Company department salary income and expenditure and accounting processing operation regulations

First, the general principle

1. The wage income and expenditure strictly enforce the management regulations of the two lines of revenue and expenditure. All departments are not allowed to collect any funds other than the wages, rewards and internal assessment fines paid by the financial department of the company, and the special approval for over-budget wage expenses.

2. The balance of funds after the distribution of wages in each department is separately established by the finance department and kept in cash. The daily expenses are reimbursed by each department and recorded separately. The balance is confirmed after checking with the Finance Department at the end of the month. The salary balance of the Xiakou Electroplating Factory is kept by the Finance Department of Xiakou Factory.

2. Distribution and issuance of licenses

Salary distribution

1. The department head has the right to secondly distribute the salary of the post personnel, and the specific allocation and assessment plan is reported to the general manager for approval.

2. Each department shall formulate specific implementation rules for rewards, such as the technical reform award rules, rationalization proposals and reward rules, etc., and report to the general manager for approval.

3. The fixed expenditures other than wages within each department shall be implemented after the department has drafted specific standards and approved by the general manager, such as the communication fee of the organizer and the allowance of the team leader.

4. The above distribution, assessment plan, reward rules and fixed expenditure standards are transmitted to the Finance Section for review to review the payment of wages.

,salary giving

1. The wages and expenditures within the standard range shall be issued after the approval of the department heads, and the super-wage standards shall be reported to the general manager for approval.

2. The amount of rewards issued according to the reward rules approved by the general manager shall be issued after approval by the department head, and the remaining rewards shall be executed after special approval by the general manager.

Other expenses

1. The balance of funds other than wages and rewards of various departments can be used for expenses such as overtime meals for employees in the department, communication fee subsidies for major management personnel, allowance for team leaders, internal office supplies, and sickness and condolences for employees.

2. The fixed expenditure approved by the general manager shall be issued after approval by the department head.

3. For the rest of the expenditures other than 2, a single <500 yuan will be reimbursed by the department head, and a single ≥500 yuan will be reviewed by the department head and approved by the general manager.

4. The company imposes fines on various departments, and the department should decompose and implement it to specific responsible persons to strengthen internal management.

Third, reimbursement credentials and accounting treatment

1. The Finance Department separately establishes accounts for the income and expenditure of the department's salary balances. Each department assigns a special person to timely record the daily expenses. After the end of the month and the Finance Section, the balance is confirmed.

2. Each department completes the internal reimbursement and approval procedures of the department and authorizes the specific responsible person.

3. Each department's revenue and expenditure should be accompanied by the original reimbursement documents with complete procedures for signing and approval, and the financial department's credentials for reimbursement. For example, the gift fee should be accompanied by a notice, a signature schedule, a detailed list of holidays, year-end meals and conference fees.

Fourth, the assessment

Exceeding the examination and approval permission, the expenses incurred by the program approval are not borne by the department head, and the department accountant and the finance department cashier are respectively fined 5% of the amount.

This regulation shall be implemented from February 26, XX.