1、總則為加強財務管理，根據國家有關法律、法規及建設局財務制度，結合公司具體情況，制 定本制度。一、財務管理工作必須在加強宏觀控制和微觀搞活的基礎上， 嚴格執行財經紀律， 以提 高經濟效益、壯大企業經濟實力為宗旨，財務管理工作要貫徹“勤儉辦企業”的方針，勤儉 節約、精打細算、在企業經營中制止鋪張浪費和一切不必要的開支，降低消耗，增加積累。財務機構與會計人員二、公司設財務部，財務部主任協助總經理管理好財務會計工作。三、出納員不得兼管、會計檔案保管和債權債務賬目的登記工作。四、財會人員都要認真執行崗位責任制， 各司其職， 互相配合，如實反映和嚴格監督各 項經濟活動。記賬、算賬、報賬必須做到手續完備、內

2、容真實、數字準確、賬目清楚、日清 月結、近期報賬。五、財務人員在辦理會計事務中，必須堅持原則，照章辦事。 對于違反財經紀律和財務 制度的事項，必須拒絕付款、拒絕報銷或拒絕執行，并及時向總經理報告。六、財會人員力求穩定，不隨便調動。財務人員調動工作或因故離職， 必須與接替人員 辦理交接手續， 沒有辦清交接手續的，不得離職， 亦不得中斷會計工作。移交交接包括移交 人經管的會計憑證、報表、賬目、款項、公章、實物及未了事項等。移交交接必須由建設局 財務科監交。會計核算原則及科目七、公司嚴格執行中華人民共和國會計法 、會計人員職權條例 、會計人員工作規 則等法律法規關于會計核算一般原則、 會計憑證和賬簿

3、、內部審計和財產清查、 成本清查 等事項的規定。八、記賬方法采用借貸記賬法。記賬原則采用權責發生制，以人民幣為記賬本位幣。九、一切會計憑證、 賬簿、 報表中各種文字記錄用中文記載， 數目字用阿拉伯數字記載。 記載、書寫必須使用鋼筆，不得用鉛筆及圓珠筆書寫。十、公司以單價 2000 元以上、使用年限一年以上的資產為固定資產，分為五大類：1、房屋及其他建筑物；2、機器設備；3、電子設備（如微機、復印機、傳真機等）4、運輸工具；5、其他設備。十一、各類固定資產折舊年限為：1、房屋及建筑物 35 年；2、機器設備 10 年；3、電子設備、運輸工具 5 年；4、其他設備 5 年。固定資產以不計留殘值提取

4、折舊。 固定資產提完折舊后仍可繼續使用的， 不再計提折舊； 提前報廢的固定資產要補提足折舊。十二、購入的固定資產，以進價加運輸、裝卸、包裝、保險等費用作為原則。需安裝的 固定資產，還應包括安裝費用。作為投資的固定資產應以投資協議約定的價格為原價。十三、固定資產必須由財務部合同辦公室每年盤點一次， 對盤盈、 盤虧、報廢及固定資 產的計價，必須嚴格審查，按規定經批準后，于年度決算時處理完畢。1、盤盈的固定資產，以重置完全價值作為原價，按新舊的程度估算累計折舊入賬，原 價累計折舊后的差額轉入公積金。2、盤虧的固定資產，應沖減原價和累計折舊，原價減累計折舊后的差額作營業外支出 處理。3、報廢的固定資產

5、的變價收入（減除清理費用后的凈額）與固定資產凈值的差額，其 收益轉入公積金，其損失作營業外支出處理。4、公司對固定資產的購入、出售、清理、報廢都要辦理會計手續，并設置固定資產明 細賬進行核算。資金、現金、費用管理十四、財務部要加強對資產、資金、現金及費用開支的管理，防止損失，杜絕浪費，良 好運用，提高效益。十五、 銀行賬戶必須遵守銀行的規定開設和使用。銀行賬戶只供本單位經營業務收支結算使用，嚴禁借賬戶供外單位或個人使用，嚴禁為外單位或個人代收代支、轉賬套現。卜六、銀行賬戶的賬號必須保密，非因業務需要不準外泄。十七、銀行賬戶印鑒的使用實行分管并用制，即財務章由出納保管， 法人代表和會計私章由會計

6、保管，不準由一人統一保管使用。印鑒保管人臨時出差由其委托他人代管。十八、銀行賬戶往來應逐筆登記入賬，不準多筆匯總高收，也不準以收抵支記賬。按月與銀行對賬單核對，未達收支，應作出調節逐筆調節平衡。十九、根據已獲批準簽訂的合同付款，不得改變支付方式和用途；非經收款單位書面正式委托并經總經理批準，不準改變收款單位（人）。二十、庫存現金不得超過限額， 不得以白條抵作現金。現金收支做到日清月結，確保庫 存現金的賬面余款與實際庫存額相符，銀行存款余款與銀行對賬單相符，現金、銀行日記賬數額分別與現金、銀行存款總賬數額相符。二十一、因公出差、經總經理批準借支公款，應在回單位后七天內交清，不得拖欠。非 因公事并

7、經總經理批準，任何人不得借支公款。二十二、嚴格現金收支管理，除一般零星日常支出外，其余投資、工程支出都必須通過銀行辦理轉賬結算，不得直接兌付現金。二十三、領用空白支票必須注明限額、日期、用途及使用期限、并報總經理報批。所有 空白支票及作廢支票均必須存放保險柜內，嚴禁空白支票在使用前先蓋上印章。二十四、正常的辦公費用開支，必須有正式發票，印章齊全，經手人、部門負責人簽名， 經總經理批準后方可報銷付款。二十五、未經董事會批準，嚴禁為外單位（含合資、合作企業）或個人擔保貸款。二十六、嚴格資金使用審批手續。會計人員對一切審批手續不完備的資金使用事項，都有權且必須拒絕辦理。否則按違章論處并對該資金的損失

8、負連帶賠償責任。辦公用具、用品購置與管理二十七、所有辦公用具、用品的購置統一由辦公室造計劃、報經領導批準后方可購置。二十八、所有用具必須統一由辦公室專人管理。辦理登記領用手續、辦公柜、桌、椅要 編號，經常檢查核對。二十九、個人領用的辦公用品、用具要妥善保管，不得隨意丟棄和外借，工作調動時， 必須辦理移交手續，如有遺失，照價賠償。其它事項、按照上級主管部門的要求，及時報送財務會計報表和其它財務資料。三十一、 積極參與建設資金的籌措工作， 通過籌集資金的活動， 盡量使資金結構趨于合 理，以期達到最優化。三十二、配合公司業務部門對項目工程的竣工、財務決算進行監督管理。三十三、 自覺接受上級主管、 財

9、政、稅務等部門的檢查指導， 并按其要求不斷完善制度、 改進工作。The generalTo strengthen financial management, in accordance with relevant state laws, regulations and construction bureau of financial system, combined with the specific situation of the company, to develop this system., financial management must be on the basis of s

10、trengthening the macroscopic control and microscopic actives, strict enforcement of discipline of finance and economics, in order to improve the economic benefit and strengthen enterprise economic strength, for the purpose of financial management work to implement the policy of business diligently,

11、thrift, wisely, to stop the extravagance and waste in the enterprise management and all unnecessary costs, reduce consumption, increase accumulation.Financial institutions and accounting personnelSecond, the company set up the finance department, the finance department director to assist general man

12、ager to manage the financial and accounting work.Three, the cashier shall not be in charge, keeping accounting files and the registration of claims and debts accounts.Four, accounting personnel to perform job responsibility seriously, according to cooperate with each other, truthfully reflect the ec

13、onomic activities and strict supervision. Procedure of bookkeeping, accounts, reimbursement must be complete, content, true, accurate, clear accounts, nissin month knot, the reimbursement soon.Fifth, financial personnel in handling accounting affairs, we must stick to the principle and work here. Fo

14、r violation of discipline and the financial system of financial matters, must be refused to pay, refused to submit an expense account, or refused to carry out and report to the general manager.Six, accounting personnel to stability, and transfer. Financial personnel to mobilize for work or leave, mu

15、st to replace personnel transfer formalities, handing-over formalities, no can not leave, also must not interrupt accounting work. Handed over to the handover including transfer of management accounting vouchers, accounting statements and reports, accounts, funds, and outstanding issues. Official se

16、al, etc. Handed over to the handover must by construction bureau the finance supervisor.Accounting principles and subjectsSeven, the company strictly implement the accounting law of the Peoples Republic of China, the accounting personnel authority regulations, the accounting personnel work rules and

17、 other laws and regulations, the general principles of accounting, accounting vouchers andbooks, internal audit and property inventory, cost, inventory, etc.Eight, methods of charge to an account lending attributes. Accounting principle USESthe accrual basis, with RMB as its functional currency.Nine

18、, all accounting vouchers, account books, accounting statements and reports in a variety of written records in Chinese records, Numbers with Arabic numerals. Written records, must use the pen, not with a pencil and a ball-point pen to write.Ten, monovalent 2000 yuan of above, use fixed number of yea

19、r asset for fixed assets, more than one year is divided into five categories:1, houses and other buildings;2, machinery and equipment;3, electronic equipment, such as computer, copier, fax machine, etc.);4, the means of transport;5, and other equipment.11, all kinds of fixed number of year of the de

20、preciation of fixed assets is:1, houses and buildings 35 years;2, machinery and equipment 10 years;3, electronic equipment, transportation tools for 5 years;4, and other equipment for five years.Fixed assets depreciation is extracted by excluding leave salvage value. After fixed assets carry depreci

21、ation still can continue to use, no longer depreciation; Scrap of fixed assets in advance to fill carry depreciation.Twelve, purchase of fixed assets shall be the purchase price plus transportation, loading and unloading, packing, insurance and other fees as a principle. Installation of fixed assets

22、, it should also include installation fee. As an investment of fixed assets shall be for the price of the investment agreement for the original price.Thirteen, fixed assets must be the finance contract office inventory once a year, the inventory surplus, dish deficient, scrap, and the valuation of f

23、ixed assets must be strict censorship, according to regulations after approval, processed during the annual accounts.1, inventory surplus of fixed assets, in order to completely reset value as the original price, according to the degree of old and new estimate accumulated depreciation are tallied, t

24、he difference between the original price after the accumulated depreciation to accumulation fund.2, losses of fixed assets, should write down the original price and accumulated depreciation, the original cost minus accumulated depreciation balance for non-business expenses after processing.3, scrap

25、fixed asset base income (the net amount after deduction of the cost of cleaning) and the difference between the net value of fixed assets, the proceeds into accumulation fund, its loss for non-business expenses.4, company of fixed assets purchased, sold, cleaning, discard all want to go through the

26、formalities of the accounting, and accounting set up subsidiary ledger of fixed assets.Money, cash, cost management14, the finance department should strengthen the assets, funds, the management of cash and expenses, prevent loss, put an end to waste, good use, improve business efficiency.15, bank ac

27、counts must abide by the provisions of the bank to open and use. Bank account only for the use of this unit the payment and settlement business, it is forbidden to borrow account for the use of units or individuals outside the forbidden collecting for other units or individuals, transfer cash genera

28、tion.16 account number, bank account must be kept secret, the leakage is not allowed because of business need.17 are in charge of and throughout the use of the seal, bank account, the financial seal by the cashier, legal representative and accounting ones kept by the accounting, are not allowed to b

29、e used by one unified storage. Temporary on business by its signature depository trust others escrow.Eighteen, bank account transactions shall be that weaves registration books, no more than a pen summary high, also not in charge for billing. And bank statements monthly check, failed to reach balanc

30、e, should make a regulation that weaves balance adjustment.19, according to the payment have been approved to sign the contract, shall not change the payment method and USES; By the collection units formally entrust in writing and approved by the general manager, are not allowed to change collection

31、 unit (person).Twenty, inventory cash shall not exceed the limit, must not with ious instead of cash. Do cash receipts and cash disbursements of nissin monthly statement, ensure stock cash book balance of the consistent with the actual inventory, bank deposits and the balance of bank statements, the

32、 amount of cash, bank journal respectively accords with the general ledger amount of cash, bank deposit.Borrow the 21st, on business, approved by the general manager of public funds, should be back to the unit after seven days of the qing, shall not be in arrears. Non and approved by the general man

33、ager on business and no one may borrow money.22, strict management, cash receipts and cash disbursements in addition to the general sporadic daily spending, spending the rest of the investment, the project must be through the bank for transfer settlement, may not be directly payment in cash.23, reci

34、pients blank cheque must indicate limit, date, purpose and use of the term, and be submitted to the examination and approval of general manager. All blank cheque and voided check deposit must be safe, it is strictly prohibited to blank check before using affixed.24, normal office expenses, there mus

35、t be a formal invoice, complete seal, handlers, head of signature, can submit an expense account to pay the bill after approved by general manager.Twenty-five, without the approval of the board of directors are strictly prohibited for other units (including joint ventures, cooperative enterprises) o

36、r personal loan guarantees.26, strict formalities for examination and approval of funds use. Formalities for examination and approval of accounting personnel to all incomplete items of using the capital, have permission and must refuse to deal with. Or else the violation to punish and jointly and severally liable for the loss of the money.Office equipment, supplies purchase and management27, all office e