One, the person in charge of financial positions
1, the person in charge of finance in the unit under the leadership of the person in charge of the unit is fully responsible for unit financial management and accounting work. According to the division of labor, the principle of internal control, put forward the financial and accounting job setup and staffing program; responsible for organizing the establishment of the operating environment of the software system, to determine the operation of the use of personnel, and make provisions for the authority of the operator; responsible for the day-to-day management of computerized accounting, coordination of the working relationship between the computerized positions, and often check the computer output of the accounts, vouchers, the correctness and timeliness of the data; in the case of a failure of the system In the event of system failure, timely organization of relevant personnel to restore the normal operation of the system as soon as possible.
2, conscientiously implement the state's financial policies, laws and regulations, and strictly follow the financial discipline and regulations. Supervision and inspection of the unit's financial accounting system, found that the problem, timely correction, such as the discovery of major problems, should be promptly reported to the head of the unit or higher authorities.
3, according to the unit's development planning, business work plan and and the control indicators issued by the higher level, the preparation of various types of financial plans, budgets, and organize the implementation of the year. At the same time to strengthen the budget analysis, provide timely information, adjust the budget, and strengthen the management of business income and expenditure.
4, in accordance with the relevant provisions, strict review of the tax, provident fund, pensions, unemployment benefits, medical insurance premiums and other payments due, and urge timely payment procedures, so as to achieve on time, full payment.
1, the use of accounting information, the use of scientific methods, economic forecasting, to identify loopholes and shortcomings in the management of the proposed improvements and measures to fully tap the potential to increase revenue and reduce expenditure, for the leadership of the decision-making as a good adviser.
2, the implementation of accounting supervision in accordance with the law. Organization of the unit's economic activities on a regular or irregular basis to carry out inspections and business guidance, found in violation of financial laws and regulations in a timely manner to stop and correct the behavior of the major problems in a timely manner to the head of the unit and the relevant departments to report.
3, organization and supervision of financial and accounting staff to study political theory and accounting business, abide by professional ethics, and constantly improve the political and ideological quality of accounting staff and business level, and the personnel belonging to their respective duties in accordance with the inspection and assessment of the rewards and punishments, and impartiality, to promote the standardization of financial management and accounting and systematization of the work.
Second, the cashier position
1, strictly abide by the financial discipline and the state cash management and bank settlement system, in accordance with the provisions of the cash receipts and disbursements and bank clearing operations, all monetary funds receipt, payment vouchers for careful review, do not comply with the provisions of the receipts and disbursements of vouchers have the right to refuse to accept or return to the request to remake.
2, comply with the relevant provisions of the cash custody, to ensure the safety of cash on hand. Shall not be used against the Treasury, shall not misappropriation of funds. Safe deposit box password, keep the key, shall not be arbitrarily transferred to another person's custody. Comply with the provisions of the cash inventory limit, more than the inventory limit part of the cash deposited into the bank in a timely manner.
3, keep and use the seal and blank checks, blank receipts. At any time to grasp the bank balance, is strictly prohibited the issuance of blank checks; fill in the wrong check must be stamped "void" stamp, and stubs are kept; check loss should be lost in a timely manner for the lost procedures; blank receipts should be properly stored, and carefully in accordance with the provisions of the receipt, cancellation procedures.
4, timely confirmation of the records of receipt and payment vouchers, reconcile the book balance and cash on hand, in accordance with the provisions of the management of bank deposits, monthly reconciliations with the bank, to maintain the consistency of the balance between the two sides, the outstanding items to be inquired in a timely manner, clean up.
5, responsible for the collection of the hotel's income, according to the amount received to issue receipts, and will collect the money deposited in the bank in a timely manner.
6, responsible for the hotel staff night shift fee, travel expenses and other daily reimbursement and temporary workers payroll.
7, conscientiously complete other matters assigned by the person in charge of finance.
Three, billing positions
1, according to the audit of all types of original documents, according to the accounting system of the hospital accounting and accounting software requirements for the preparation and input of vouchers. Requirements for the correct use of subjects, a concise summary and can explain the content of economic operations and the relationship between the voucher content is complete, complete procedures, fill in a timely manner.
2, responsible for printing out the vouchers, timely binding. At the same time do a good job of data backup.
3, timely preparation of bank deposit balance reconciliation statement, verification of outstanding accounts, so that the bank deposit account balance and bank reconciliation statement reconciliation.
4, the operation of the process of problems, failures should be recorded at any time, and timely report to the financial officer.
Four,
1, according to the unified accounting account, set up general ledger, ledger and memo book, the use of
computerized accounting system on the preparation of all the vouchers prepared by the preparer to review the bookkeeping.
2, the end of the month, according to the general ledger account balance sheet, and the detailed accounts to ensure that the accounts are consistent, at the same time, but also according to the account records and inventory of physical goods, monetary funds, the current unit or individual to carry out regular checks, so as to ensure that the evidence, the account is consistent.
3, according to the requirements of the computer output account pages to organize and binding.
4, previously recorded accounts of individual transfers, error correction, etc., should be agreed to by the person in charge of finance before the implementation of the computer.
Fifth, audit positions
1, according to the "Accounting Law" and related regulations, financial systems, income and expenditure standards, etc., is responsible for bookkeeping vouchers and original vouchers and other accounting data, including the legality of the economic operations, the normative summary, the completeness of the annexes, the completeness of the formalities, the correctness of the accounting entries and accounting data, and so on.
2, the inaccurate, illegal, incomplete, irregular vouchers returned to the relevant personnel to correct, make up, and then re-fill and review.
3, the computer output of the statement in a timely and logical review to ensure that the accounting statement figures, content and books consistent, and the table table.
4, according to the audit found in the problem, put forward to further improve the accounting system, improve the accounting work of the comments and suggestions. Audit found in the larger problems or suspicious phenomena, take the initiative to report to the financial controller.
Sixth, the statement preparation
1, in accordance with the higher provisions of the unified statement format and requirements for the preparation of accounting statements, so that the figures are true, the calculation is correct, the content is complete, the description is clear, and the preparation of timely.
2, according to the implementation of the budget, financial thematic analysis, quarterly preparation of financial analysis report, analyze the reasons for changes in profit and loss, and put forward constructive suggestions for the leadership to provide a basis for economic decision-making.
3, responsible for the preparation of year-end accounting accounts, writing a comprehensive analysis report.
Seven, system management positions
1, responsible for financial software operating system maintenance, regular inspection of computer equipment to ensure that the normal operation of machinery and equipment, no unauthorized modification of the program and formula.
2, strictly abide by the provisions of the computer system, do a good job of password and password confidentiality.
3, regularly check the computer virus, maintenance of accounting data in the machine.
4, responsible for the computerized system upgrade version of the debugging and personnel changes reset work.
5, regularly do a good job of computerized system operation and operation of the summary of the work, and put forward ideas for improvement.
VIII, payroll accounting positions
1, according to the personnel department notice, the preparation of payroll roster, and on time and correctly issued. The payroll roster should be bound and properly stored in accordance with the requirements of accounting file management.
2. Correctly delineate the line items of payroll and withholdings, and provide detailed information on payroll distribution details.
3, in accordance with the relevant provisions of the state, correctly calculate and withholding employees' personal income tax, housing fund, pension insurance, unemployment insurance, medical insurance, labor union dues and other payments.
9, fixed asset accounting positions
1, set up a fixed asset ledger, the establishment of fixed asset cards, fixed asset acquisition, transfer, transfer, internal transfer, leasing, donations, closure, loss should be adjusted in a timely manner in accordance with the provisions of the relevant departments or urged to go through the procedures for the approval of the account card and the material to achieve the three in line.
2, according to the relevant provisions of the extraction of fixed assets repair fund, fixed assets on a regular basis to compile and report the table of changes in fixed assets.
3, to participate in the inventory of fixed assets, inventory, inventory loss, destruction of fixed assets in accordance with the provisions of the accounts, at the same time to identify the causes and responsibilities, according to the provisions of the approval authority for the approval procedures. Found unused and custody, use, maintenance of fixed assets improperly to report to the supervisor in a timely manner, and put forward processing advice.
4, in conjunction with the relevant departments on the use of fixed assets, the utilization of the effect of analysis, to promote the rational use of fixed assets, and urge the relevant departments to strengthen the maintenance, maintenance, tap the potential to improve the utilization rate.
Ten, infrastructure accounting
1, in strict accordance with the provisions of the infrastructure financial accounting system for accounting and financial management, in accordance with the prescribed time and requirements to the higher authorities and financial departments to submit infrastructure financial statements.
2, urging the specific operator of the capital construction activities of the property and materials to do a good job in a timely manner into the warehouse registration, regular inventory of property and materials, to ensure the rational use of construction funds.
3, in a timely manner with the funds pulled into the unit and pull out of the unit to reconcile the current account, do a good job of debt settlement.
4, information, the file has not been transferred shall be properly stored.
Eleven, cost accounting positions
1, according to the relevant provisions of the state, combined with the characteristics of the hotel and the need to formulate cost management methods, and revised in a timely manner in accordance with the actual situation.
2, according to the characteristics of the hotel's cost expenditure and cost management regulations, the direct cost, indirect cost accounting, cost objects and cost center determination, cost collection, distribution and other detailed accounting procedures.
3, in conjunction with the relevant departments to establish quotas, original records, internal settlement price system, to do a good job of internal cost management of the basic work, to provide a reliable basis for the correct calculation of hotel costs.
4, according to the content, procedures, methods of cost accounting, cost collection and distribution, regular analysis of the implementation of cost and cost plan and the reasons for the rise and fall of the cost, compared with the unit's historical information and the advanced level of the industry, to put forward to reduce the cost of the cost of the method and strengthen the management of the proposal.
5, on the basis of cost accounting, to carry out hotel economic accounting, the economic activities of the section of the assessment, evaluation, rewards and punishments.
Twelve, the current settlement position
1, strict audit of the authenticity of the current payment, and according to the receiving and paying units, individuals set up the current account.
2, timely cleanup and reconciliation of current accounts. Regular ageing analysis of receivables, long-term unprocessed transactions should be promptly reported to the financial officer, the receivables and payables that really can not be recovered, should identify the reasons and deal with it in accordance with the relevant provisions.
Thirteen, file management positions
1, guiding the accounting position of the collection of various accounting information, numbering, organizing, binding work. At the end of the year is responsible for the whole year's accounting information collection, complete the review and checking, organizing the volume, cataloguing and binding the work of the task.
2, the current year's accounting records for one year, fill in the handover register, to the hospital archives for safekeeping.
3, the accounting records need to be destroyed, to fill out the "accounting records destruction inventory". Accounting records before the destruction, the hospital considers important accounting information, should be copied and retained.
Fourteenth, bill management
1, study the administrative fee bill management rules and regulations, proficient in all types of bill management business.
2, do a good job on the unified registration of purchased bills and special custody.
3, strictly control the use of bills, and do a good job in the registration of the use.
4, is responsible for all kinds of bills for the receipt, closing and payment procedures.
5, guidance and supervision of the bills to make the role of the correct use and fill out all kinds of bills.
6, the unused bills still in the hands of the user should be regularly checked.
Fifteen, tax preparer positions
1, familiar with and master the hospital-related tax policy.
2. Be responsible for the calculation and declaration of house rent tax and personal income tax.
3, submit relevant statements to the tax department as required, and consciously accept supervision.
Sixteen, drug accounting
1, carefully review the hotel material purchase and issue vouchers, do a good job of detailed accounting of the hotel materials, clean up the current account in a timely manner, regular reconciliation of the accounts, so that the account is consistent.
2, participate in the hotel materials inventory, inventory surplus, inventory loss and reported loss of hotel materials to identify the causes, respectively, in different situations, after approval for processing.
3, the hotel material price changes, according to the material department notice timely adjustment of financial and inventory material account.
4, in accordance with the provisions of the timely preparation of reports on the hotel materials, to provide a basis for decision-making leadership.
5, supervise the material department to seriously implement the hotel material procurement, acceptance, receipt, reported loss, transfer, price adjustment system.
Eleven, material accounting positions
1, really audit the purchase of materials and issued vouchers, do a good job of detailed accounting of materials, clean up the current account in a timely manner, and regularly reconcile the accounts, so that the account is consistent.
2, participate in the inventory of materials, inventory, inventory loss and loss of materials to identify the reasons, respectively, for different situations, after approval of the processing.
3, to understand the reserve situation of materials, to analyze the reasons for the retention of backlog materials, put forward processing advice, poor storage of losses caused by the leaders in charge of timely reporting, processing.
4, according to the custody of the location, category, species, specifications and timely registration of the material ledger, monthly according to the requirements of accounting and cost accounting to send and receive inventory and other related reports.
5, according to the provisions of the financial system to supervise the warehouse management department to seriously implement the system of material procurement, acceptance, receipt, reporting loss, transfer and so on.