What is the content of financial internal control system?

The content of financial internal control mainly includes the financial related content in accounting control and management control. Accounting control is the core of enterprise financial internal control, and the operating conditions of enterprises need to be reflected by accounting information finally.

Management control is the general name of various systems and procedures formed by enterprise groups in organizing financial management activities, which determines the authority arrangement and information transmission route in financial management, thus affecting the efficiency of enterprise financial management to a great extent.

1, transportation fee revenue and expenditure management system

Transportation fees are the funds collected by the collection department from units and individuals who own cars according to the relevant policies of the state and the autonomous region, and are the main source of funds for transportation infrastructure construction. In order to do a good job in the payment of fee income, this management system is formulated.

2. Monetary fund management system

Monetary funds mainly refer to the unit's cash and bank deposits. In order to strengthen the management of monetary funds and the supervision of economic activities, and ensure the planned and rational use of monetary funds, these measures are formulated.

3, special fund management system

Special funds are self-owned funds that can be mastered by units with specific sources and specific purposes. In order to strengthen the management of special funds and manage and use special funds in strict accordance with the relevant provisions of the state and departments, this management system is formulated.

4. Fund management system

The funds include office expenses, vehicle use fees, printing fees, business expenses, publicity fees, equipment purchase fees, etc. Wages, bonuses, subsidies and other expenses required by the collection department to engage in normal business and paid to employees according to regulations.

5, financial revenue and expenditure examination and approval system

Where to buy office supplies, etc. , approved by the director. Normal utilities and sporadic printing expenses such as tickets, account books and statements are accepted by the manager and approved by the director. Business learning materials, books and reference books ordered by various departments shall be examined and approved by the director;

The normal expenditure after the approval of the standard is reported to the director for approval, which is a non-recurrent appropriation. Report to the director in advance and handle it according to the examination and approval after approval by the director.

Extended data:

According to the characteristics of transportation fee collection, the department has a finance department, with the director in charge of financial work, including section chief, expense accounting, fund accounting, cashier and audit post, and subordinate departments and teams have a finance office with expense accounting and cashier. The factory director is fully responsible for the work of the financial department, leading accountants and other personnel of the unit to conscientiously implement the laws, regulations, rules and regulations of implementation of accounting;

Supervise the implementation of internal accounting management system, ensure the legality, truthfulness, accuracy and completeness of accounting data, ensure that accounting personnel exercise their functions and powers according to law, and commend and reward accounting personnel who are loyal to their duties and have made remarkable achievements.

Monetary fund management system:

Monetary funds mainly refer to the unit's cash and bank deposits. In order to strengthen the management of monetary funds and the supervision of economic activities, and ensure the planned and rational use of monetary funds, these measures are formulated.

I. Cash management

1, strictly implement the national cash management regulations and implementation rules, and strengthen cash management.

2. The sources of cash income are: cash withdrawn from banks; Various loans returned by employees; Other income. If the amount of cash in the unit inventory is within the approved limit of the bank, the excess shall be sent to the bank in time, and individuals are prohibited from misappropriating the unit cash and IOUs to offset the cash.

3. The scope of cash expenditure includes: wages, bonuses, welfare expenses, subsidies, subsidies, reserve funds, bad loans, etc. Purchase goods or pay labor remuneration to individual employees and units and individuals who cannot transfer money.

Beyond the scope of cash payment, it must be paid by bank transfer.

4. All the money wrongly transferred by the handling unit and all kinds of money that should be refunded shall be notified to the bank for remittance, and shall not be refunded in cash.

5. Cash receipts and payments handled by cashiers must be based on accounting vouchers signed by accountants. Cash borrowed in advance from employees' personal bills must be signed and approved by leaders, otherwise it will not be paid.

6. Employees travel in advance of cash and go through the reimbursement procedures in time. After settlement, no one can default on the loan for a long time.

7. The cashier should stamp "received" and "paid" respectively on the original vouchers of revenue and expenditure business.

8. The cashier shall timely register cash book and deposit journal according to the accounting vouchers, make monthly statements, check the cash on hand every month, and check with the general ledger.

9. Cash on hand should be properly kept to ensure safety. Tellers should strengthen security measures when withdrawing large amounts of cash from banks.

Second, the bank deposit management

1. Except for cash settlement according to the regulations, all goods and towels should be paid and received through the bank.

2. Strictly implement the "Measures for Bank Settlement" issued by the People's Bank of China and the relevant provisions of the bank on handling settlement, as well as the revenue and expenditure business of the bank of this unit.

3, adhere to the principle of earmarking. Settlement funds shall not misappropriate the deposit in the special account for fee income.

4. No blank checks, drafts or others are allowed to fill in.

5. The seals kept by the bank should be kept separately, and the whole set of seals cannot be kept by one person.

6. The cashier shall register the deposit journal in time according to the regulations, settle the amount and balance at the end of each month, check with the bank statement and accounting general ledger, and prepare a "bank reconciliation statement" for the outstanding accounts. Find out the reason and deal with it in time.

Baidu Encyclopedia-Financial Internal Control