According to the organization chart of financial management and accounting, there are financial managers, financial supervisors, tax accounting, financial accounting, cost accounting, salary accounting, material accounting and cashier.

I. Responsibilities of the Financial Manager:

Job Title: Financial Manager

Direct superior: general manager (chairman) of the company.

Direct Report: Chief Financial Officer

Direct responsibility:

Under the leadership of the general manager, be fully responsible for the financial management of the company;

Establish and improve the financial management system and the preparation of financial budget and final accounts, provide timely and effective financial analysis for the company's decision-making, ensure the normal disclosure of financial information, effectively supervise and inspect the implementation of financial systems and budgets, and make appropriate and timely adjustments;

Manage the company's tax as a whole, and supervise the timely completion of tax declaration and annual review;

Provide suggestions and decision support for the company's major investment, financing and other business activities, and participate in risk assessment, guidance, tracking and control;

Establish and maintain good relations with finance, taxation, banking and other relevant government departments and accounting firms and other relevant institutions;

Report the company's operating conditions, operating results, financial revenue and expenditure and the specific situation of the plan to the superior supervisor, provide financial analysis for the company's senior management and put forward useful suggestions;

Communicate with financial personnel in a timely manner, continuously improve the quality of financial personnel and the financial management level of the company, supervise and inspect the business work of financial personnel and the financial accounting of the company, make strict assessment, make inspection records and put forward rectification opinions;

Review the company's financial report and tax report, issue the income and expenditure of materials, equipment, expenses and other funds, and coordinate the fund exchange and settlement with other units after confirmation.

Reasonably allocate the work of accounting department personnel.

Undertake other tasks assigned by company leaders.

II. Responsibilities of the financial supervisor:

Position: Chief Financial Officer

Direct supervisor: financial manager

Direct report: financial center employees.

Direct responsibility:

Implement the relevant financial system and lead the financial department personnel to complete the daily work of the company;

According to the principle of economic accounting, regularly check and analyze the implementation of the company's finance, costs, expenses and profits, tap the potential of increasing income and reducing expenses, urge the relevant departments of the company to reduce consumption, save expenses and improve economic benefits, put forward reasonable suggestions to the company in time, and be a good manager's staff;

Check each financial accounting voucher, relevant contents, figures, amount, receivable and payable period, procedures, etc. in detail. Accurate, sign and confirm before arranging accounting posting;

Register the general ledger, prepare accounting statements, be responsible for arranging the report processing, and submit the information required by the relevant state departments within the specified time;

Consult and understand the company's financial planning materials, contracts and other relevant economic materials, correct financial mistakes and abuses, and standardize the company's economic behavior;

Supervise the collection and payment of the company's current accounts, and strengthen the supervision of timely recovery of accounts receivable.

Supervise the correct implementation of expense standards and other provisions on wages, rewards and punishments.

Complete other tasks assigned by superiors.

Third, the responsibility of cost accounting

Job Title: Cost Accounting

Direct superior: financial supervisor

Job responsibilities: cost accounting

Direct responsibility:

Collect cost accounting data (including materials, labor, working hours and expenses);

Monthly cost accounting, filling in relevant vouchers and binding cost data;

(1), establish and improve the operating system of product cost budget and accounting according to the Company's Variety Law, and organize relevant department personnel to implement it;

(2), daily collection, sorting, audit all kinds of original documents of cost accounting;

(3) At the end of the month, summarize the quantity of incoming and outgoing materials, finished products and delivered quantities, and recheck the monthly reports of materials, fixed assets and inventory tables of various warehouses and workshops;

(4), the month should be included in the production cost of fixed assets depreciation and other expenses of the provision and distribution;

(5) At the end of the month, summarize the manufacturing expenses and wages of production workers in that month, and allocate them to the cost schedule of each product according to reasonable allocation standards;

(6) At the end of the month, correctly calculate the cost of products in process and finished products, prepare accounting vouchers for carry-over costs and finished products costs, and register product subsidiary ledger;

(7) Calculate the issue cost of the current month according to the finished product account, prepare the accounting voucher for carrying forward the product sales cost, and register the finished product subsidiary ledger;

(8) According to the composition structure of product production cost, analyze the actual consumption of workers' wages, manufacturing expenses and raw materials, calculate the difference rate of each cost item and cost quota, and analyze the reasons for abnormal differences;

Track the data processing of cost accounting related links;

Complete other daily related accounting work (such as inventory counting, etc.). );

Implement the cost control system formulated by the company;

Complete other tasks assigned by superiors.

Four, material accounting responsibilities:

Job Name: Material Accounting

Direct superior: financial supervisor

Work: Management of accounts payable and accounting of materials.

Direct responsibility:

1, material in/out audit and document collection and accounting;

2. Material purchase, sales and accounting;

3. Supplier reconciliation and settlement, and prepare relevant accounting vouchers;

4. Check with the warehouse regularly to ensure accuracy, correctness and data consistency;

5. Ensure accurate and timely inventory information;

6. Prepare the supplier's payment plan and submit it to the superior for approval in time;

7. Other tasks assigned by superior leaders.

Verb (abbreviation of verb) tax accounting job responsibilities

Job Title: Tax Accounting

Direct superior: financial supervisor

Work: Issue invoices, file tax returns and handle all tax-related affairs.

Direct responsibility:

Responsible for purchasing, filling in and canceling invoices, and summarizing invoicing data for tax copying;

Enter the product details of the warehouse receipt corresponding to the billing in the current month and submit the cost accounting;

Responsible for data entry of deduction joint certification and background certification of month-end input invoices;

Fill in the accounting vouchers of related subjects;

Calculate all kinds of taxes, fill in tax statements for tax declaration;

Communicate tax information and materials to the supervisor in time;

Responsible for the tax management system of "exemption, credit and refund", and handle the filing and declaration of export tax refund;

Complete other tasks assigned by superiors.

VI. Responsibilities of financial accounting:

Job Title: Financial Accounting

Direct superior: financial supervisor

Work: Daily accounting work.

Direct responsibility:

1, review and process the daily expense reimbursement documents in time, and prepare accounting vouchers for pay-as-you-go, pay-as-you-go and credit purchase as required;

2. At the end of the month, the period expenses attributable to the current month shall be accrued or amortized according to the accrual basis principle;

3. Prepare a summary of subjects and register relevant subsidiary ledger;

4. At the end of the month, prepare the expense schedule of the current period according to the book amount, analyze the savings, overruns and unreasonable expenditures of various expense items, and put forward improvement suggestions to the superior;

5. Participate in the cashier's cash inventory and sign the inventory list for confirmation;

6. Check the accounts receivable at the end of the month, compile the accounts receivable list, conduct aging analysis, and provide it to the financial supervisor and manager for review in time to provide a basis for the company to organize funds;

7. Collect, sort out and bind relevant financial and accounting materials on a monthly basis, and establish a directory of accounting files;

8. Complete other tasks assigned by superiors.

Seven, the responsibilities of salary accounting:

Job Title: Salary Accounting

Direct superior: financial supervisor

Work: accounting, payment and distribution of wages.

Direct responsibility:

1. Participate in the formulation and implementation of various compensation systems of the company;

2, responsible for the audit and accounting of piecework wages, accounting of hourly wages;

In conjunction with personnel, understand and master personnel changes, deductions, subsidy documents, rewards, attendance sheets, etc. Transferred by the relevant departments, and arrange and calculate the salary payment.

Responsible for wage distribution accounting, according to the requirements of wage payment object and cost accounting, do a good job in the distribution of total wages in the whole factory, and fill in the carry-over wage voucher correctly.

5. Responsible for the distribution of welfare funds payable: calculate and extract welfare funds payable according to the total wages of the whole factory and the proportion stipulated by the state, and at the same time conduct accounting treatment and correctly carry forward welfare funds payable.

6, accounting withholding, according to the deduction items in the factory salary summary table, respectively, summarize the factory withholding, accounting entries for deduction.

7. The management of wage vouchers, original vouchers such as factory-wide wage stubs and wage notices transferred by relevant departments shall be bound into volumes on a monthly basis, filed in time and properly kept.

8. Other tasks assigned by superiors.

Eight, cashier job responsibilities:

Job Title: Cashier

Direct superior: financial supervisor

Work: Daily collection and payment, bank settlement, fund transfer and other procedures.

Direct responsibility:

Seriously implement the cash management system;

Handle cash receipt and payment and bank settlement, the payment should be deposited in the bank in time, and it is not allowed to misappropriate cash and issue a "blank check";

All settlement business (including bank deposits and cash) must be handled in accordance with financial regulations and expenditure scope, content and standards, and no fraud or ambush is allowed, so that the accounts are clear every day;

Assist relevant departments to actively recover the payment and arrears, and speed up the return and turnover of funds;

To adhere to the principle of settlement, we must do the following three things well: 1, and all the money and goods are received; 2. Safeguard the legitimate rights and interests of buyers and sellers; 3. The bank will not provide advance payment;

Establish and improve various accounts of cash cashiers, strictly review the cash receipt and payment process, and reconcile with banks regularly;

Strict check management system, responsible for the income, custody, issuance and payment of cash checks;

Cash, bank deposits and other monetary funds shall be registered in the form of journals one by one in the order of business occurrence. If there are multiple currencies, you should use different currencies for bookkeeping.

Cashiers should regularly fill in the cash bank deposit income and expenditure statement, which will be reviewed by the manager of the finance department and reported to the company, so that the finance department, general manager and chairman can keep abreast of the fund dynamics;

Fill in the bank reconciliation form on a monthly basis, and the cashier will collect all the bank statements at the beginning of the next month, and after the reconciliation with the bank statements is completed three days ago, the accountant will check the fund account book, and the cashier will adjust the outstanding items in the bank, fill in the reconciliation form and report them together with the accounting statements;

Other work assigned by superior supervisor.