First, the company's business investigation
(1) Investigation of the company's business accounts
The corporate finance department of our bank opens corporate accounts, including basic deposit account account, special account and temporary deposit account for capital verification. There are no multiple basic account and ordinary accounts opened by the same business organization for the same depositor, and multiple special deposit accounts opened by the same certification document for the depositor; The name used by the unit to open an account meets the requirements; Without the approval and signature of the right person, there is no problem of opening an account. Adhere to the principle of separation of bookkeeping and reconciliation, and the accounting supervisor checks the current reconciliation and bank-enterprise reconciliation on a monthly basis to track the outstanding accounts.
In the process of using the company's bank settlement account, there is no problem of using the general deposit account to handle cash withdrawal business. It meets the requirements to withdraw cash from other special deposit accounts such as basic deposit account. There is no problem that the temporary deposit account still handles the fund receipt and payment business beyond the effective use period. The registered capital verification account does not have the problem of handling external payment business during the capital verification period, and the names of the remitter and investor registered for capital verification are the same.
Change and cancellation of bank settlement account. The depositor changes the account name, legal representative and other account opening information, and issues an application form and supporting documents from relevant departments; Modify customer information in time; The seal of the depositor shall be changed accordingly. The depositor's application to cancel the bank settlement account shall be examined and approved by the accounting supervisor or the competent leader, and the depositor's loan, interest receivable, settlement fee and other receivables shall be checked before the account is cancelled. When the depositor cancels the bank settlement account, he shall return the unused important blank vouchers, settlement vouchers and account opening registration certificates; Tellers review and correct important bills and void them. When handling the cancellation procedures of the bank account of the unit, indicate the cancellation date and sign it on its basic deposit account account opening registration certificate; Report to the people's bank within 2 working days from the date of account cancellation. There is no frequent account opening and closing, and money laundering activities are carried out through false transactions. For the money that has been transferred to the "long overdue special account", when the depositor requests to withdraw the money from the original account, he shall provide the proof that he has the legal right to control the account, and collect it after being audited by the relevant person in charge.
Management of important information of bank settlement account. The management files of bank settlement accounts are established and managed according to accounting files. The reserved signature is the official seal or special financial seal of the unit plus the signature or seal of its legal representative (person in charge of the unit) or its authorized agent. The seal card management of the company's settlement account is safe and complete, and there is no problem of having an account without a seal card or having a seal card without an account. For accounts with lost seal cards, customers are required to provide proof of lost seal cards to prevent account risks.
(2) Investigation of large payment management.
Management of large amount of funds payment. Set up corresponding posts with clear division of labor and clear responsibilities; The scope of the large payment transaction report conforms to the provisions of the document, and there is no phenomenon of expanding or narrowing the scope at will; The declaration procedures for large payment transactions meet the requirements of relevant regulations, and there are no omissions; Establish the customer identity registration system of the account opening unit; For large payment, there are legal payment vouchers; Analyze and monitor the characteristics, sources, business scale and business scope of the large amount of funds paid by the account opening unit.
Management of large cash withdrawal. Establish a grading examination and approval system for large cash payment in basic deposit account, special deposit account, temporary deposit account or personal settlement account; Established a large cash payment ledger system and a monthly statistical analysis system; Users who deposit more than 200,000 yuan in cash demand deposits and withdraw more than 50,000 yuan in cash demand deposits shall be filed in the account management system of the People's Bank of China in the form of monthly reports. Because anti-money laundering is still a relatively unfamiliar job, grass-roots practitioners lack systematic theoretical knowledge and sufficient practical experience, and need to further improve their ability to distinguish suspicious payment transactions.
(3) Investigation on the management of important blank vouchers
Important blank vouchers warehousing management. Classified management of important blank vouchers; The important blank vouchers collected from the superior bank are put into storage, and the accounting vouchers are filled in and recorded in time, and the number of important blank vouchers put into storage is the same as that of important blank vouchers put into storage; Designate a special person to manage important blank vouchers in the warehouse; If the important blank vouchers collected by the teller are not returned for some reason, the voucher warehouse keeper will put them into the warehouse.
Issue management of important blank vouchers. When the important blank vouchers are delivered out of the warehouse, the delivery procedures comply with the system regulations; The material object of the important blank voucher for outbound is consistent with the outbound order number; Tellers receive important blank vouchers, fill in accounting vouchers, and submit them to the voucher warehouse keeper for outbound formalities after being approved by the authorized person;
Sales management of important blank vouchers. When customers purchase important blank vouchers, they should fill in the "receipt voucher" and affix the bank seal reserved by the company; Check the consistency of the reserved seal; The teller selects relevant transactions in time, and inputs the payee account number, voucher type and voucher number; Important blank vouchers sold to customers shall be stamped with the account number of the payee and the name of the bank.
Second, the effectiveness of the company's business investigation activities.
(1) account management.
Account management, including the opening, use, change and cancellation of public deposit accounts, data management, implementation of basic systems, and reconciliation between enterprises and banks, with emphasis on reconciliation and implementation of account opening system. I. basic deposit account is a bank settlement account that depositors need to open for daily transfer settlement and cash receipt and payment. Is the account opening information complete and is there an account opening license? Whether the receipt and payment of funds and the withdrawal of wages, bonuses and cash in the daily business activities of depositors are handled through this account. Second, the general deposit account is used to handle the transfer of depositors' loans, the return of loans and other settlement funds, and whether the account only handles cash deposits and does not handle cash withdrawals. Third, the special deposit account is used to handle the receipt and payment of various special funds. Whether the funds in the company's bank card account are deposited through basic deposit account transfer. Whether the account does not handle cash receipt and payment business. Whether the special deposit account for extra-budgetary funds can't withdraw cash. Fourth, temporary deposit accounts are used to handle the receipt and payment of funds generated by temporary institutions and depositors' temporary business activities. Whether the temporary deposit account is valid for more than 2 years. Whether the temporary deposit account registered for capital verification only accepts and does not pay during the capital verification period, and whether the remitter registered for capital verification should have the same name as the investor. Fifth, the depositor cancels the bank settlement account, whether to check the balance of the bank settlement account with the opening bank, whether to return all kinds of important blank bills, settlement vouchers and account registration certificates, and whether the bank can check it correctly before handling the account cancellation procedures. Depositors fail to return all kinds of important blank bills and settlement vouchers as required, and whether they issue relevant certificates or audit account opening materials as required, resulting in the unit opening a false bank settlement account; Whether to establish depositors' information data files or collect depositors' information data according to regulations; Whether to check the accounts in an alternative way, and whether to check the amount and balance item by item.
(2) In terms of payment transactions for large transactions.
Whether the management of large-sum funds payment is subject to the system of substitution and post change review, whether the management of large-sum funds payment is effectively controlled, whether the funds are transferred in or out in a short period of time, and whether the frequency and amount of fund receipt and payment are obviously inconsistent with the business scale of the enterprise; Whether the flow of capital income and expenditure is obviously inconsistent with the business scope of the enterprise, and whether the daily income and expenditure of the enterprise are obviously inconsistent with the business characteristics of the enterprise; Whether the regular receipt and payment of large sums of money is obviously inconsistent with the nature and operating characteristics of the enterprise; Whether the same payee receives and pays funds frequently in a short period of time, whether an account that has been idle for a long time is suddenly opened for unknown reasons, and whether a large amount of funds are received and paid in a short period of time; Whether it frequently collects personal remittances obviously unrelated to its business in a short period of time; Whether the account is frequently opened and closed, and whether there is a large amount of funds received and paid before closing; Whether it is intentional to break the whole into parts to avoid the monitoring of large payment transactions.
(3) Management of important blank vouchers
The principle of "seal, pledge and certificate responsibility" shall be applied to whether important blank vouchers are kept by special personnel. Whether to establish a register according to the types of important blank vouchers. Whether the import, sale and use of important blank vouchers are recorded in the register one by one and the number is recorded at the same time. At the end of daily business, whether the manager will check the balance of each register with the balance of important blank vouchers; The number of the register should be consistent with the physical number. Through this activity, the awareness of laws and regulations and responsibility of employees in the company's business departments was enhanced, and the consciousness of all employees to act according to the system and rules was effectively promoted. They actively participated in this survey, found problems in the survey and summed up experience, which laid a solid foundation for future work.