Financial system management content
Article 1
In order to strengthen financial management, standardize financial work, promote the development of the company's business, promote the optimal combination of company resources, take improving economic benefits as the business goal, and take social responsibility as the responsibility, in accordance with the "Accounting Law of the People's Republic of China" and "Accounting Standards for Business Enterprises" 》 and other relevant national financial management laws and regulations and the company's articles of association, this system is specially formulated based on the actual situation of the company, and all departments strictly implement and comply with it.
Article 2
The company’s accounting follows the accrual basis principle. The basis for its accounting processing.
Article 3
Basic tasks and methods of financial management:
(1) Raise funds and effectively use funds, supervise the normal operation of funds, maintain the safety of funds, and strive to improve the company's economic benefits.
(2) Do a good job in the basic work of financial management, establish and improve the financial management system, and conscientiously do a good job in the planning, control, accounting, analysis and assessment of financial revenue and expenditure.
(3) Strengthen the management of financial accounting to improve the timeliness and accuracy of accounting information.
(4) Supervise the purchase, construction, storage and use of company properties, and cooperate with the General Management Department or full-time departments to conduct regular property inventories.
(5) Prepare various accounting statements and financial statements on schedule, and do a good job in financial analysis and performance appraisal.
Other matters of financial system management
The scope of cost expenses includes: interest expenses, operating expenses/administrative expenses/sales expenses, other operating expenses, etc.
(1) Interest expenses: refers to the cost of funds raised in the form of liabilities.
(2) Operating expenses include: employee wages, employee welfare expenses, medical expenses, employee education funds, labor union funds, housing provident funds, insurance premiums, fixed asset depreciation expenses, amortization expenses, repair expenses, management expenses, communication expenses, and transportation expenses , entertainment expenses, travel expenses, vehicle usage fees, newspaper fees, conference fees, office fees, labor fees, board of directors fees, incentive fees, various reserves and other expenses.
(3) Fixed asset depreciation expense: refers to the amortization expense calculated by the company based on the original value of the fixed assets and the fixed asset classification depreciation rate stipulated by the state.
(4) Amortization expense: refers to the amortization expense of deferred assets, other assets, etc., with an amortization period of not less than 5 years.
(5) Various reserves: Various reserves include investment risk reserves and bad debt reserves. The investment risk reserve is withdrawn based on 1% of the long-term investment balance at the end of the year, and the bad debt reserve is withdrawn at the rate of 1% of the balance of accounts receivable at the end of the year. It depends on the specific circumstances of the company.
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