Analysis On Financial Accounting Management System Of Organ Operation

< p > < strong > < 1 > expenditure approval > /strong > /p >

< p > the financial expenditure of the institution shall be adhered to "one pen" for examination and approval.

The specific provisions of this unit are (omitted) < /p >.

< p > < strong > second provisions on expenses reimbursement < /strong > < /p >

< p > invoice (original voucher) should have the following contents: (1) the name of the unit; (2) the date of filling; (3) the content (purpose) and the amount of money; (4) fill in the invoice for the unit (special financial seal or unit seal).

The invoice (original voucher) obtained from an external unit should be a formal invoice or a financial instrument, with a financial seal or invoice stamp for the filling unit, and the notes should be clearly written, not altered or patched, and the amount must be consistent.

It is forbidden to pay the relevant fees by IOUs.

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< p > 1, office expenses.

When issuing various kinds of office supplies, the invoice must be attached to the invoice, including the name, unit, quantity, unit price and amount.

If the purchase of office supplies is too large, it can not be clearly stated in the invoice. The shopping list can be attached and the invoice stamp of the sales unit will be stamped.

Office supplies are uniformly purchased by offices, and government procurement is carried out in line with government expenditure.

Office supplies for other departments are required to be collected at the office according to the prescribed procedures and are not allowed to purchase on their own.

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< p > 2, < a href= "http://www.91se91.com/news/index_c.asp" > telephone fee < /a >.

Pay attention to saving telephone charges. The unit phone is used in public affairs in principle, and no special telephone calls such as voice and micro payment are strictly prohibited.

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< p > 3, water and electricity charges.

Strengthen hydropower management, reduce water and electricity expenditure, and strictly control office electricity water consumption.

The household water electricity and the unit rental house are not paid directly to the power supply (water) department. The number of electricity (water) of each user is pcribed by more than 2 offices. After the actual fee is charged, the system is handed over to the authority for financial affairs.

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< p > 4, meeting fee.

In order to hold a meeting, each department must first set out a budget plan for the meeting, which will be examined by the leader in charge and approved by the office.

Reimbursement of meeting fees shall be accompanied by the notice of the meeting, the attendance check list of participants, the budget approval form for meeting fees, the bill of meeting expenses and the invoice of meeting fees.

Any meeting fee exceeding the approval standard shall not be reimbursed.

The official business activities such as business trip to the country shall be reimbursed to the financial department by the truthful and effective original bill according to the current travel expenses and conference fee items stipulated by the leaders.

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< p > 5, travel expenses.

< a href= "http://www.91se91.com/news/index_c.asp > > travel expense > /a > reimbursement standard is strictly implemented according to the relevant provisions of the Finance Bureau.

Reimbursement for expenses for study and training must be attached to the notification document of the organizer and approved by the leader.

Reimbursement is mainly composed of pportation fees (vehicles, ships, aircraft, etc.) and accommodation fees (training fees, meeting fees, meals and so on) separately, and the management system is "financial accounting management and operation system".

Outgoing investment inspection must be approved by the leaders, and the budget should be compiled beforehand, and the budget should not be allowed to be reimbursed.

If you arrange pportation and accommodation through travel agencies, you may rely on invoices issued by travel agencies as reimbursement bills, and reimbursement vouchers should be accompanied by detailed list of expenditure for inspection activities.

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< p > 6, vehicle maintenance cost.

The vehicle maintenance should be completed by the driver in advance, and the application should be submitted to the head of the authority for approval. Then the vehicle will be delivered to the designated maintenance plant for repair. If new maintenance items are found, it must be reported to the head of the authority for approval.

After the completion of the vehicle repair, the driver should return the maintenance slip to the chief supervisor for examination and signature, and then pmit it to the finance department.

The finance department shall check with the maintenance plant regularly according to the vehicle repair list, and make sure that the bill (repair list of the repair manufacturer's detailed account) is pferred to the vehicle management personnel to fulfill the procedures of checking and reimbursement after the audit is correct. After the leadership has signed the examination, the finance department will pay the maintenance charge.

The driver's subsidy shall be implemented according to the regulations of the Department.

Motor vehicle insurance is handled uniformly according to the requirements of the Finance Bureau.

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P > 7, < a href= '"http://www.91se91.com/news/index_c.asp" > repair fee < /a >.

All repair items, including sporadic repairs, should be budgeted, the construction party shall be determined according to the relevant provisions, and the construction contract shall be signed.

The payment of the progress payment must be based on legal and formal original documents.

After completion of the repair project, the completed financial statements and the detailed list of the repair items should be compiled and reported, and the payment or balance should be paid after the approval of the leaders.

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< p > 8, reception fee.

The official reception is generally arranged by the office according to the relevant regulations and standards. The reception personnel will list the reception details every week and submit them to the finance department after approval by the leaders.

The finance department will check with the hotel regularly according to the reception list, and then sign the reimbursement procedures by the receptionist.

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< p > 9, condolence fee.

The staff and workers in service are hospitalized in case of illness. The personnel department raises consolation opinions by the personnel department and organize consolation after the approval of the leaders.

Condolences to pay standard level cadres 200 yuan, level Cadres: 300 yuan, retired personnel separately.

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< p > 10, pportation cost.

According to the cost standard established by the office, the specific provisions of the unit are...

The total annual expenses can not be overspent and the balance can be carried forward for the next year.

At any end of the year, a comprehensive inventory check will be conducted by the relevant asset management departments and financial departments to ensure that the general ledger of the fixed assets and the obvious accounts are in line with the physical objects.

If there is a deficit in the fixed assets during the check up period, it is necessary to handle the procedures of inventory surplus and loss, and take timely measures to strengthen financial management.

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