中小企业财务管理制度范本.doc

(完整版)中小企业财务管理制度范本总则为加强财务管理，根据国家有关法律、法规及建设局财务制度，结合公司具体情况，制定本制度。一、财务管理工作必须在加强宏观控制和微观搞活的基础上，严格执行财经纪律，以提高经济效益、壮大企业经济实力为宗旨，财务管理工作要贯彻“勤俭办企业”的方针,勤俭节约、精打细算、在企业经营中制止铺张浪费和一切不必要的开支,降低消耗，增加积累。财务机构与会计人员二、公司设财务部，财务部主任协助总经理管理好财务会计工作.三、出纳员不得兼管、会计档案保管和债权债务账目的登记工作。四、财会人员都要认真执行岗位责任制，各司其职，互相配合,如实反映和严格监督各项经济活动。记账、算账、报账必须做到手续完备、内容真实、数字准确、账目清楚、日清月结、近期报账。五、财务人员在办理会计事务中，必须坚持原则，照章办事。对于违反财经纪律和财务制度的事项，必须拒绝付款、拒绝报销或拒绝执行,并及时向总经理报告。六、财会人员力求稳定，不随便调动。财务人员调动工作或因故离职,必须与接替人员办理交接手续，没有办清交接手续的，不得离职，亦不得中断会计工作。移交交接包括移交人经管的会计凭证、报表、账目、款项、公章、实物及未了事项等。移交交接必须由建设局财务科监交。会计核算原则及科目七、公司严格执行中华人民共和国会计法、会计人员职权条例、会计人员工作规则等法律法规关于会计核算一般原则、会计凭证和账簿、内部审计和财产清查、成本清查等事项的规定。八、记账方法采用借贷记账法。记账原则采用权责发生制，以人民币为记账本位币.九、一切会计凭证、账簿、报表中各种文字记录用中文记载，数目字用阿拉伯数字记载。记载、书写必须使用钢笔,不得用铅笔及圆珠笔书写。十、公司以单价2000元以上、使用年限一年以上的资产为固定资产，分为五大类:1、房屋及其他建筑物；2、机器设备；3、电子设备(如微机、复印机、传真机等）；4、运输工具；5、其他设备.十一、各类固定资产折旧年限为：1、房屋及建筑物35年；2、机器设备10年；3、电子设备、运输工具5年;4、其他设备5年。固定资产以不计留残值提取折旧.固定资产提完折旧后仍可继续使用的，不再计提折旧；提前报废的固定资产要补提足折旧。十二、购入的固定资产，以进价加运输、装卸、包装、保险等费用作为原则。需安装的固定资产,还应包括安装费用。作为投资的固定资产应以投资协议约定的价格为原价。十三、固定资产必须由财务部合同办公室每年盘点一次，对盘盈、盘亏、报废及固定资产的计价，必须严格审查，按规定经批准后,于年度决算时处理完毕。1、盘盈的固定资产,以重置完全价值作为原价，按新旧的程度估算累计折旧入账,原价累计折旧后的差额转入公积金。2、盘亏的固定资产，应冲减原价和累计折旧，原价减累计折旧后的差额作营业外支出处理。3、报废的固定资产的变价收入（减除清理费用后的净额）与固定资产净值的差额，其收益转入公积金，其损失作营业外支出处理.4、公司对固定资产的购入、出售、清理、报废都要办理会计手续,并设置固定资产明细账进行核算。资金、现金、费用管理十四、财务部要加强对资产、资金、现金及费用开支的管理，防止损失，杜绝浪费，良好运用，提高效益。十五、银行账户必须遵守银行的规定开设和使用.银行账户只供本单位经营业务收支结算使用，严禁借账户供外单位或个人使用，严禁为外单位或个人代收代支、转账套现。十六、银行账户的账号必须保密,非因业务需要不准外泄。十七、银行账户印鉴的使用实行分管并用制，即财务章由出纳保管，法人代表和会计私章由会计保管，不准由一人统一保管使用。印鉴保管人临时出差由其委托他人代管.十八、银行账户往来应逐笔登记入账，不准多笔汇总高收，也不准以收抵支记账.按月与银行对账单核对，未达收支，应作出调节逐笔调节平衡.十九、根据已获批准签订的合同付款，不得改变支付方式和用途；非经收款单位书面正式委托并经总经理批准，不准改变收款单位（人)。二十、库存现金不得超过限额，不得以白条抵作现金。现金收支做到日清月结,确保库存现金的账面余款与实际库存额相符，银行存款余款与银行对账单相符，现金、银行日记账数额分别与现金、银行存款总账数额相符。二十一、因公出差、经总经理批准借支公款，应在回单位后七天内交清，不得拖欠。非因公事并经总经理批准，任何人不得借支公款。二十二、严格现金收支管理,除一般零星日常支出外，其余投资、工程支出都必须通过银行办理转账结算，不得直接兑付现金.二十三、领用空白支票必须注明限额、日期、用途及使用期限、并报总经理报批。所有空白支票及作废支票均必须存放保险柜内，严禁空白支票在使用前先盖上印章。二十四、正常的办公费用开支,必须有正式发票,印章齐全,经手人、部门负责人签名,经总经理批准后方可报销付款.二十五、未经董事会批准,严禁为外单位（含合资、合作企业)或个人担保贷款。二十六、严格资金使用审批手续。会计人员对一切审批手续不完备的资金使用事项，都有权且必须拒绝办理。否则按违章论处并对该资金的损失负连带赔偿责任。办公用具、用品购置与管理二十七、所有办公用具、用品的购置统一由办公室造计划、报经领导批准后方可购置。二十八、所有用具必须统一由办公室专人管理。办理登记领用手续、办公柜、桌、椅要编号，经常检查核对。二十九、个人领用的办公用品、用具要妥善保管,不得随意丢弃和外借，工作调动时,必须办理移交手续，如有遗失，照价赔偿。其它事项三十、按照上级主管部门的要求，及时报送财务会计报表和其它财务资料。三十一、积极参与建设资金的筹措工作，通过筹集资金的活动，尽量使资金结构趋于合理，以期达到最优化。三十二、配合公司业务部门对项目工程的竣工、财务决算进行监督管理。三十三、自觉接受上级主管、财政、税务等部门的检查指导，并按其要求不断完善制度、改进工作。The generalTo strengthen financial management， in accordance with relevant state laws, regulations and construction bureau of financial system， combined with the specific situation of the company， to develop this system.， financial management must be on the basis of strengthening the macroscopic control and microscopic actives, strict enforcement of discipline of finance and economics, in order to improve the economic benefit and strengthen enterprise economic strength， for the purpose of financial management work to implement the policy of ”business diligently， thrift, wisely, to stop the extravagance and waste in the enterprise management and all unnecessary costs, reduce consumption， increase accumulation。Financial institutions and accounting personnelSecond， the company set up the finance department, the finance department director to assist general manager to manage the financial and accounting work。Three, the cashier shall not be in charge， keeping accounting files and the registration of claims and debts accounts。Four, accounting personnel to perform job responsibility seriously, according to cooperate with each other, truthfully reflect the economic activities and strict supervision。 Procedure of bookkeeping， accounts， reimbursement must be complete, content， true, accurate， clear accounts, nissin month knot， the reimbursement soon。Fifth, financial personnel in handling accounting affairs, we must stick to the principle and work here。 For violation of discipline and the financial system of financial matters, must be refused to pay， refused to submit an expense account, or refused to carry out and report to the general manager.Six， accounting personnel to stability， and transfer. Financial personnel to mobilize for work or leave, must to replace personnel transfer formalities， handing-over formalities， no can not leave， also must not interrupt accounting work. Handed over to the handover including transfer of management accounting vouchers, accounting statements and reports, accounts， funds， and outstanding issues。 Official seal, etc。 Handed over to the handover must by construction bureau the finance supervisor.Accounting principles and subjectsSeven, the company strictly implement the ”accounting law of the Peoples Republic of China, the accounting personnel authority regulations， the accounting personnel work rules ”and other laws and regulations， the general principles of accounting， accounting vouchers and books, internal audit and property inventory， cost， inventory， etc。Eight， methods of charge to an account lending attributes。 Accounting principle USES the accrual basis， with RMB as its functional currency。Nine, all accounting vouchers， account books, accounting statements and reports in a variety of written records in Chinese records, Numbers with Arabic numerals. Written records， must use the pen, not with a pencil and a ballpoint pen to write.Ten， monovalent 2000 yuan of above， use fixed number of year asset for fixed assets， more than one year is divided into five categories：1, houses and other buildings;2， machinery and equipment;3, electronic equipment， such as computer, copier, fax machine， etc。)；4, the means of transport；5, and other equipment.11， all kinds of fixed number of year of the depreciation of fixed assets is：1， houses and buildings 35 years;2, machinery and equipment 10 years;3， electronic equipment, transportation tools for 5 years;4, and other equipment for five years。Fixed assets depreciation is extracted by excluding leave salvage value。 After fixed assets carry depreciation still can continue to use， no longer depreciation; Scrap of fixed assets in advance to fill carry depreciation.Twelve, purchase of fixed assets shall be the purchase price plus transportation， loading and unloading, packing, insurance and other fees as a principle。 Installation of fixed assets， it should also include installation fee. As an investment of fixed assets shall be for the price of the investment agreement for the original price.Thirteen， fixed assets must be the finance contract office inventory once a year, the inventory surplus, dish deficient, scrap， and the valuation of fixed assets must be strict censorship， according to regulations after approval， processed during the annual accounts.1， inventory surplus of fixed assets， in order to completely reset value as the original price, according to the degree of old and new estimate accumulated depreciation are tallied， the difference between the original price after the accumulated depreciation to accumulation fund。2, losses of fixed assets, should write down the original price and accumulated depreciation， the original cost minus accumulated depreciation balance for nonbusiness expenses after processing.3, scrap fixed asset base income （the net amount after deduction of the cost of cleaning） and the difference between the net value of fixed assets, the proceeds into accumulation fund, its loss for nonbusiness expenses。4, company of fixed assets purchased, sold, cleaning, discard all want to go through the formalities of the accounting， and accounting set up subsidiary ledger of fixed assets.Money， cash, cost management14， the finance department should strengthen the assets, funds， the management of cash and expenses， prevent loss， put an end to waste， good use， improve business efficiency.15, bank accounts must abide by the provisions of the bank to open and use。 Bank account only for the use of this unit the payment and settlement business， it is forbidden to borrow account for the use of units or individuals outside the forbidden collecting for other units or individuals, transfer cash generation。16 account number， bank account must be kept secret， the leakage is not allowed because of business need.17 are in charge of and throughout the use of the seal， bank account, the financial seal by the cashier, legal representative and accounting ones kept by the accounting， are not allowed to be used by one unified storage. Temporary on business by its signature depository trust others escrow.Eighteen， bank account transactions shall be that weaves registration books， no more than a pen summary high, also not in charge for billing. And bank statements monthly check, failed to reach balance, should make a regulation that weaves balance adjustment.19, according to the payment have been approved to sign the contract, shall not change the payment method and USES; By the collection units formally entrust in writing and approved by the general manager, are not allowed to change collection unit （person）.Twenty， inventory www。dgalbuy。com www。jion8。net cash shall not exceed the limit， must not with ious instead of cash. Do cash receipts and cash disbursements of nissin monthly statement, ensure stock cash book balance of the consistent with the actual inventory, bank deposits and the balance of bank statements， the amount of cash, bank journal respectively accords with the general ledger amount of cash， bank deposit。Borrow the 21st, on business, approved by the general manager of public funds， should be back to the unit after seven days of the qing， shall not be in arrears. Non and approved by the general manager on business and no one may borrow money。22， strict management, cash receipts and cash disbursements in addition to the general sporadic daily spending, spending the rest of the investment， the project must be through the bank for transfer settlement， may not be directly payment in cash.23， recipients blank cheque must indicate limit, date， purpose and use of the term， and be submitted to the examination and approval of general manager。 All blank cheque and voided check deposit must be safe， it is strictly prohibited to blank check before using affixed.24， normal office expenses， there must be a formal invoice, complete seal, handlers, head of signature, can submit an expense account to pay the bill after approved by general manager.Twentyfive, without the approval of the board of directors are strictly prohibited for other units （including joint ventures， cooperative enterprises） or personal loan guarantees.26， strict formalities for examination and approval of funds use. Formalities for examination and approval of accounting personnel to all incomplete items of using the capital， have permission and must refuse to deal with。 Or else the violation to punish and jointly and severally liable for the loss of the money。Office equipment, supplies purchase and management27， all office equipment， supplies of unified purchase led by the office building plan， reported to the approval to purchase。28, all equipment must be unified by the office of personnel management. The recipients registration formalities， office cabinets， tables and chairs to number, check regularly。Twentynine, individual recipients of office supplies, equipment shall be properly kept， and shall not be arbitrarily discarded checked out， when transferred, shall go through the formalities of transfer, is lost, the compensation according to price。Other items30， according to the requirements of the competent department， submit the financial and accounting reports and other financial information in a timely manner。31， actively participate in the construction fund raising, through fundraising activities， try to make capital structure more reasonable， in order to achieve optimization。32 and cooperate with the companys business department to the completion of the project， to supervise the financial statements.33, consciously accept the competent, fiscal， taxation and other departments of inspection instruction， and improved according to the requirements of the system， improve the work。