Unit financial system content
1. Establish a cash handover system and check registration system
Public institutions shall establish and improve the registration system for cash transfer and check. Set the cash collection registry to record the cash received in the revenue. The cash receipt registration book shall record detailed matters such as the receiving date, amount, contract number, contractor, and payee; the cash receipt shall be signed with the cash receipt form and the payer. Set checks to use the registry, record detailed information such as the date, number, amount, amount, and user of the use of (or invalid) checks. The above two types of registered books should be kept as accounting files.
2. Establish the management system for exchanges
Regularly clean up the exchanges of public institutions, and report to the financial planning department (the book details and accounting time, the amount of cleaning, and the after -cleaning) of the cleaning situation. In principle, the exchanges of public institutions should not be over the years. It is strictly forbidden to lend public funds to individual private use. In principle, individual borrowing office should not cross the month. In a small part), the loan form should indicate the specific purpose, and the actual use of the use of the loan list should be consistent.
3. Improve income contract management system
Public institutions should strengthen the management of income (including science and technology service income, asset rental income, etc.) contract management, and set up a special person to be responsible for contract management. When engaged in revenue, the contract must be signed, and the contract shall be continuously numbered. When obtaining income, the contract amount and invoice amount must be consistent with the receipt of the payment. If the SHI three are inconsistent, the relevant personnel must be written in writing and submitted to the account in accordance with the prescribed permissions. After the contract or agreement has been signed, and the service target pays the service funds at one time, during the execution process, if the service items are terminated due to various reasons, the service object needs to be refunded. The contract is revised, and the refund shall be approved by the person in charge of the unit. The contract shall be organized and archived according to the number, and shall not be handled or destroyed at will.
Other matters of the unit's financial system
(1) Procurement link. The procurement procedures for materials shall be implemented with reference to the relevant procedures for government procurement, and sign the procurement contract with the supplier. The relevant material procurement contract shall be submitted to the financial department for the record.
(2) Acceptance link. The acceptance personnel independent of the procurement personnel and the material custodian personnel are accepted by the procurement materials and issued the materials to the warehouse. Purchasing personnel with a complete invoice with the approval procedures and the materials signed by the person in charge of the unit to enter the warehouse and check the relevant expenditures of the financial department. Wait for the registration materials to make a clear account.
(3) Storage link. The material custodian should take stock of the inventory materials once a month, and the inventory material inventory form is paid to the financial department's materials. The reasons should be found in a timely manner if they are not consistent.
(4) Delivery link. According to the scientific and technological service contracts and construction drawings signed with the service object, the material should be prepared to send the financial department for review by the material out of the warehouse. The approved outlet list is shipped. Without the review of the financial department and the person in charge of the unit, the material custodian personnel shall not ship the goods.
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