery list stamped with the special financial seal or signed by the general manager can he check and release the vehicles and other transport trucks.

7. The warehouse department should register relevant account books in time, and set up subsidiary ledger or temporary receipt account for materials and finished products. The warehouse manager should summarize and fill in the inventory income and expenditure report form according to the raw material purchase list, workshop picking out list and daily report of product production and sales, and submit it to the competent accountant for financial accounting. The relevant accounts must be checked with cashier accountant and cost accountant on the 5th, 5th and 25th of each month, and verified. If there is any discrepancy, the reasons should be found out in time and written off.

8. Management of products in process and self-made semi-finished products at the end of the month. At the end of the month, the production department and workshop statisticians should do a good job in the inventory and registration of products in process and self-made semi-finished products, and prepare and submit the inventory registration form in time to ensure the authenticity and accuracy of cost accounting at the end of the month.

9. The warehousing procedures for other inventories and materials shall be handled according to the warehousing procedures for raw materials.

11. The general manager shall sign and approve the materials out of the warehouse for business or other non-production needs.

11, before the 25th of the month, the warehouse staff should send the warehouse-in and warehouse-out joint summary table to the financial department.

VII. Property management system

1. Scope of company property: company property includes fixed assets and low-value consumables; All machinery and equipment, power equipment, transportation equipment, tools and instruments, management appliances, buildings, etc. purchased or made by the company are classified as fixed assets with a single value of more than 2,111 yuan and a service life of more than one year; All articles and appliances with a single value of less than 2111 yuan or a value of more than 2111 yuan but a durable life of less than one year are low-value consumables.

2. The company's finance department is responsible for the accounting of all the company's assets: all the fixed assets used by the company's headquarters and all the company's office supplies are under the centralized management of the finance department; Machinery and equipment, power equipment, tools and instruments used by all production departments of the company are under the centralized management of all departments; Designate a person to be responsible for the business accounting of the company's property, set up a ledger, register the purchase, use and inventory of the company's property, organize the storage and maintenance of the company's property, and formulate corresponding measures and methods.

3. Purchase and allocation of property: The purchasing department shall prepare the property purchase plan and make market inquiry according to the development needs of the company, and the purchase can only be made after countersigned by the finance department and approved by the competent leader of the company; After the property is bought back, the property income acceptance form should be filled in. The property income receipt is in duplicate, and the financial department shall handle the reimbursement procedures based on the property income receipt, property invoice and purchase plan. The centralized property management department shall register the account with the acceptance certificate; When all departments need to collect fixed assets, they should fill in the requisition form, which should be approved by the department manager, submitted to the office for approval, and approved by the company's competent leader; The requisition of fixed assets is issued by the user department, and the requisition is in triplicate. One copy is kept by the collecting department, one copy is sent to the centralized property management department as the proof of property issuance, and the other copy is regularly summarized by the centralized property management department and submitted to the finance department for reimbursement; The transfer of property between companies should be handled by the centralized property management department and sent to the finance department for filing.

4. Inventory and inventory of property: the centralized management department of the company's property should conduct inventory in property inspection regularly, and a comprehensive inventory must be conducted at the end of the year; The year-end property inventory of each department must be attended by financial personnel; If inventory gains, losses and damages are found after property inventory, the profit and loss report form shall be filled in, and the reasons for losses and damages shall be explained in writing. For property losses caused by personal dereliction of duty, the responsibility of the person in charge and the person in charge must be investigated; Where the fixed assets that have reached the condition of natural scrapping, the centralized property management department shall, jointly with the Finance Department, organize an assessment, and the assessment shall be reported to the company's competent leader, who shall decide on the handling opinions; Where the fixed assets that have not reached the natural scrapping conditions but can not be used normally, the user department shall find out the reasons and report them truthfully; In case of personal liability accident, the relevant responsible personnel shall be responsible for compensating for the losses; If losses are caused by natural disasters or other force majeure reasons, they shall be reported to the general manager for decision.

VIII. Payment approval system

(1) Purpose: To simplify the approval procedures for expenditures and improve work efficiency. Prevent personal occupation of company property.

(II) Principles of application

1. Using the company's departmental unit system, the person in charge of each department is fully responsible for the business indicators of the department in the business plan and budget.

2. The department manager may appropriately delegate his authority or part of his authority to his deputy manager or department head in written form.

(III) Examination and approval procedures

1. Planned reimbursement: handlers (with original vouchers), managers in charge (department heads) and finance department

2. Over-planned reimbursement: handlers (with original vouchers and overrun reports), managers in charge (department heads), finance department and general manager

(4) Plan approval.