财务会计制度货币资金

ThecurrencyfundssystemofinternalcontrolWangmingfengOctober4.2007ThefirstpartDividetheworkandauthorizationThebasicrequestforthecurrencyfundssystemofinternalcontrolCurrencyfundsreceiptorexpenditureandtheaccountrecordedseparates;Thecurrencyfundsreceiptandexpendituredailymanagementandexaminationseparates;Thecheck(cashcheckandtransfercheck)tookcareofwithfinanceappropriationchapterandcorporationchapterthatdrawoutthecurrencyfundsseparates.Thefinancesectiondemandestablishingpost:

(a)cashierpost:beresponsiblefortakingcareofthiscash,takingcareofthebankbalanceofaccounts（cashier'scheckhavingserialnumberetc).takingcareoftheinnerpartreceiptandownchapter,carryingoutthecurrencyfundswithacceptorpayment;(b)checkpost:beresponsibleforcheckingtheprimitivecertificateaboutthecurrencyfundsreceiptandexpenditure,registeringrelevantaccount,proceedingthecheckupwiththeactualamountofmoneytotheaccountancyrecordofthecurrencyfunds,;(c)supervisorpost,:beresponsibleforleading,organizing,managingthework,takingcareofallthechapterbeingrelevanttothecurrencyfundsreceiptandexpenditureexceptthecashier’sownchapter.Theapprovalpurviewforpayment

(一)Theapprovalmethodforpaymentadoptthewrittenform,thebillheadthatcurrencyfundssupervisorgrantandsignoncanproduceeffect.Ifthesupervisorisnotinthelocal,butneedthepaymenturgently,hecanlimittheapprovaloftheunittoentrustothermanageractingapproval,Afterthesupervisorcomeback,repairtodothere-approvalimmediately.（二）Thebillheadapprovaledbythesupervisorofdepartmentconcernedmustbecheckedbyaccounting,majoraimingattheuseofgoodsandapprovalauthority.Andbeyondthescopeofpaymentorapprovalauthority,theauditstaffhaverighttorefusetoacceptorseekthere-proceduresAfterthebillheadcheckedcorrect,theauditstaffmustsignonthebillhead,thensendthemtocurrencyfundssupervisortoapproval,Afterhegrantandsignonthem,thensendthemtocashiertofillintherelevantpaymentvouchers,andproceedtopay.

Theprocedureforcarryingoutpayment(a)theapplicationofpayment.Departmentconcernedorindividualsneedamountofmoney,shouldreferthecurrencyfundsapplicationinadvance,notingtheamount,budget,purposeandthemannerofpaymentetc,additionallyattachedrelatedcontractanddocuments.(b)theapprovalofdepartmentconcerned.Accordingtohisfunction,authorityandtheprocedureconcerned,thedepartmentmanagerproceedtoexaminetheapplication,andasregardsnotmatchingthecompany’sregulation,shouldrefuseapproval.(c)thereviewofaccounting.Shouldproceedtoreviewtheapplicationapprovaledbydepartmentconcerned,concerningpurviewofpayment,authorization,wethertheprocessiscorrect,wetherthedocumentconcernediscompleteandeffective,wethertheamountofmoneycalculationisaccurate,wetherthemethodofpaymentandtheunitofpaymentisapproprite.(d)approvalbygeneral.(e)forpayment.Cashierstaffshouldreviewunmistakablyunderreviewbythestaffconcernedandthepaymentofsignatureapplications,themonetaryfundstopayforprocedures,timelyregistrationofcashandbankdepositslog.ThesecondpartImplementationandactualize（一）atellerbeforetheendoftheworkdayshouldtakestockofcashonhand,thepreparationof"cashinventorytable,"andwiththecashlogcheckthebalanceofthesame,morethanthecashinventorylimitsmustworkintheafternoonbeforethebankdeposits,otherwisetheresultingOverviewoftheadverseconsequencesofmonetaryfundsfromatellerandcompetentstaff.（二）Companiesanddepartmentsmuststrictlyabidebythe"cashmanagement"InterimRegulationsontheprovisionsofmonetaryfundstopayforoperationalprioritiesthroughbanktransferssettlement,inlinewiththe"InterimRegulationsonthemanagementofcash"anddoesnotprovidesforthemonetaryfundstransferpaymentclearingbusiness,wecanpaycash.（三）Thecashincomeshouldbetimelybankdeposits,mustnotbeuseddirectlytopaytheirownexpenses.Duetospecialcircumstancesarelikelytoneedcash,shouldfirstbereportedtothedepositarybankforexaminationandapproval.

Employeesoftheunit,otherunitsandotherforeigncurrencyloanofficersneedfunds,themandatemustbeimplementedstrictapprovalprocedures,supervisionandtimelyrepaymentorreimbursementmethodtosettletheborrower,beforetheintroductionofthecompanystaffaccountsunclear,aftertheaccount不借,borrowingformorethanonemonth,ordonotfulfillrepaymentobligationswithoutbeingaccountedforWhenjustified,accordingtotheamountborrowedfrommywagedeductions,otherunitsandotherexternalborrowingbythestaffoftheapprovalbythepeopleinthe10daysdeadlinetherecovery,therecoveryoverthedeadlinestillunable,bytheamountapprovedbythewagedeductions.（四）

Themonetaryfundincomemustbepromptlyrecognizedandnotsettingupa"littletreasuries,"shallnotaccountperipheralsaccount,notrecordedintheaccountsreceivableisstrictlyprohibited.（五）Monetarycapitalincome,expenditureinordertoobtainreasonableandlegitimateproof.Theincomefundsmademoneyinvoicingorinternalreceivablereceipts,andotherlegaldocumentation;Monetarycapitalexpenditurestoobtaininvoicesorreceiptsinternalreceivables,receivablesreceiptofadministrativedepartmentsandinstitutions,specialindustry-specificreceivablesreceipts,andotherlegaldocumentation;Ifmonetaryfundsandthereceiptandpayment-relatedcontracts,agreements,andothersupportinginformation,shouldbeattachedtoaccountingdocumentsafter.（六）Weshouldstrictlyfollowthe"GrossSettlementProcedures"andotherrelevantregulationsofthestate,strengthenthemanagementofbankaccounts,instrictaccordancewiththeprovisionsofopenaccounts,makedeposits,withdrawalsandsettlement.

Requireregularinspection,cleaningupthebankaccountsopenedandtheuseof,identifyproblemsshouldbepromptlydealtwith.Themonthlymonetaryfundsfromthecashierregisterreceiptandpaymentvouchers,accountingandafterconsecutiveNo.paymonetaryfundsaccountingstaff填制accountingdocuments,registrationaccountingbooksandbound,andthemonetarycapitalreceiptandpaymentvouchersandboundintoabookbefore,andtheremainingofficerswillbeallowedtosearchwithoutconsent.（七）Strictcompliancewithbankingclearingdiscipline,andnotbeallowedtoissuenoguaranteeoffundsforlong-terminstrumentsorchecks,obtainbankcredit;Noissue,norealaccesstoandtransfertransactionsanddebtswiththeinstruments,banksandotherstoobtainfunds;Notunreasonablyrefusedpayment,arbitraryoccupationofothersfunds;Noviolationoftheregulationstoopenbankaccountsanduse;noloanorleaseaccounts,obtaincashforothers.Cashierwereunauthorizedloanorrentalaccountsfortheactsofothersobtaincash,oncediscovered,shouldimmediatelyberemovedfromthepostandpursuethecorrespondinglegalliability.（八）Currencyfundsaccountingofficersshouldregularlycheckbankaccounts,checkatleastonceamonth,theestablishmentofbankbalancereconciliationstoenableenterprisestoadjustthebalanceofthebankdepositbookandbankdepositswiththebalanceofthebill.Afteradjustmentifnot,thereasonsshouldbeidentified,reportedtimelytreatment.（九）Regularlyscheduledandnon-scheduledtotakestockofcashtoensurethatthecashbookbalanceconsistentwiththeactualinventory.Foundnottofindreasonstobehandledaccordingly.

Currencyfundsmanagersshouldtheirsupervision,inspection,thestaffoftheunittocheckbankaccounts,inventorycash,bankdepositsoftheunitassurebookbalanceandthebalanceofbankstatements,cashbookbalancewiththeactualinventoryinlinewith,ifnotconsistent,andshouldorganizethepersonnelconcernedtoidentifythereasonsforthetimelyconductofshouldthetreatment,ortopenalizederelictionofduty.Thethirdpart

Billsandthechapteroftheinternalcontrol（一）Themonetarysettlementfundstobuyinstrumentsfromatellerapplicationsandforthepurchasebythefinancialdepartmentsinchargeofmonetaryfundsapprovedbythemonetaryfundsetupspecializedaccountingstaffmemorandumthinregistrationmanagementtopreventthelossofblankpaperandunauthorizeduse;Currencyfundsfromthecashsettlementinstrumentresponsibleforthecustodyofatellerthemonetaryfundsaccountingpersonnelinspectionandsupervision;tellerontheblankpaperfromtheregistrationmustbesignedbytherecipientsrecognizedand