The Finance Department is the management and execution organization of all financial affairs and capital activities of the company, and is responsible for the daily financial management, fund-raising management and financial analysis of the company. Its work scope and responsibilities mainly include:

1. Responsible for the financial management of the company. Prepare the company's financial revenue and expenditure plans; Review the use of funds and expenses; Recover the sales money and clear up the receivables; Handle daily cash receipt and payment, expense reimbursement, tax payment, bank bill settlement, keep cash on hand and blank bank bills, and compile daily capital report; Do a good job in company financing; Handle and coordinate relations with industry and commerce, taxation, finance and other departments, and pay taxes according to law.

2. Be responsible for the accounting work of the company. Abide by the accounting standards and financial regulations promulgated by the state and conduct accounting in accordance with the accounting system; Prepare annual, quarterly and monthly accounting statements; In accordance with the provisions of the accounting system, set up accounting subjects, set up subsidiary ledgers, ledgers and auxiliary accounts, keep accounts, close accounts and reconcile accounts in a timely manner, so that the accounts are consistent, the accounts are consistent, the accounts are consistent, and the accounts are consistent; Manage accounting files well.

3. Responsible for the company's cost accounting and cost management. Set up cost collection procedures and cost accounting accounts, do a good job in cost accounting, control cost expenditure, collect and register various cost data, and provide information for cost prediction, control and analysis in a timely and correct manner; Pay the project, equipment and materials according to the contract, budget and audit, and cooperate with the engineering department and other departments to settle the project, materials and equipment and the final accounts of the completed project; Improve the setting of various cost auxiliary accounts and improve various statistical data.

4. Establish an economic accounting system, make use of accounting data, statistical data and other relevant information, analyze economic activities on a regular basis, judge and evaluate the production and operation results and financial status of enterprises, and provide a basis for company leaders to make decisions.

5. Cooperate with the internal audit of the company. According to the above work scope and responsibilities, this system is specially formulated to strengthen financial management.

Chapter I Fund Approval System

1. General

(1) All payments shall be approved by the competent leader of the company. If the leader in charge is not in the company, he should contact him by telephone or fax to confirm whether to approve the payment, and then ask him to sign an opinion on the expenditure form afterwards;

⑵ The special financial seal, corporate seal and cheque must be kept separately. The corporate seal shall be kept by the director of the office, and the special financial seal and cheque shall be kept by the cashier. During the absence of the office director or cashier, the seal shall be kept by a special person designated by the legal representative. Seal escrow must go through the handover procedures, and the escrow personnel must register the use of the seal;

(3) The Finance Department shall not, in principle, reserve the cheque with the special financial seal and the corporate seal in the company. If it is necessary for work, it is necessary to fill in the limit first and get approval from the competent leader of the company;

(4) The cheque issued shall indicate the full name of the approved payee, and the invoice received shall be consistent with the payment. If the payee needs the company to cooperate with the payment to a third party due to special circumstances, it must have a written notice from the payee and be approved by the competent leader of the company;

5] The reversal of current accounts (referring to abnormal business) shall be approved by the competent leader of the company;

[6] The transfer of funds from abnormal business must be approved by the competent leader of the company;

Once the original vouchers used to pay all kinds of money must be kept in the original, and the copy shall not be used as the original voucher. In case of special circumstances, it must be approved by the competent leader of the company.

2. The system of examination and approval of construction project funds is approved and paid by the competent leader of the company. Its procedures shall be implemented according to the following "Work Flow of Approving Payment for Construction Projects". Work Flow of Payment for Construction Projects 3. Administrative Expenditure Management System

(1) The expense reimbursement of the company's management personnel must be approved by the company's competent leader before the financial department can submit the expenses;

(2) Abnormal expenses such as entertainment shall be approved by the competent leader of the company.

3. Travel expenses system of the company

(1) Employees of the Company can enjoy travel expenses subsidies when performing official duties outside the scope of this Municipality;

(2) The department manager decides to choose the means of transportation according to the needs of the company's employees on business trips;

(3) During the business trip of company employees, the accommodation expenses and subsidies shall be implemented according to the following regulations: ① Rent standard: a. For employees above department manager, the rent standard is 120 yuan/day; B, general staff, the rent standard is 100 yuan/day. (2) food subsidies, local transportation subsidies standard food subsidies per person 20 yuan/day; The local transportation fee is 6 yuan/day per person.

(4) If the actual reimbursement amount exceeds the company's subsidy standard, the department manager or the lead manager shall explain the reasons and report to the company's competent leader for approval before paying.

4. Vehicle maintenance fee and gasoline fee management system

(1) The company's vehicle maintenance is managed by the office in a unified way, and maintenance points should be designated. Maintenance expenses are generally settled by bank transfer;

⑵ The office will arrange the purchase of the vulnerable spare parts of vehicles in a unified way, and pay by cheque. When it is needed, it should go through the formalities of collecting and use it, and the office should set up an account to write it off;

(3) The company's gasoline ticket shall be kept by the office in a unified way and registered for use.

5. Management system for office expenses, conference expenses and other expenses

(1) The office supplies of the company are purchased and managed by the office;

(2) The office shall set up account books to register the purchase and use of office supplies of the company;

(3) The office property ledger is attached to the accounting department;

(4) The office shall record, register and regularly report the office supplies collected by various departments;

5] If all departments of the company need to invite the personnel of relevant units to hold a meeting because of their work needs, the department manager shall make suggestions and report them to the general manager for approval, and the meeting work shall be arranged by the office in a unified way;

[6] The payment standards of salaries, bonuses, welfare expenses and other allowances shall be formulated by the personnel and labor management department of the company, and reported to the Finance Department for the record after being approved by the general manager.

6. Administrative expenses reimbursement system

(1) The cash expenditure scope of the company's administrative expenses includes: wages, bonuses, allowances, travel expenses paid to employees, other payments paid to individuals, and sporadic expenses that are less than the starting point of the check 100 yuan;

(2) Employees of the company shall fill in the reimbursement form for reimbursement of administrative expenses, which shall be filled in by the handling personnel, signed by the company's competent leaders and submitted to the finance department for review in accordance with the relevant provisions of this system, and then approved and paid in accordance with the provisions of Article 1 of this chapter;

(3) The expenses for entertainment and gifts shall be subject to the system of "one vote, one form, and prior declaration", which can only be implemented after approval;

(4) Those who do not have the reimbursement conditions (such as the receipt voucher of the other company) and need to receive checks or cash must fill in the loan slip. The loan slip shall be kept at the financial bottom, and the financial department shall issue a charge-off receipt to the manager when the loan is repaid;

5] Check requisition and loan slip must be filled in by the manager, signed by the competent leader of the company, and paid directly by the finance department after financial audit;

[6] If the bank check is lost, the responsible person shall report to the Finance Department and the bank in time. In the case of losses caused by blank checks, the lost person shall be liable for compensation;

(7) Other procedures related to expenses and cost expenditures shall be subject to company regulations.

Chapter II Project Cost Management System

1. All engineering economic contracts of the company and all indicators, guarantees, commitments and other economic visas related to the engineering cost shall be signed by the general manager or authorized by the general manager.

2. The engineering department of the company is mainly responsible for the prediction and audit of project cost, the preparation of project bidding documents and the examination and approval of project final accounts.

3. The engineering department is also responsible for organizing the procurement and supply of engineering equipment and materials and the negotiation of economic contracts, purchasing the equipment and materials that have been selected and finalized, ensuring the timely supply of equipment and materials, actively conducting market inquiry work, establishing a market price inquiry register, and recording the historical data of material price changes.

4. The finance department is mainly responsible for the overall control of the project cost.

(1) Participate in the negotiation of economic contracts for projects, and timely and accurately understand the composition of the company's various project costs and the plan for using funds;

(2) Be responsible for the review of project progress payment, and participate in the determination of project cost and the examination and approval of final accounts.

5. Intermediate settlement procedure of the project.

(1) Before 25th of each month, the construction unit shall submit the project progress settlement to the Engineering Department for review, and the Engineering Department shall put forward the review opinions in combination with the engineering construction drawings, construction progress plans and other documents, and send them to the Finance Department for countersigning within 5 days;

⑵ The Finance Department puts forward payment opinions according to relevant documents and materials, the amount of materials supplied by the construction unit, and other economic exchanges with the construction unit, and refers to the company's financial situation, and submits them to the company's competent leader for approval.

6. Project final accounts procedure.

(1) The construction unit shall submit the final accounts of the project and all economic visa materials to the Engineering Department for review according to the same procedures of intermediate settlement of the project, and the Finance Department shall sign them;

(2) According to various economic visas, contracts, final accounts of the project and the settlement of materials, the Finance Department deducts the number of paid projects and various expenses paid in advance, settles the mantissa of the project payable, puts forward a payment plan and submits it to the competent leader of the company for approval;

(3) When handling the final accounts of large projects, the company's competent engineering leaders shall take the lead, and the engineering final accounts team shall be composed of personnel from the engineering department, design department, finance department and other relevant departments to jointly conduct the final accounts of special projects in accordance with the scope of responsibilities specified in the above system;

(4) When all the housing projects are completed and accepted and delivered for use, the engineering department and the sales department shall handle the handover, acceptance and warehousing procedures of the completed houses, and the finance department shall handle the cost settlement of the completed houses with the handover and warehousing procedures.

Chapter III Property Management System

1. Scope of company property

(1) Company property includes fixed assets and low-value consumables;

(2) All machinery and equipment, power equipment, transportation equipment, tools and instruments, management appliances, buildings, etc. purchased or made by the company with a single value of more than 2,000 yuan and a service life of more than one year are classified as fixed assets;

(3) All articles and appliances with a single value of less than 2,000 yuan or a value of more than 2,000 yuan but a durable life of less than one year are low-value consumables.

2. The company's finance department is responsible for the accounting of all the company's property.

(1) All fixed assets used by the company headquarters and all office supplies and appliances of the company are under the centralized management of the office;

(2) The machinery and equipment, power equipment, tools and instruments used in the company's construction sites are under the centralized management of the engineering department;

(3) The office and the engineering department shall designate a person to be responsible for the business accounting of the company's property, set up a ledger to register the purchase, use and inventory of the company's property, and be responsible for organizing the storage and maintenance of the company's property and formulating corresponding measures and methods.

3. Purchase and allocation of property

(1) The office shall prepare the property purchase plan and make market inquiry according to the development needs of the company, which shall be countersigned by the Finance Department and approved by the competent leader of the company before purchasing;

(2) After the property is bought back, the property income acceptance form shall be filled in. The property income receipt is in duplicate, and the financial department shall handle the reimbursement procedures based on the property income receipt, property invoice and purchase plan. The property centralized management department shall register the ledger with the acceptance certificate;

(3) When all departments need to collect fixed assets, they should fill in the requisition form, which should be approved by the department manager, submitted to the office for examination and approval, and approved by the competent leader of the company;

(4) The requisition of fixed assets shall be issued by the user department, and the requisition shall be in triplicate. One copy is kept by the collecting department, one copy is sent to the centralized property management department as the proof of property issuance, and the other copy is regularly summarized by the centralized property management department and submitted to the finance department for reimbursement;

5] The transfer of property within the company shall be handled by the centralized property management department and submitted to the Finance Department for filing.

4. Inventory and counting of property

(1) The centralized management department of the company's property should conduct property inspection inventory work regularly, and a comprehensive inventory check must be conducted at the end of the year;

(2) The year-end property inventory of each department must be attended by financial personnel;

(3) If inventory gains, losses and damages are found after property inventory, a profit and loss report form shall be filled in, and the reasons for losses and damages shall be explained in writing. For property losses caused by personal dereliction of duty, the responsibility of the person in charge and the person in charge must be investigated;

(4) Where the fixed assets have reached the natural scrapping conditions, the centralized property management department shall, jointly with the Finance Department, organize an assessment, and the assessment shall be reported to the company's competent leader, who shall decide the handling opinions;

5] Where the fixed assets that have not reached the natural scrapping conditions but can no longer be used normally, the user department shall find out the reasons and report them truthfully; In case of personal liability accident, the relevant responsible personnel shall be responsible for compensating for the losses; If losses are caused by natural disasters or other force majeure reasons, they shall be reported to the general manager for decision.