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谢谢阅读 中小企业财务制度 1 长沙高新开发区润珠生物技术开发有限公司 财务管理制度 第一章总则 第一条为加强财务管理，规范财务工作，促进公司经营业务的发展，提高公司经济效益，根据国家有关财务管理法规制度和公司章程有关规定，结合公司实际情况，特制定本制度。 第二条公司财务部门的职能是： (一 )认真贯彻执行国家有关的财务管理制度。 (二 )建立健全财务管理的各种规章制度，编制财务计划，加强经营核算管 理，反映、分析财务计划的执行情况，检查监督财务纪律。 (三 )积极为经营管理服务，促进公司取得较好的经济效益。 (四 )厉行节约，合理使用资金。 (五 )合理分配公司收入，及时完成需要上交的税收及管理费用。 (六 )对有关机构及财政、税务、银行部门了解，检查财务工作，主动提供 有关资料，如实反映情况。 (七 )完成公司交给的其他工作。 第三条公司财务管理的基本任务和方法： 谢谢阅读 谢谢阅读 （一）筹集资金和有效使用资金，监督资金正常运行，维护资金安全，努力提高公司经济效益。 （二）做好财务管理基础工作，建立健全财务管理制度，认真做好财务收支的计划、控制、核算、分析和考核工作。 （三）加强财务核算的管理，以提高会计信息的及时性和准确性。 （四）监督公司财产的购建、保管和使用，配合综合管理部定期进行财产清查。 （五）按期编制各类会计报表和财务说明书，做好分析、考核工作。 第四条公司财务管理是公司经营管理的一个重要方面，公司财务管理中心对财务管理工作负有组织、实施、检查的责任，财会人员要认真执行《会计法》，坚决按财务制度办事，并严守公司秘密。 onstitution provi des t hat no party member ca n do, leadi ng ca dres should take the lea d in not doing. In stri ct accordance with t he party Constit ution Party member lea ding ca dre must have six ba sic conditions a nd impr ove their own qualitie s and abilitie s, regular checks a nd pay for their ow n shor tcomings. Especially i n the i deal and beli ef, persist in seeking tr uth from facts, a nd pr omote the scie ntific devel opme nt, maintai n close ties wit h, strengt heni ng moral cultivation, and strict a dhere nce to party di sci pline for party members to lea d by example. Second, the m ai n change in t he new Constitution and the i nterpretation of the 18th Nati onal Congress of the Chinese Comm unist Part y, to e nd on November 14, 2012 Ge neral Assem bly vote, the Constituti on of the Communist Party of China (Amendment) Act. 18 Congress of the party By the Constitution of the Communist Party of China 谢谢阅读 谢谢阅读 (Amendment) Act, against 17 in six large t hroug h a revisi on of the party Constit ution. In order to comply with the development of the situati on a nd tasks cha nge, every national Congress of our party will be of varying degrees of revisi on of the Constit ution. A big party was hel d in 1921, due t o time constraints, and devel ope d a platform of one of the l arge, just a programmatic document. Our first Constit ution was establi she d by the partys se cond National Congress. Accor ding to t he changes i n the situati on a nd tasks, after two succe ssive congre sses (exce pt for five) different degrees of modification to the Constituti on. Be cause of the spe cial cir cumsta nce s, the five party Constitution ha s not bee n modif ied, by the Polit bur o after cha nges to the Constituti on. Curre nt is developed i n September 1982 t he partys 12 big cha nges to the party Constit ution. 30 years, on the premi se of maintai ning the stability of the ba sic conte nts of the party Constituti on, 13 and 14 a nd Congress of the party, 16 and 17 are with varying degrees of modification of the Constituti on. Constituti on modified of hi story, is we party 92 great development course of miniature a nd show, a i s show ha s we party tightly relie s on pe ople completed and adva nce t hree pi ece s event of great course; II is show ha s we party in le d China rev oluti on, a nd construction a nd reform long-term practice in the, constantly a dvance Marxist China of process, constantly a dvance the ory innovation of great course; t hree is show has we party consta ntly summary party of construction of new created, a nd new experi ence, consta ntly improve party of construction sci entific level of great cour se. This 18 big through of Constitution, exce pt "master" outside total 11 cha pt er, t otal 53 article, specific for master; first chapter members; second cha pter party of orga nization system; thir d chapter party of Central Organization; fourth chapter 谢谢阅读 谢谢阅读 party of pla ce organi zation; fifth cha pter party of grass-roots orga nizations; sixth chapter party of cadres; seve nth chapter party of disci pline; eight h chapter party of discipli ne check organ; Nineth chapter party; tenth cha pter party and Communi st Youth League of relationshi p; 11t h chapter femme fatale flag. And the party compared to 第五条公司财务部由总会计师、会计、出纳和审计工作人员组成。在没有专职总会计师之前，总会计师职责由会计兼任承担。 第六条公司各部门和职员办理财会事务，必须遵守本制度。 第二章财务工作岗位职责 第一条总会计师负责组织本公司的下列工作： (一 )编制和执行预算、财务收支计划、信贷计划，拟订资金筹措和使用方 案，开辟财源，有效地使用资金； (二 )进行成本费用预测、计划、控制、核算、分析和考核，督促本公司有 关部门降低消耗、节约费用、提高经济效益； (三 )建立健全经济核算制度，利用财务会计资料进行经济活动分析： (四 )承办公司领导交办的其他工作。 第二条会计的主要工作职责是： (一 )按照国家会计制度的规定、记帐、复帐、报帐做到手续完备，数字准 确，帐目清楚，按期报帐。 谢谢阅读 谢谢阅读 (二 )按照经济核算原则，定期检查，分析公司财务、成本和利润的执行情 况，挖掘增收节支潜力，考核资金使用效果，及时向总经理提出合理化建议， 当好公司参谋。 (三 )妥善保管会计凭证、会计帐簿、会计报表和其他会计资料。 (四 )完成总经理或主管副总经理交付的其他工作。 第三条出纳的主要工作职责是： (一 )认真执行现金管理制度。 (二 )严格执行库存现金限额，超过部分必须及时送存银行，不坐支现金， 不认白条抵压现金。 (三 )建立健全现金出纳各种帐目，严格审核现金收付凭证。 (四 )严格支票管理制度，编制支票使用手续，使用支票须经总经理签字 后， 方可生效。 (五 )积极配合银行做好对帐、报帐工作。 onstitution provi des t hat no party member ca n do, leadi ng cadre s shoul d take the lea d in not doing. In strict a ccorda nce wit h the party Constituti on Party member lea ding cadre must have six ba sic conditi ons a nd impr ove their own qualitie s and abilitie s, regular che cks a nd pay for their ow n shor tcomings. Espe cially i n the ideal and belief, per sist in seeking trut h from facts, and prom ote the scientific devel opment, mai ntain cl ose tie s with, stre ngthe ning moral cultivation, a nd stri ct adherence to 谢谢阅读 谢谢阅读 party disci pli ne for party members to le ad by example. Second, the main cha nge in t he ne w Constitution and the i nterpretation of the 18t h Nati onal Congress of the Chi nese Communist Party, to end on Novem ber 14, 2012 Ge neral Assembly vote, t he Constit ution of the Communist Party of Chi na (Amendme nt) Act. 18 Congress of the party By the Con stitution of the Communist Party of China (Amendment) Act, against 17 in six large thr oug h a revision of the party Constituti on. In or der to comply with t he development of the situation and tasks cha nge, every nati onal Congress of our party will be of varying degrees of revisi on of the Constituti on. A big party was held i n 1921, due to time constraint s, and devel ope d a platform of one of the large, just a pr ogrammatic docume nt. Our first Constitution was establi she d by the partys se cond Nati onal Congress. A ccordi ng to the cha nges in t he situati on a nd task s, after two succe ssive congre sses (exce pt for five) different degrees of modificati on t o the Constit ution. Beca use of the spe cial circumsta nce s, the five party Constitution has not been m odifi ed, by the Polit buro after change s to the Constitution. Current is devel ope d in Septem ber 1982 the partys 12 big cha nges to the party Constituti on. 30 years, on the premise of maintaining t he stabi lity of the ba sic conte nts of the party Constituti on, 13 and 14 and Congress of the part y, 16 a nd 17 a re with varying degree s of modifi cation of the Constit ution. Constituti on m odified of histor y, is we party 92 great development course of miniature a nd show, a is show has w e party tightly relies on people complete d and a dvance three pie ces event of great cour se; II i s show ha s we party in l ed China rev oluti on, a nd constructi on a nd reform long-term pra ctice i n the, constantly adva nce Marxist China of pr oce ss, constantly a dvance the ory innovation of great course; t hree is show has we party constantly summary party of constr uction 谢谢阅读 谢谢阅读 of ne w created, a nd new experience, constantly improve party of constru ction sci entific level of great cour se. Thi s 18 big through of Constit ution, except "master" outside total 11 cha pter, t otal 53 art icle, spe cific for master; first chapter member s; se cond cha pter party of organi zation system; third cha pter party of Ce ntral Organizati on; fourth cha pter party of pla ce orga nization; fifth chapter party of grass-roots orga nizations; sixth chapter party of cadres; sevent h chapter party of discipli ne; eighth cha pter party of discipline che ck organ; Ni neth chapter party; tent h cha pter party and Communi st Youth League of relationshi p; 11t h chapter femme fatale flag. And the party compared to2 (六 )配合会计做好各种帐务处理。 (七 )完成总经理或主管副总经理交付的其他工作。 第四条审计的主要工作职责是： (一 )认真贯彻执行有关审计管理制度。 (二 )监督公司财务计划的执行、决算、预算外资金收支与财务收支有关的 各项经济活动及其经济效益。 (三 )详细核对公司的各项与财务有关的数字、金额、期限、手续等是否准 确无误。 (四 )审阅公司的计划资料、合同和其他有关经济资料，以便掌握情况，发 现问题，积累证据。 (五 )纠正财务工作中的差错弊端，规范公司的经济行为。 谢谢阅读 谢谢阅读 (六 )针对公司财务工作中出现问题产生的原因提出改进建议和措施。 (七 )完成总经理或主管副总经理交付的其他工作。 第三章财务管理的基础工作 一、财务工作管理 第一条会计年度自一月一日起至十二月三十一日止。 第二条加强原始凭证管理，做到制度化、规范化。原始凭证是公司发生的每项经营活动不可缺少的书面证明，是会计记录的主要依据。 第三条公司应根据审核无误的原始凭证编制记帐凭证。记帐凭证的内容必须具备：填制凭证的日期、凭证编号、经济业务摘要、会计科目、金额、所附原始凭证张数、填制凭证人员，复核人员、会计主管人员签名或盖章。收款和付款记帐凭证还应当由出纳人员签名或盖章。会计凭证、会计帐簿、会计报表和其他会计资料必须真实、准确、完整，并符合会计制度的规定。 第四条健全会计核算，按照国家统一会计制度的规定和会计业务的需要设置会计帐簿。会计核算应以实际发生的经济业务为依据，按照规定的会计处理方法进行，保证会计指标的口径一致，相互可比和会计处理方法前后相一致。 第五条做好会计审核工作，经办财会人员应认真审核每项业务的合法性、真实性、手续完整性和数据的准确性。编制会计凭证、报表时应经专人复核，重 onstitution provi des t hat no party member ca n do, leadi ng cadre s shoul d take the lea d in not doing. In strict a ccorda nce wit h the party Constituti on Party member lea ding cadre must have six ba sic conditi ons a 谢谢阅读 谢谢阅读 nd impr ove their own qualitie s and abilitie s, regular che cks a nd pay for their ow n shor tcomings. Espe cially i n the ideal and belief, per sist in seeking trut h from facts, and prom ote the scientific devel opment, mai ntain cl ose tie s with, stre ngthe ning moral cultivation, a nd stri ct adherence to party disci pli ne for party members to le ad by example. Second, the main cha nge in t he ne w Constitution and the i nterpretation of the 18t h Nati onal Congress of the Chi nese Comm unist Party, to end on Novem ber 14, 2012 Ge neral Assembly vote, t he Constit ution of the Communist Party of Chi na (Amendme nt) Act. 18 Congress of the party By the Constitution of the Communist Party of China (Amendment) Act, against 17 in six large thr oug h a revision of the party Constituti on. In or der to comply with t he development of the situation and tasks cha nge, every nati onal Congress of our party will be of varying degrees of revisi on of the Constituti on. A big party was held i n 1921, due to time constraint s, and devel ope d a platform of one of the large, just a pr ogrammatic docume nt. Our first Constitution was establi she d by the partys se cond Nati onal Congress. A ccordi ng to the cha nges in t he situati on a nd task s, after two succe ssive congre sses (exce pt for five) different degrees of modificati on t o the Constit ution. Beca use of the spe cial circumsta nce s, the five party Constit ution has not been m odifi ed, by the Polit buro after change s to the Constitution. Current is devel ope d in Septem ber 1982 the partys 12 big cha nges to the party Constituti on. 30 years, on the premise of maintaining t he stabi lity of the ba sic conte nts of the party Constituti on, 13 and 14 and Congress of the part y, 16 a nd 17 a re with varying degree s of modifi cation of the Constit ution. Constituti on m odified of histor y, is we party 92 great development course of miniature a nd show, a is show has w e party tightly relies on people complete d and a dvance three pie 谢谢阅读 谢谢阅读 ces event of great cour se; II i s show ha s we party in l ed China rev oluti on, a nd constructi on a nd reform long-term pra ctice i n the, constantly adva nce Marxist China of pr oce ss, constantly a dvance the ory innovatio n of great course; t hree is show has we party constantly summary party of constr uction of ne w created, a nd new experience, constantly improve party of construction sci entific level of great cour se. Thi s 18 big through of Constit ution, except "master" outside total 11 cha pter, t otal 53 article, spe cific for master; first chapter member s; se cond cha pter party of organi zation system; third cha pter party of Ce ntral Organizati on; fourth cha pter party of pla ce orga nization; fifth chapter party of grass-roots orga nizations; sixth chapter party of cadres; sevent h chapter party of discipli ne; eighth cha pter party of discipline che ck organ; Ni neth chapter party; tent h cha pter party and Communi st Youth League of relationshi p; 11t h chapter femme fatale flag. And the party compared to3 大事项应由财务负责人复核。 第六条财务工作人员办理会计事项必须填制或取得原始凭证，并根据审核的原始凭证编制记帐凭证。会计、出纳员记帐，都必须在记帐凭证上签字。 第七条财务工作人员应当会同总经理办公室专人定期进行财务清查，保证帐簿记录与实物、款项相符。 第八条会计人员根据不同的帐务内容采用定期对会计帐簿记录的有关数字与库存实物、货币资金、有价证券、往来单位或个人等进行相互核对，保证帐证相符、帐实相符、帐表相符。 第九条财务工作人员应根据帐簿记录编制会计报表上报总经理，并报送有 谢谢阅读 谢谢阅读 关部门。会计报表每月由会计编制并上报一次。会计报表须会计签名或盖章。 第十条财务工作人员对本公司实行会计监督。财务工作人员对不真实、不合法的原始凭证，不予受理；对记载不准确、不完整的原始凭证，予以退回，要求更正、补充。 第十一条财务工作人员发现帐簿记录与实物、款项不符时，应及时向总经理或主管副总经理书面报告，并请求查明原因，作出处理。财务工作人员对上述事项无权自行作出处理。 第十二条财务工作应当建立内部稽核制度，并做好内部审计。出纳人员不得兼管稽核、会计档案保管和收入、费用、债权和债务帐目的登记工作。 第十三条财务审计每季一次。审计人员根据审计事项实行审计，并做出审计报告，报送总经理。 第十四条建立会计档案，包括对会计凭证、会计帐簿、会计报表和其他会计资料都应建立档案，妥善保管。按《会计档案管理办法》的规定进行保管和销毁。 第十五条会计人员因工作变动或离职，必须将本人所经管的会计工作全部移交给接替人员。会计人员办理交接手续，必须有监交人负责监交，交接人员及监交人员应分别在交接清单上签字后，移交人员方可调离或离职。 二、现金管理 第一条现金的收入、支出范围： （一）现金收入包括：公司经济业务范围内的一切现金收入以及支用款项 的退 谢谢阅读 谢谢阅读 onstitution provi des t hat no party member ca n do, leadi ng cadre s shoul d take the lea d in not doing. In strict a ccorda nce wit h the party Constituti on Party member lea ding cadre must have six ba sic conditi ons a nd impr ove their own qualitie s and abilitie s, regular che cks a nd pay for their ow n shor tcomings. Espe cially i n the ideal and belief, per sist in seeking trut h from facts, and prom ote the scientific devel opment, mai ntain cl ose tie s with, stre ngthe ning moral cultivation, a nd stri ct adherence to party disci pli ne for party members to le ad by example. Second, the main cha nge in t he ne w Constitution and the i nterpretation of the 18t h Nati onal Congress of the Chi nese Communist Party, to end on Novem ber 14, 2012 Ge neral Assembly vote, t he Constit ution of the Communist Party of Chi na (Amendme nt) Act. 18 Congress of the party By the Con stitution of the Communist Party of China (Amendment) Act, against 17 in six large thr oug h a revision of the party Constituti on. In or der to comply with t he development of the situation and tasks cha nge, every nati onal Congress of our party will be of varying degrees of revisi on of the Constituti on. A big party was held i n 1921, due to time constraint s, and devel ope d a platform of one of the large, just a pr ogrammatic docume nt. Our first Constitution was establi she d by the partys se cond Nati onal Congress. A ccordi ng to the cha nges in t he situati on a nd task s, after two succe ssive congre sses (exce pt for five) different degrees of modificati on t o the Constit ution. Beca use of the spe cial circumsta nce s, the five party Constitution has not been m odifi ed, by the Polit buro after change s to the Constitution. Current is devel ope d in Septem ber 1982 the partys 12 big cha nges to the party Constituti on. 30 years, on the premise of maintaining t he stabi lity of the ba sic conte nts of the party Constituti on, 13 and 14 and Congress of the part y, 16 a nd 17 a re with 谢谢阅读 谢谢阅读 varying degree s of modifi cation of the Constit ution. Constituti on m odified of histor y, is we party 92 great development course of miniature a nd show, a is show has w e party tightly relies on people complete d and a dvance three pie ces event of great cour se; II i s show ha s we party in l ed China rev oluti on, a nd constructi on a nd reform long-term pra ctice i n the, constantly adva nce Marxist China of pr oce ss, constantly a dvance the ory innovation of great course; t hree is show has we party constantly summary party of constr uction of ne w created, a nd new experience, constantly improve party of constru ction sci entific level of great cour se. Thi s 18 big through of Constit ution, except "master" outside total 11 cha pter, t otal 53 art icle, spe cific for master; first chapter member s; se cond cha pter party of organi zation system; third cha pter party of Ce ntral Organizati on; fourth cha pter party of pla ce orga nization; fifth chapter party of grass-roots orga nizations; sixth chapter party of cadres; sevent h chapter party of discipli ne; eighth cha pter party of discipline che ck organ; Ni neth chapter party; tent h cha pter party and Communi st Youth League of relationshi p; 11t h chapter femme fatale flag. And the party compared to4 回现金等。 （二）支出范围： 1．职工工资、各种工资性津贴、劳务费，劳保。福利费以及国家规定的对 个人的其他支出。 2．出差人员必须随身携带的差旅费。 3．结算起点以下的零星支出。 谢谢阅读 谢谢阅读 4．发给职工的各种奖金。 5.因采购地点不确定、交通不便。收款对方无银行帐号不能办理转帐结算 或对方当地有特殊情况等，必须使用现金结算的。 6．中国人民银行确定的需要支付现金的其它支出。 第二条除本规定外，财务人员支付个人款项，超过使用现金限额的部分， 应当以支票支付；确需全额支付现金的，经会计审核，总经理批准后支付现 金。 第三条公司固定资产、办公用品、劳保、福利及其他工作用品必须采取转帐结算方式，不得使用现金。 第四条日常零星开支所需库存现金限额为 2000 元。超额部分应存入银 行。 第五条财务人员支付现金，可以从公司库存现金限额中支付或从银行存款 中提取，不得从现金收入中直接支付 (即坐支 )。因特殊情况确需坐支的，应事 先报经总经理批准。 第六条财务人员从银行提取现金，应当填写《现金领用单》，并写明用途和金额，由总经理批准后提取。 第七条公司职员因工作需要借用现金，需填写《借支单》，经会计审核；交总经理批准签字后方可借用。超过还款期限即转应收款，在当月工资中扣还。 第八条符合本规定的，凭发票、工资单、差旅费单及公司认可的有效报销 或领款凭证，经手人签字，会计审核，总经理批准后由出纳支付现金。 谢谢阅读 谢谢阅读 第九条发票及报销单经总经理批准后，由会计审核，经手人签字，金额数量无误，填制记帐凭证。 第十条工资由财务人员依据总经理办公室及各部门每月提供的核发工资资料代理编制职员工资表，交主管副总经理审核，总经理签字，财务人员按时提款，当月发放工资，填制记帐凭证，进行帐务处理。 onstitution provi des t hat no party member ca n do, leadi ng cadre s shoul d take the lea d in not doing. In strict a ccorda nce wit h the party Constituti on Party member lea ding cadre must have six ba sic conditi ons a nd impr ove their own qualitie s and abilitie s, regular che cks a nd pay for their ow n shor tcomings. Espe cially i n the ideal and belief, per sist in seeking trut h from facts, and prom ote the scientific devel opment, mai ntain cl ose tie s with, stre ngthe ning moral cultivation, a nd stri ct adherence to party disci pli ne for party members to le ad by example. Second, the main cha nge in t he ne w Constitution and the i nterpretation of the 18t h Nati onal Congress of the Chi nese Comm unist Party, to end on Novem ber 14, 2012 Ge neral Assembly vote, t he Constit ution of the Communist Party of Chi na (Amendme nt) Act. 18 Congress of the party By the Constitution of the Communist Party of China (Amendment) Act, against 17 in six large thr oug h a revision of the party Constituti on. In or der to comply with t he development of the situation and tasks cha nge, every nati onal Congress of our party will be of varying degrees of revisi on of the Constituti on. A big party was held i n 1921, due to time constraint s, and devel ope d a platform of one of the large, just a pr ogrammatic docume nt. Our first Constitution was establi she d by the partys se cond Nati onal Congress. A ccordi ng to the cha nges in t he situati on a nd task s, after two succe ssive cong

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