Enterprise financial management rules and regulations

The first section of the general

Article 1 In order to strengthen financial management, this system is formulated in accordance with the relevant laws, regulations and financial systems of the State and in light of the specific circumstances of the company.

Article 2 The financial management work must strictly enforce the financial and economic discipline on the basis of strengthening the macroscopic control and micro-invigoration, in order to improve economic efficiency and strengthen the economic strength of enterprises.

Article 3 The financial management work shall implement the principle of “diligence to run enterprises”, diligently save, carefully plan, stop extravagance and waste and all unnecessary expenses, reduce consumption and increase accumulation in business operations.

Article 4 The financial work of the company and its wholly-owned subsidiaries and enterprises must implement this system. Other Sino-foreign joint ventures and in-line enterprises are implemented with reference to this system.

Section 2 Financial Institutions and Accountants

Article 5 The company and its independent accounting companies and enterprises shall set up independent financial institutions. Non-independent accounting units are staffed with full-time financial staff.

Article 6 Accountant of the company department.
The company designs and draws the finance department. The Ministry of Finance and Planning has a minister and deputy minister.
The company and enterprise with independent accounting are set up with the finance department. The Finance Department has a Minister, a Deputy Minister Planning and Finance Department and various finance departments, and is equipped with necessary accounting personnel according to the needs of business operations.

Article 7 The chief accountant assists the general manager in managing the financial accounting work of the entire system and is responsible for the financial accounting work of the whole system.
The main duties of the chief accountant are as follows:
1. Implement the company's articles of association and the resolutions of the shareholders' meeting and the board of directors, preside over the preparation and signing of the company's financial plans, credit plans and accounting statements, implement the measures for completing the plan, propose improvement measures for the problems in the implementation, and guide each Financial activities, assess production and operation results, be responsible to the general manager and report on the work;
2. Review the company's infrastructure, investment, trade and other development projects and important economic contracts, and provide evaluation opinions on the feasibility report;
3. Responsible for the decision-making of the financial system of the whole system, which is executed after being signed by the general manager or the board of directors.
4. Review the calculation plan of subordinate company, enterprise investment and benefit;
5. Prepare the company's employee salary, bonus, welfare plan and shareholder dividend distribution plan;
6. Supervise system-wide financial management and activities;
7. Supervise the financial department and accountants of the whole system to implement the state's financial policies, laws, systems, and financial obedience laws, and to stop matters that do not comply with financial laws and regulations, do not cost economically, do not implement plans, and violate financial regulations;
8. Make recommendations and assessments on the transfer, appointment, removal, promotion, rewards and punishments of financial personnel at all levels, and implement them after approval by the general manager;
9. Responsible for the training of financial personnel of the whole system, and improve the quality and business level of the accounting staff;
10. Sign the loan guarantee letter of less than 1 million yuan for the subordinate company and enterprise.

Article 8 The Ministry of Planning and Finance is the financial department of the company. In addition to doing a good job in the various business operations of the department, it is responsible for leading, guiding, inspecting and supervising the financial departments and accounting personnel at all levels.

Article 9 The Minister of Planning and Finance leads the work of the Planning and Finance Department and presides over the financial work of the company under the leadership of the general manager and chief accountant.
The main duties of the Minister of Planning and Finance are:
1. To preside over the work of the Planning and Finance Department, to lead the financial staff to implement the post responsibility system, and to effectively complete the accounting business;
2. Execute the general manager and chief accountant's decision on financial work, control and reduce the company's operating costs, review the use of supervisory funds and operational benefits, and submit financial analysis reports to the chief accountant, general manager, and board of directors on a monthly, quarterly, and annual basis;
3. Plan operating funds, be responsible for the approval, approval and bank lending and repayment of the company's fund use plan;
4. Regularly or irregularly organize accounting personnel to conduct financial inspections of subordinate companies and enterprises, and supervise subordinate companies and enterprises to enforce financial regulations and rules and regulations;
5. Assist the chief accountant in preparing various accounting statements and preside over the company's property inventory work;
6. Participate in the feasibility study of the company's new projects, major investments, and important economic contracts.

Article 10 The Deputy Minister of Planning and Finance assists the Minister and is responsible for the financial management of the public administration.

Article 11 The finance department of the company or enterprise affiliated to the company shall preside over the financial work of the unit under the leadership of the manager. The main duties of the Finance Minister are:
1. To preside over the work of the Finance Department and to lead the accounting staff to complete various accounting operations;
2. Formulate financial plans, do a good job in accounting, timely and accurately calculate the production and operation results, assess the implementation of the plan, and provide data, information and financial analysis reports on a regular basis;
3. Participate in the feasibility study of investment and major economic contracts;
4. Responsible for the preparation of accounting statements, presided over the inventory of property;
5. Implement financial laws, regulations, systems, decisions, adhere to principles, increase income and reduce expenditures, and improve economic efficiency;
6. Supervise and inspect the use of funds, expenses and property management, and strictly review the original vouchers and accounts and documents to prevent corruption, waste and unreasonable expenses.

Article 12 The Deputy Minister of Finance assists the Minister in his work and is responsible for the financial work in charge.

Article 13 The financial departments at all levels must establish an inspection system.
The cashier shall not concurrently manage the audit, the storage of accounting files, and the registration of income, expenses, and debts and debts.

Article 14 The accounting personnel shall conscientiously implement the post responsibility system, and cooperate with each other to faithfully reflect and strictly supervise various economic activities.
Accounting, accounting, and accounting must be completed, the content is true, the figures are accurate, the accounts are clear, the days are clear, and the accounts are posted on time.

Article 15 Leaders at all levels must effectively protect accounting personnel from exercising their functions and duties and performing their duties in accordance with the law.

Article 16 In accounting affairs, accounting personnel must adhere to principles and act in accordance with the rules. For matters that violate the financial discipline and financial system, you must refuse payment, refuse to reimburse or refuse to execute, and report to the financial department in a timely manner.
The company supports financial personnel to adhere to the principles and act in accordance with the financial system. It is strictly forbidden for anyone to retaliate against accounting personnel who dare to uphold the principle. The company praises or rewards the accounting personnel who dare to adhere to the principle.

Article 17 The financial and accounting personnel strive to be stable and do not arbitrarily move.
If the accounting staff mobilizes their work or leaves the company for any reason, they must go through the formalities of handover with the replacement personnel. If they fail to clear the handover procedures, they must not leave the company or interrupt the accounting work.
The accounting personnel who have been revoked or merged with the unit must, with the relevant personnel, prepare the financial, capital, creditor's rights and debts for transfer to the inventories and handle the handover procedures.
The handover includes the accounting documents, statements, accounts, payments, official seals, physical objects and unfinished matters of the transferee.
Handover handover must be supervised. The transfer of the subordinate company and the general accounting personnel of the enterprise shall be supervised by the head of the unit and the finance minister; the handover of the finance minister shall be supervised by the director of the planning and accounting department and the leader of the unit; the handover of the director of the planning finance department, Supervised by the general manager and the chief accountant.
Section III Accounting Principles and Chart of Accounts

Article 18 The company implements the "People's Republic of China Accounting Law", "Accounting Personnel Authority Regulations", "Enterprise Accounting Standards" and "Enterprise Financial General Principles" and other laws and regulations on accounting accounting general principles, accounting documents and books, internal audit and property inventory , the cost of inventory and other matters.

Article 19 The company adopts the accounting subjects and accounting statements of the accounting system prescribed by the state, and handles accounting affairs in accordance with relevant regulations.

The Article 20 accounting method uses the debit and credit method. The accounting principle adopts the accrual basis. The RMB is used as the bookkeeping currency. The RMB is converted into other currencies and handled in accordance with the accounting system prescribed by the state. Overseas companies should select a currency as the standard currency for bookkeeping.

Article 21 The creditor's rights, debts, income and expenses incurred by the joint venture shall be recorded in the currency actually received and paid. At the same time, one currency shall be selected as the functional currency, and all foreign currencies shall be converted into the functional currency for accounting and financial statements.

Article 22 All written records in accounting vouchers, account books and statements shall be recorded in Chinese. If necessary, foreign texts may be used as narration; numbers shall be recorded in Arabic numerals. It is necessary to use a pen for recording and writing, and not for writing with a pencil or a ball pen.

Article 23 The company adheres to the principle of capital determination and capital enrichment for the company's capital.

Article 24 The calculation of the income and expenses of each unit of the company shall be subject to grading accounting and set up by department.
The income of the same period and the costs and expenses associated with it must be reflected in the same period. For example, wages payable and depreciation should be carried out according to the prescribed time, and should not be advanced or postponed.

Article 25 The accounting treatment methods adopted by the company must be consistent before and after the period, and no one may arbitrarily change without the consent of the board of directors.

Article 26 Any enterprise that cooperates with the company shall invest capital within the prescribed time limit according to the total capital, the proportion of capital contribution and the mode of capital contribution stipulated in the contract. details as follows:
1. In case of investment in cash, the date and amount of receipt or consideration of the bank to be accounted for shall be used as the basis for accounting;
2. In the case of investment in physical assets such as plant, equipment, raw materials, etc., the physical list, the amount, and the date of receipt of the physical object shall be used as the basis for accounting according to the contract;
3. In the case of investment in intangible assets such as proprietary technology or patent rights, the amount and date specified in the contract shall be used as the accounting basis;
4. The amount of capital contributed by the parties shall be verified by the certified public accounting firm approved by the government. After the capital verification report is issued, the capital certification shall be issued accordingly.

Article 27 The funds invested by the company to other units shall be recorded according to the amount delivered at the time of the investment. The income and losses incurred shall be recorded in the investment profit and loss account and separately reflected in the income statement.

Article 28 The company's investment in overseas or the purchase of fixed assets such as houses outside the country must be approved by the board of directors.

Article 29 The interest expenses for long-term loans shall be calculated based on the time of use of the unit.

Article 30 The company's assets with a unit price of XX yuan or more and a service life of more than one year are classified into five categories:
1. Houses and other buildings;
2. Machine equipment;
3. Electronic equipment;
4. Transportation means;
5. Other equipment.

Article 31 The depreciation period of various fixed assets is:
1. Houses and buildings for 35 years;
2. Machine equipment for 10 years;
3. Electronic equipment and transportation vehicles for 5 years;
4. Other equipment for 5 years.
Fixed assets are depreciated without the residual value. After the fixed assets are depreciated and can still be used, they will no longer be deducted; the fixed assets that are scrapped in advance will be fully depreciated.

Article 32 The fixed assets purchased shall be the original price at the purchase price plus transportation, handling, packaging, insurance and other expenses. The fixed assets to be installed shall also include customs duties and industrial and commercial taxes. As a fixed asset of investment, the price agreed in the investment agreement shall be the original price.

Article 33 Fixed assets must be inventoried once a year. The valuation of overage, loss, scrap and fixed assets must be strictly examined. After approval according to regulations, it shall be processed at the time of final settlement.
1. For the fixed assets of Panying, the replacement full value is taken as the original price, and the accumulated depreciation is estimated according to the new and old degree. The difference between the original price and the accumulated depreciation is transferred to the provident fund.
2. For fixed assets that are deficient, the original price and accumulated depreciation shall be offset, and the difference between the original price and the accumulated depreciation shall be treated as non-operating expenses.
3. The difference between the variable income of the scrapped fixed assets and the net value of the fixed assets, the proceeds are transferred to the provident fund, and the losses are treated as non-operating expenses.
4. The company shall handle accounting procedures for the purchase, sale, liquidation, scrapping and internal transfer of fixed assets, and set up fixed assets detailed accounts for accounting.

Article 34 When the individual claims are not reclaimed for more than one year, each accounting unit shall withdraw the bad debt reserve by 10% of the annual withdrawal.

Article 35 The main accounting statements of the company are as follows:
1. Balance sheet;
2. Profit and loss statement;
3. Dividend dividend distribution plan;
4. Statement of changes in financial status;
5. Special fund schedule;
6. A table of changes in fixed assets;
7. A table of changes in bank loans;
8. Cash receipt and end of the month inventory;
9. Extract the bad debt reserve schedule;
10. Schedule of receivables, payables and prepayments.