How to establish financial management system in quarry

In order to strengthen the financial management of quarries, it is necessary for us to formulate the financial management system of quarries to reduce the production and operation costs.

The following is a demonstration article (or model) of quarry financial management system:

general rule

In order to strengthen the financial management of quarries, it is necessary for us to formulate the financial management system of quarries to reduce the production and operation costs.

The following is a demonstration article (or model) of quarry financial management system:

general rule

In order to strengthen the financial management of XX Quarry, this system is formulated in accordance with the relevant national laws and regulations and the financial system of the Construction Bureau, combined with the specific situation of XX Company.

First, the financial management of XX quarry must be based on strengthening macro-control and micro-invigorating, and strictly enforce financial discipline, with the goal of improving economic benefits and enhancing the economic strength of enterprises. Financial management should carry out the policy of "running enterprises with diligence and thrift", be diligent and frugal, put an end to extravagance and waste and all kinds of unnecessary expenses in enterprise management, reduce consumption and increase accumulation.

Financial institutions and accountants

Second, the company has a finance department, and the director of the finance department assists the general manager in managing financial accounting.

Three, the cashier shall not concurrently manage and keep the accounting files and register the accounts of creditor's rights and debts.

Four, accounting personnel should conscientiously implement the post responsibility system, carry out their duties, cooperate with each other, truthfully reflect and strictly supervise various economic activities. Bookkeeping, accounting and reimbursement must be complete in procedures, true in content, accurate in figures, clear in accounts, monthly and monthly, and reimbursed recently.

Five, financial personnel in dealing with accounting affairs, must adhere to the principle, according to the rules. For matters that violate financial discipline and financial system, we must refuse to pay, refuse to reimburse or refuse to implement, and report to the general manager in time.

Six, accounting personnel strive for stability, not to mobilize. Financial personnel must go through the handover procedures with their successors if they transfer their jobs or leave their jobs for any reason. Those who have not gone through the handover procedures shall not leave their posts or interrupt their accounting work. The contents of transfer include accounting vouchers, statements, accounts, funds, official seals, physical objects, outstanding matters, etc. managed by the transferor. The handover must be supervised by the financial department of the Construction Bureau.

Accounting principles and subjects

Seven. The Company strictly abides by the provisions of People's Republic of China (PRC) Accounting Law, Regulations on the Authority of Accountants, Working Rules of Accountants and other laws and regulations on general accounting rules, accounting vouchers and account books, internal audit, property inspection and cost inventory.

Eight, the bookkeeping method adopts the debit and credit bookkeeping method. The bookkeeping principle adopts accrual basis, with RMB as the bookkeeping base currency.

Nine, all accounting vouchers, account books, statements and all kinds of written records are recorded in Chinese, and the figures are recorded in Arabic numerals. Recording and writing must be done with a pen, not a pencil or ballpoint pen.

Ten, the company for the unit price of more than 2000 yuan, the service life of more than one year of assets as fixed assets, divided into five categories:

1, buildings such as houses;

2. Machines and equipment;

3, electronic equipment (such as microcomputer, copier, fax machine, etc. );

4. Means of transport;

5. Other equipment.

Eleven, all kinds of fixed assets depreciation period is:

1, 35 years for houses and buildings;

2. Mechanical equipment 10 year;

3, electronic equipment, transportation for 5 years;

4. Other equipment is 5 years.

Fixed assets have no residual value after depreciation. Fixed assets can continue to be used after depreciation, and depreciation is no longer accrued; Fixed assets scrapped in advance should be fully depreciated.

Twelve, the purchase of fixed assets, with the purchase price plus transportation, loading and unloading, packaging, insurance and other expenses as the principle. The fixed assets to be installed shall also include the installation fee. The original price of fixed assets as investment is the price agreed in the investment agreement.

Thirteen, fixed assets must be counted once a year by the contract office of the finance department. The valuation of inventory surplus, inventory deficit, scrap and fixed assets must be strictly audited, and after examination and approval according to regulations, it will be handled in the annual final accounts.

1. For fixed assets with inventory surplus, the replacement full price is taken as the original price, and the accumulated depreciation is estimated according to the old and new degree, and the difference after accumulated depreciation of the original price is transferred to the provident fund.

2. The original price and accumulated depreciation of fixed assets due to inventory losses shall be offset, and the difference between the original price and accumulated depreciation shall be regarded as non-operating expenses.

3. The difference between the incomings of scrapped fixed assets (net after deducting cleaning expenses) and the net value of fixed assets is transferred to the provident fund, and the losses are treated as non-operating expenses.

4. The company shall handle the accounting procedures for the purchase, sale, cleaning and scrapping of fixed assets, and set up a subsidiary ledger for accounting of fixed assets.

Management of funds, cash and expenses

Fourteen, the financial department should strengthen the management of assets, funds, cash and expenses, prevent losses, put an end to waste, make good use of it and improve efficiency.

Fifteen, bank accounts must comply with the provisions of the bank's opening and use. The bank account is only used for the business income and expenditure settlement of the company. It is strictly forbidden to borrow the account for other units or individuals, and it is strictly forbidden to collect and transfer funds for other units or individuals.

Sixteen, the bank account must be kept confidential, except for business needs, are not allowed to disclose.

Seventeen, the use of the bank account seal to implement the system of special person in charge, that is, the financial seal is kept by the cashier, the legal representative and the accounting seal are kept by the accountant, and no one is allowed to keep it. When the seal keeper is on a temporary business trip, he shall entrust others to keep it.

Eighteen, bank account transactions should be registered one by one, not a sum of high income, nor are they allowed to be recorded according to income. Check with the bank statement on a monthly basis, and adjust the balance one by one if the income and expenditure are not reached.

Nineteen, according to the approved contract payment, payment methods and purposes shall not be changed; The payee (person) shall not be changed without the written authorization of the payee and the approval of the general manager.

Twenty, cash on hand shall not exceed the limit, nor shall it be used as cash. Cash receipts and payments shall be settled daily to ensure that the book balance of cash on hand is consistent with the actual inventory, the balance of bank deposits is consistent with the bank statement, and the amounts of cash and bank journals are consistent with the general ledger of cash and bank deposits respectively.

Twenty-one, on business, with the approval of the general manager to borrow public funds, should be paid within seven days after returning to the unit, and shall not be in arrears. No one may borrow public funds except for business needs and with the approval of the general manager.

Twenty-two, strict management of cash receipts and payments, in addition to the general sporadic daily expenses, the rest of the investment and engineering expenses must be settled by bank transfer, not direct payment of cash.

Twenty-three, the recipients of blank checks must indicate the limit, date, purpose and use period, and report to the general manager for approval. All blank checks and invalid checks must be kept in the safe. It is forbidden to stamp blank checks before use.

Twenty-four, the normal office expenses, there must be a formal invoice, complete seal, signed by the person in charge, department head, approved by the general manager before reimbursement and payment.

Twenty-five, without the approval of the board of directors, it is strictly forbidden to guarantee loans for other units (including joint ventures and cooperative enterprises) or individuals.

Twenty-six, strict approval procedures for the use of funds. Accountants have the right and must refuse to handle all matters concerning the use of funds with incomplete approval procedures. Otherwise, it will be punished according to the violation, and bear joint liability for the loss of funds.

Procurement and management of office equipment and supplies

Twenty-seven, all office appliances, supplies procurement unified by the office plan, submitted to the leadership for approval before purchasing.

Twenty-eight, all electrical appliances must be managed by the office staff. Go through the registration procedures, office cabinets, tables and chairs should be numbered and checked frequently.

Twenty-nine, personal recipients of office supplies, appliances should be properly kept, shall not be arbitrarily discarded and lent. When the job is transferred, the handover procedures must be handled. If it is lost, it should be compensated according to the price.