内部控制合规流程-资金.doc

stressed that promoting the comprehensive revitalization should focus on economic construction as the central focus with, pay special attention to grasp the implementation of five development concepts, deepening reform and promoting the all-round opening up, ensuring and improving peoples livelihood, strengthen the construction of ecological civilization, five priorities, play development mix. To with new development concept measure work, and command action, and training cadres, in implement implementation new development concept in the looking for opportunities, and build highlights, and expand advantage; to full deepening reform, break bound the aspects created vitality of system mechanism obstacles; to active advance full aspects opening, participation in the cast Russian Economic Corridor construction; to guarantees and improved livelihood, strongly won poverty battle; to strengthening ecological civilization construction, for sustainable development reserved space, for future generations left sky blue, and to green, and water clear of better homes. We must in-depth implement implementation new development concept, insisted to economic construction for Center, firmly caught development this first priority, absorbed make construction, heart no distractions caught development, speed up development six big industry, in-depth implementation three big engineering, active create two big environment, out of a article quality more high, and benefits better, and structure more excellent of transformation development of road. To strengthen ecological construction. On March 22, the deep restructuring examined and adopted the opinion on perfecting compensation mechanism of ecological protection, proposed to explore the establishment of diversified ecological compensation mechanism, progressive realization of forests, grasslands, wetlands and other areas of focus and key ecological function and other important regional ecological compensation coverage, the ecological advantages of the region will be further highlighted. We need to go green eco-building, as the essential policy, in strict accordance with the State of main function region construction requirements, careful implementation and Xiaoxing an mountains forest ecological protection and economic restructuring plan for the construction of sky blue, . Acts prohibited by picking up the remaining wells in standing timber. To focus on forest resource conservation, increase the acquisition and supervision of cold storage, no buy fruit, encourage support to leading enterprises, workers cooperatives as a unit, the contract management of forest resources, the rational protection and utilization of resources. To work actively towards policy aimed from the level of the State Forestry Administration formulated regulations to protect forest resources as soon as possible to achieve law and regulation to protect forest resources. Should focus on forest fire prevention. Fire safety is the first priorityABC有限公司内部控制合规工作文件业务流程：20. 资金合规工作年度: 截至YYYY年MM月DD日目录 A. 流程信息 3A1. 流程概览3A2. 相关部门与责任3A3. 审批权限4A4. 关键文档 4B. 内部控制政策及原则5C. 内部控制程序C1. 控制目标清单C2. 控制程序20.1 银行账户20.2银行存款20.2.1银行收款20.2.2银行付款20.2.3银行存款余额20.3现金20.3.1收到现金20.3.2支出现金20.3.3库存现金20.4资金报表20.5支票管理20.6印章管理20.7不相容职责分离A. 流程信息A1流程概览 A1.1 目的加强对资金的内部控制，保证资金的安全，提高资金的使用效益。A1.2 适用范围资金管理政策及原则适用于本公司集团内部各公司，包括总部及各子公司；各公司可在此管理政策及原则下制订各自具体的资金内部控制程序。A1.3 定义与分类本公司资金是指公司所拥有或控制的现金、银行存款和其他资金。现金是指存放于公司财务部门、由出纳人员经管的货币；银行存款是指存放于银行的货币资金。本公司资金明细分类如下：科目分类明细分类资金现金银行存款其他货币资金银行汇票存款银行本票存款信用卡存款信用证保证金存款存出投资款外埠存款A1.4 流程范围本流程主要描述了资金的日常管理，包括银行账户、银行存款、现金、资金报表、支票管理和印章管理以及不相容职责分离。A2. 相关部门与责任1 财务部（资金管理部门）1） 按规定申请开设、变更和注销银行账户，及时清理长期不用账户；2） 按规定申请、使用资金；3） 定期编制资金报表，上报资金收支；4） 每月编制银行存款余额调节表，对长期未达账项进行清理；5） 按公司规定办理支票结算，妥善保管财务专用章、发票专用章、法人章。2 行政部（公章、合同章管理部门）1） 审核公章、合同章申请单的审批手续；2） 妥善保管公章、合同章。A3. 审批权限资金流程各环节的审批权限如下：类别权限范围审批人开立、变更或注销银行账户所有账户财务部经理-财务总监-总经理银行付款预算内RMB10万或预算外RMB5万部门经理-会计-财务部经理预算内RMB10万或预算外RMB5万部门经理-会计-财务部经理-总经理现金支付（金额在10000元以内）RMB1万部门经理-会计-财务部经理提现RMB10万财务部经理RMB10万财务部经理-总经理印章使用公章、合同章部门经理-总经理财务专用章、发票专用章和法人章财务部经理A4关键文档 文档名编制者关键内容单据联次账户开立、变更或注销申请表出纳说明开立、变更或注销账户的原因、所涉银行账号、用途等。一联，财务部留存银行日记账出纳银行账户收支情况一本，财务部保管现金日记账出纳现金收支情况一本，财务部保管银行存款余额调节表会计公司财务系统银行账面余额和银行对账单余额的调节。一联，财务部留存现金支票出纳日期、金额、用途两联，付款经办人，财务部各留存一联资金日报、资金周报、资金月报出纳资金变动、收支情况及余额一联，财务部留存支票登记簿出纳购买/支付日期、支票号码、支付金额、支票领取人等一本，财务部保管公章、合同章申请单经办人用印理由是否合理，业务事项是否真实有效，原始资料是否完整等一联，公章、合同章保管人留存B. 内部控制政策及原则B1. 银行账户管理- 公司所有银行账户的开立，事先必须报经财务部经理、财务总监与总经理书面批准，未经批准不得开立银行账户。新开户资料由财务部备案。- 公司应精减在银行的各类账户，按正常程序取消少用/停用的银行账户。- 撤销账户应事先报请总经理与财务部经理批准，并编制银行存款余额调节表，处理所有未达账项，调整会计账薄，直至账面金额与银行余额一致时，方可办理销户手续。- 禁止以私人账户持有公司资金；不得将公司的账户出借其他公司使用。- 收、支账户应分开管理。收入账户原则上不允许支付款项，支付款项应从结算户支取。未经财务总监、总经理核准，不允许从收入户划转款项，若紧急须增加使用现金或开支项目可另上报批示调整。B2. 银行存款- 必须将资金存放在信誉良好和信用级别高的银行。根据不同银行的业务范畴和银行信用评级，充分考虑资金的提存风险，合理设定每家银行的存款限额。- 除按核定限额保留库存现金外，超过限额的现金必须存入银行；除现金开支范围内可以用现金直接支付的款项外，经营活动中发生的一切资金收支业务，必须通过银行存款账户进行结算。- 原则上所有付款事项应依据审批权限的规定和齐全的付款凭证付款，不得在未经审批或凭证不全的情况下付款。特殊情况下（付款单据不全）需经财务总监、总经理审批才可付款。- 每月末应及时向银行索要对账单，编制所有账户的银行存款余额调节表，分析未达账项。B3. 现金- 现金开支范围：金额在10000元以内的费用报销、出差人员随身携带的差旅费、个人借款和零星采购、其他零星支出。不属于现金开支范围或超过现金开支限额的业务应当通过银行办理转账结算。- 账务日清月结，每日库存现金限额不得超过10000元。- 现金由出纳统一收支，其他部门不得私设小金库。现金不得私自挪用、外借，不得用白条抵库。现金送款或提现时，应有两人以上同时前往。- 业务金额超过1000元可办理个人借款，借款应于事毕3日内报销，过期未报者不能再次借支。- 保险柜钥匙和密码，由出纳专人保管和知悉。备用钥匙由出纳、会计、财务部经理三人当面封包，封存在总经理处，使用时要进行登记记录，财务部经理有权知悉密码。特殊情况需要使用备用钥匙时，要经过总经理审批。B4. 资金报表- 资金报表包括日报、周报、月报，按集团要求时间格式填报。1）资金日报：按货币类别记录银行存款变动情况、现金收支情况及库存现金余额等；2）资金周报：按货币类别、存款类别及银行类别分析周现金收支情况，以及对银行每周贷款情况、额度使用情况进行汇总；3）资金月报：按收支性质记录上月实际收支、本月计划收支。- 时间要求：资金日报在次日上午9：00前，资金周报在每周一上午9：00前，资金月报于次月5日上午9：00前上报总部财务部。- 各子公司资金月报如测算有资金需求缺口的，需说明原因，上报总部审批后由总部统一下拨资金后支付。B5. 支票管理- 支票使用范围：日常经营活动中，各类款项支付包括购买固定资产、材料、软件，支付工资、办公费等日常经营费用，凡金额超过1000元，原则上都应使用支票。- 支票的保管及领用：支票分转账支票和现金支票两种，平时由出纳保管在财务部保险柜。支票领用须办理审批手续并设立支票登记簿，对领用情况进行登记。- 支票的开具：不得签发空白支票，如确属需要则填写签发日期和款项用途，并规定最高限额。不得签发空头支票和远期支票。- 支票的报销：支票的领用需在3日内报销，过期未报者不得在未报销之前再次领用，100万以上金额需持发票领用支票，如支票未使用应在4日内交回。- 支票的作废：支票作废须在支票登记簿上注明作废，并将作废的支票与正常开具的支票存根联统一保管。B6. 印章管理- 公司印章包括公章、合同章、财务专用章、发票专用章和法人章。- 全部印章的保存必须做到安全、妥善，指定专人保管。严禁一人保管支付款项所需的全部印章，有关银行专用印鉴需由指定的财务部人员保管。B7. 不相容职责分离资金业务不相容职责至少包括：- 资金支付的审批与执行。- 资金的保管、记录与盘点清查。- 资金的会计记录与审计监督。通过多种方式和手段，进行文献检索、资料收集和整理，旨在了解我国住房制度和当代居住小区规划设计、建设、发展的理论与实践问题the first responsibility of the forest, 26th spring area has fully deployed to the fire, has now entered the fire, we have to be on duty, and defend. Determined to overcome paralysis, must not Twelve-Five no fires in the past, the reduced requirements during the period. To apply strictly the party with the responsibility, must shoulder the responsibility of the Party Secretary in particular, really practice pipes, it can never shuaishouzhanggui, be sure to layer the implementation falls fire responsibility, to ensure that no major forest fires. To adhere to balanced, correctly handle the relationship between fire and project construction, industrial development, to never miss or two. Second, to speed up the development of six major industries. Promote development in our region, the key is to give full play to resource advantage to build eco-oriented big six system, to create the new engine of economic growth. Firm confidence. Practice has proved that the big six of both central and provincial requirements, and meet the actual da hinggan mountains, through active efforts have been showing a strong momentum of development. So, in the six on development, we must be firm in faith, go all out, perseverance, one caught in the end, convinced that Castle is not relaxed, does not reach the target will never give up. Should focus on industrial projects. Project is to accelerate the industrial development of important support and backing. Industrial project construction, my area there are few in number, small size, low level problems. This year, the project as his party has first project, we have to work hard to project construction. Especially effective during short, catching project shall not, slow, dragging not allowed. All localities should conscientiously implement the project leadership system, timetable, roadmap, and coordinate services, tracking the whole process forward, inverted durations, speeding up progress and seek practical results. Poised to break the project build Set challenges, to accelerate the pace of preliminary formalities, the enterprises have difficulties to pull one way