核算点会计岗位责任制

resource-processing enterprises the proportion of production value of industrial output reached . .%. High-tech industrial output value accounts for only . .%, below the city-wide average . . A percentage point, and . . Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all . . Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement three is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of peoples lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting three, we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of three is the top priority of every town, street, Department. Three as the Countys first project, core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of核算点会计岗位责任制一、遵守财经纪律，执行财政、财务有关规章和制度，认真学习相关业务知识，努力提高政治水平和业务水平。二、严格执行会计法，按会计制度的统一规定设置会计科目和会计账簿，使用“湖北省中小学财务管理软件”进行会计核算，记账内容真实，数据准确，按时结账并及时与出纳对账。三、参加编制单位年度收支预算和财务收支计划。审核、监督单位预算收支执行情况，严格执行年度经费预算，控制经费支出，禁止超标准支出。四、审核原始凭证，复核、汇总报账员制作的报账凭证，编制审核会计报表和决算报表。编写财务报告，对单位预算执行情况进行分析，提出存在问题和今后加强管理的意见和建议。五、配合单位做好各项应缴款的收缴工作，配合单位及时做好债权、债务及其他往来款项的清理、结算工作。六、加强单位固定资产、财产物资的财务管理工作，保证账实相符。七、负责核算点的会计凭证、账簿、报表以及其他会计资料的建档、保管工作，妥善保管财务专用公章。八、完成上级交办的其他各项工作任务。核算点出纳员岗位责任制一、遵守财经纪律和各项财务规章制度以及银行信贷、结算和现金管理的有关规定，严格执行收支标准，按英山县中小学财务管理暂行办法办理出纳事项。二、负责现金出纳、银行转账、财政零余额账户支付等工作。三、按现金管理暂行条例规定的支付范围、标准支付现金。现金收支做到日清月结，当日库存现金不得超过5000元，并负责现金、有价证券、银行支票的安全保管。不得坐支，不得白条抵库。四、根据审核无误的原始凭证和主管会计开出的支付申请登记现金日记账和核算点财政零余额日记账，登记好零余额账户分户暂存款账，按月与核算点会计、学校报账员及开户银行对账，保证现金和银行存款账账相符、账实相符。五、负责各学校票据的领用缴销工作。六、及时完成其他工作任务。单位报账员岗位职责一、负责到核算点领用缴销票据。二、负责本单位收入及时缴存，按规定到核算点办理备用金借支手续，每月集中时间到核算点报账，不得挪用、截留或坐支。三、负责整理、归类、粘贴、审核单位报销的原始凭证，原始凭证必须合法，内容必须真实、准确、完整，经手人和证明人签字要齐全，非正规的发票、收据及白条不得报账，填制收入、支出报账单。四、负责领取、保管、使用、核销本单位的定额备用金，办理资金的结报工作，定期向单位领导及职代会汇报资金使用情况。五、负责各类往来款项及债权债务、固定资产的清理登记工作，并每月与核算点核对一次，确保登记簿上的债权债务与总帐相符。六、负责学校的财务管理、资产管理、收支预算编制和年终会计报表的编报工作。会计档案管理制度一、对集中核算以前年度的会计账簿凭证等资料，由各单位按照会计档案管理规定自行保管。二、纳入核算点的单位其会计档案由核算点分单位编目、立卷。会计年度结束后，核算点将财务报表及相关资料退还原单位归档，凭证、帐簿仍由核算点代管。三、核算点要建立专门的会计档案室，档案室要防火、防潮、防盗、防毁损、散失和泄密。四、对于保存的会计档案，核算点应当积极为代管单位提供查询服务。会计档案审阅和复制须经核算点负责人同意并履行登记手续。五、核算点会计人员调离岗位必须办理会计交接手续，未办清交接手续的不得调动和离职。办理交接手续必须有监交人员负责监交，交接双方和监交人在移交清册上签章。移交清册一式三份，交接双方各执一份，存档一份。六、会计档案的销毁按会计档案管理办法的规定实施。现 金 管 理 制 度一、备用金的核定。根据各单位收支预算指标、工作业务量大小、工作性质分别核定2000-4000(初中为4000元、600人以上小学为3000元、其他学校为2000元)，用于各单位日常工作周转需求。二、备用金的使用范围。备用金主要用于出差人员的差旅费及单位零星开支。各单位与其他单位的经济往来，凡能通过转账方式结算的，必须通过核算点财政零余额账户结算。三、单位办理现金收支业务的规定：l、各单位依法从各种渠道取得的收入，应按照湖北省中小学会计制度的规定归集，全部纳入单位预算，统一管理，分别计入有关项目统一核算，财政性资金要及时足额缴入财政专户，暂存类款项，应直接缴入核算点支出账户，严禁公款私存。2、单位支出现金，可从本单位备用金中支付或从本单位在核算点的账户上提取，严禁坐收坐支。3、单位从核算点零余额账户提取现金，应当注明用途，由本单位负责人签字盖章，经核算点审批后予以支付。单位不得谎报用途套取现金，单位之间不得相互借用现金。四、违规处罚规定。取消单位银行账户实行备用金制度后，再擅自开设银行账户的，不论其资金性质如何，一律视为“小金库”，资金予以没收，并追究单位负责人和直接经办人的责任。单位若违反“收支两条线”管理规定，坐收坐支现金以及违反现金管理制度超范围使用现金结算的，按有关规定予以处罚。五、备用金必须于每年年底扎账前结清，办理核销手续，次年再办理备用金申领审批手续。微 机 管 理 制 度一、认真执行上机操作规程，遵守注意事项，按岗位分工和系统授权处理会计业务。二、会计电算化微机要专机专用，实行专人专机负责制，专人管理，不允许无关人员上机，做到人走关机。三、会计电算化微机出现硬件故障，不得自行拆卸检修，应由专业人员处理。四、微机操作员要爱护微机房的一切软件及硬件设备。不得在财务专用计算机上上网聊天或玩游戏，不得使用UPS等移动磁盘。五、重要数据资料要及时进行备份，定期（按季或年度）打印出纸质会计档案。六、加强数据保密工作，未经批准，任何人不得将机房内的软件、文书资料等转借他人。作废的数据资料要按会计档案管理规定集中销毁。七、机房要严格卫生制度，严禁吸烟和乱堆杂物，保持干净整洁的环境。八、微机用毕要及时切断电源，注意防火防盗。运营保障部分行政管理、物业管理、党群工作和IT信息四个职能方向。行政管理下设综合主管、综合管理（内勤）、后勤保障、固定资产管理resource-processing enterprises the proportion of production value of industrial output reached . .%. High-tech industrial output value accounts for only . .%, below the city-wide average . . A percentage point, and . . Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all . . Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement three is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of peoples lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting three, we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of three is the top