Financial Management System of Shandong Equipment Manufacturing Industry Association
Chapter 1 total then
Article 1 In order to strengthen the financial management of the association and standardize its accounting system, better implement relevant national regulations, and in combination with the actual situation of the association, this system is formulated.
Article 2 The main tasks of association financial management are:
(one)Actively organize income, strive to save expenses, and enhance economic autonomy;
(two)Establish and improve financial systems, strengthen financial supervision;
(three)Strengthen economic accounting and improve the efficiency of fund utilization;
(four)Maintain the integrity and safety of property and materials, continuously tap into potential, and fully utilize the economic benefits of property and materials.
Article 3 The association's finance department must be equipped with full-time or part-time accounting personnel and cashiers who meet the national certification requirements.
Article 4 According to the principle of "unified leadership and centralized management", all financial income and expenditure activities are managed by the association's finance department under the unified leadership of the association's legal representative.
Article 5 Accounting personnel of the association must comply with the Accounting Law of the People's Republic of China and the Working Rules for Accounting Personnel issued by the Ministry of Finance to handle the financial work of the association.
Article 6 The content of association financial management includes: financial planning management, financial revenue management, project cost management, property and material management, monetary fund management, financial analysis and evaluation.
Chapter 2 Financial Planning Management
Article 7 The association should prepare financial statements on a quarterly basis, and at the end of the year, it should carefully summarize and timely and accurately prepare the annual final accounts report.
Article 8 The income from the annual settlement of association groups can be withdrawn from the development fund and welfare fund according to the prescribed proportion after being decided by the board of directors. The development fund is used to develop the cause of our association. The welfare fund is used for the collective welfare of full-time staff of the association.
Chapter 3 Financial revenue and expenditure management
Article 9 Social group income includes three categories: "business income," "other income," and "subsidy income.
Business income refers to: membership fee income, consulting income, training income, technology activity income, editing and publishing income, conference activity income, etc.
Other income refers to: interest income, consolidated income, investment income, income from subordinate management fees, compensation income, donation income, etc.
Subsidy income refers to various subsidy funds allocated by the finance, superior departments, or other units.
Article 10 The various revenues of the association must comply with the relevant national charging policies, and all revenues must be recorded by the finance department and cannot be disbursed.
Article 11 Social group expenditures include four categories: "business expenditures," "management expenditures," "other expenditures," and "subsidy expenditures.
Business expenses refer to: consulting activity fees, training activity fees, technology activity fees, editing and publishing fees, conference activity fees, business taxes and surcharges, etc.
Management expenses refer to wages, employment fees, office expenses, welfare expenses, union funds, travel expenses, reception expenses, rental fees, employee education expenses, labor insurance premiums, unemployment insurance premiums, etc.
Other expenses refer to interest expenses, exchange losses, bad debt losses, investment losses, penalty payments, other taxes and surcharges, etc.
Subsidy expenditure refers to the disbursement of various subsidy funds to affiliated units or other units.
Article 12 All expenses shall be executed within the scope specified by the association. We must strictly implement the hierarchical approval procedures.
(one)The expenses incurred by the association for organizing large-scale events or purchasing large equipment and fixed assets(Funding exceeds10000yuan)A written report must be submitted and signed by the Secretary General and the President for approval;
(two)Expenditure on specialized academic, popular science, and technological development projects(10000Below yuan)Before conducting specialized academic and popular science activities, specific personnel in charge shall make a detailed written budget for the use of funds, which shall be signed and approved by the Secretary General;
(three)For major expenditure projects, such as external investment or establishment of tertiary enterprises, they should be discussed and approved by the council, signed and approved by the association president, and reported to the competent department for filing.
Chapter Four Project cost management
Article 13 In order to accurately calculate, reflect, and supervise the various expenses, taxes, and revenue of service projects, a project cost accounting system is implemented. The total expenditure of project expenses shall not exceed the income of the project80%, quarterly summary and report to the Secretary-General and President for review. Major projects with an amount of more than 10,000 yuan must be submitted to the Council for approval.
Article 14 The scope of project expenses includes:
(one)Labor costs, travel expenses, conference fees, information fees, communication fees, insurance fees, night meals, project appraisal fees, etc. during the implementation of the service project;
(two)Compensation for equipment rental, testing and labor costs borrowed from other units;
(three)Costs of raw materials, power, fuel, packaging, transportation, etc. consumed during the implementation of the service project.
Article 15 The accounting information of the project cost must completely and truthfully reflect the various situations of the service project in the implementation process, and the original records, vouchers, books, statements and other information related to the project cost accounting must be complete, true and timely.
Chapter 5 Property and Materials Management
Article 16 Formulate necessary fixed asset management methods, strictly implement the procurement, acceptance, receipt, storage, transfer, registration, inspection and maintenance systems of fixed assets, so that the accounts are consistent and the accounts are consistent.
1The purchase of fixed assets and low-value consumables must follow the principle of "first approval, then purchase", where the purchase of fixed assets, insufficient.2000Yuan, approved by the Secretary-General;2000Yuan, must be reported to the president for approval. The purchase of low-value consumables shall be approved by the Secretary-General;
2Fixed assets shall be depreciated in accordance with the provisions of the relevant government departments and financial requirements. Low-value consumables are amortized into the management cost at one time, but physical registration and distribution accounts must be established;
3The scrapping of fixed assets shall be discussed and decided by the office meeting according to the requirements of relevant government departments. Correctly handle the residual value;
4After the registration of fixed assets, there should be labels. "Who uses, who keeps". The person responsible for the joint use shall be clearly kept. To do a good job in daily maintenance and management, to ensure that fixed assets clean, intact, safe and good performance;
5Establish fixed asset accounts and check them regularly to ensure the consistency of accounts.
Article 17 The standards of fixed assets refer to the relevant provisions of the State.
Chapter VI Monetary Fund Management
Article 18 The association's cash receipts and payments should be strictly formalities, strengthen management, implement the principle of money account management, and designate full-time or part-time cashiers to handle them. Establish cash journals, register cash receipts and payments on a case-by-case basis, so that daily and monthly settlement, accounts match, accounts match.
Article 19 The Association's cash, except for a small amount of cash on hand as required by the bank, must be deposited in a bank account. No lending of bank accounts, checks. Economic transactions that are not part of the Association may not be settled in the Association's bank account.
Chapter 7 Financial Analysis and Evaluation
Article 20 The main contents of financial analysis include: the financial income and expenditure, the use of funds and project expenses, the use of property and materials management to make analysis, judgment, for the association leadership decision-making basis.
This method has already been implemented2016year12moon28The first member meeting of the day discussed and passed.
Shandong Equipment Manufacturing Industry Association
2016year12moon28day
