(Promulgated by OrderNo. 12 of the State Council of the People's Republic of China, revised according to Decision of the State Council on Abolishing and Amending Some Administrative Regulations of 0+0 1 year1October 8).

Chapter I General Principles

Article 1 These Regulations are formulated for the purpose of strengthening cash management, promoting commodity production and circulation, and strengthening supervision over social and economic activities.

Article 2 All organs, organizations, armed forces, enterprises, institutions and other units (hereinafter referred to as account-opening units) that open accounts in banks and other financial institutions (hereinafter referred to as account-opening banks) must accept the supervision of account-opening banks in accordance with the provisions of these Regulations.

The state encourages account-opening units and individuals to adopt transfer settlement in economic activities to reduce the use of cash.

Article 3 Economic exchanges between account-opening units shall be settled by bank transfer, except that cash can be used within the scope stipulated in these Regulations.

Article 4 People's banks at all levels shall strictly perform the duties of the competent financial authority and be responsible for the supervision and audit of the cash management of the bank where the account is opened.

According to these regulations and the provisions of the People's Bank of China, banks are responsible for the specific implementation of cash management, supervision and management of cash receipts and payments and use of account opening units.

Chapter II Cash Management and Supervision

Article 5 An account-opening entity may use cash within the following scope:

(1) Wages and allowances of employees;

(2) Remuneration for labor services;

(three) according to the provisions of the state awarded to individuals in science and technology, culture and art, sports and other aspects of the bonus;

(four) various labor insurance, welfare and other personal expenses stipulated by the state;

(five) the price of agricultural and sideline products and other materials purchased from individuals;

(6) Travel expenses that business travelers must carry with them;

(seven) sporadic expenditures below the starting point of settlement;

(eight) other expenses that need to be paid in cash as determined by the People's Bank of China.

The settlement starting point specified in the preceding paragraph is 1000 yuan. The adjustment of the settlement starting point shall be determined by the People's Bank of China and reported to the State Council for the record.

Article 6 Except for Items (5) and (6) of Article 5 of these Regulations, the amount paid by the account-opening unit to an individual that exceeds the cash limit shall be paid by cheque or cashier's check; If it is really necessary to pay cash in full, it shall be paid after being examined by the bank where the account is opened.

The cash limit specified in the preceding paragraph shall be implemented in accordance with the provisions of the second paragraph of Article 5 of these Regulations.

Article 7 Transfer settlement vouchers have the same payment capacity as cash in economic transactions.

In sales activities, the account opening unit shall not give preferential treatment to cash settlement over transfer settlement; Cheques, bank drafts and cashier's checks shall not be rejected.

Article 8 State organs, organizations, armed forces, enterprises and institutions under ownership by the whole people and collective ownership must settle accounts by transfer, and cash is not allowed.

Article 9 An account-opening bank shall, according to actual needs, verify the cash limit on hand required by the account-opening unit for daily sporadic expenses for 3 to 5 days.

The cash limit of an account-opening unit in remote areas and inaccessible areas may exceed 5 days, but it shall not exceed the daily sporadic expenditure of 15 days.

Tenth approved cash limit, the account opening unit must strictly abide by. If it is necessary to increase or decrease the cash limit on hand, an application shall be submitted to the account opening bank for verification.

Article 11 Cash receipts and payments of account opening units shall be handled in accordance with the following provisions:

(a) the cash income of the account opening unit shall be deposited in the account opening bank on the same day. If it is really difficult to send deposit on the same day, the deposit time shall be determined by the deposit bank;

(2) The cash paid by the account-opening unit can be paid from the cash limit of the unit inventory or withdrawn from the account-opening bank, but not directly from the cash income of the unit (that is, paid by the company). If it is necessary to withdraw cash due to special circumstances, it shall be reported to the bank for approval in advance, and the bank shall verify the scope and limit of withdrawal. The zuozhi unit shall regularly submit the zuozhi amount and usage to the account opening bank;

(3) When the account-opening unit withdraws cash from the account-opening bank in accordance with the provisions of Articles 5 and 6 of these Regulations, it shall specify the purpose, which shall be signed and sealed by the person in charge of the accounting department of the unit, and paid in cash after being audited by the account-opening bank;

(4) If cash must be used due to uncertain procurement location, inconvenient transportation, urgent need in production or market, the account-opening unit shall apply to the account-opening bank, and the person in charge of the accounting department of the unit shall sign and seal it, and the cash shall be paid after being audited by the account-opening bank.

Article 12 An account-opening entity shall establish and improve cash accounts and record cash expenditures one by one. Accounts should be settled daily and monthly, and the accounts should be consistent.

Thirteenth loans to individual industrial and commercial households and rural contracted households should be paid by transfer. If it is really necessary to buy materials in the market in cash, the bank can pay cash within the loan amount after examination.

Fourteenth individual industrial and commercial households and rural contracted households who open accounts in banks should pay for goods in different places by bank remittance. If it is necessary to bring cash because the place of purchase is not fixed and the transportation is inconvenient, the deposit bank will pay cash according to the actual needs.

Individual industrial and commercial households and rural contracted households who have not opened an account in a bank can pay for goods purchased in different places by bank remittance. Where the settlement voucher is stamped with the word "cash", the remitting bank must ensure the payment of cash.

Fifteenth conditional banks should accept the entrustment of the account opening unit to carry out the business of paying wages and transferring savings.

Article 16 In order to ensure that the cash income of the account opening unit is delivered to the bank in time, the account opening bank must do a good job in cash collection in accordance with the regulations, and may not arbitrarily shorten the collection time. Large and medium-sized cities and areas where businesses are relatively concentrated should establish a non-business hours collection system.

Seventeenth bank should strengthen the counter review, regularly and irregularly check the cash receipts and payments of the account opening unit, and report the cash management to the local people's bank as required.

Eighteenth units in a number of banks, a bank is responsible for cash management, and approved the cash limit of the account opening unit.

The division of cash management of financial institutions shall be determined by the People's Bank of China. Disputes over the division of labor in cash management shall be decided by the local people's bank through coordination.

Nineteenth banks should establish and improve the cash management system, equipped with full-time staff, improve work style, improve service facilities. The funds needed for cash management are settled in the banking fees.

Chapter III Legal Responsibility and Responsibility

Article 20 Where an account-opening entity is under any of the following circumstances, the account-opening bank shall, in accordance with the provisions of the People's Bank of China, order it to stop the illegal act and may impose a fine according to the circumstances:

(1) Using cash beyond the prescribed scope and limit;

(2) Keep the cash exceeding the approved cash limit on hand. (deleted on 201165438+1October 8th)

Twenty-first account opening unit in any of the following circumstances, the bank should be in accordance with the provisions of the people's Bank of China, be warned or fined; If the circumstances are serious, you can stop lending to the unit or paying cash to the unit within a certain period of time:

(1) Giving cash settlement priority over transfer settlement;

(2) Refusing checks, bank drafts and cashier's checks;

(three) in violation of the provisions of article eighth of this Ordinance, do not take the transfer settlement way to buy special controlled goods stipulated by the state;

(4) replacing cash on hand with vouchers that do not conform to the provisions of the financial accounting system;

(5) Cash with transfer voucher;

(6) fabricating the purpose of taking cash;

(7) Borrowing cash from each other;

(eight) the use of accounts for other units and individuals to withdraw cash;

(nine) the cash income of the unit is deposited in the bank in the form of personal savings;

(10) Retaining off-balance-sheet public funds;

(eleven) cash withdrawal without approval or according to the scope and limit approved by the bank. (deleted on 201165438+1October 8th)

Article 22 If the account-opening unit refuses to accept the punishment decision made by the account-opening bank, it must first implement it according to the punishment decision, and then it can apply to the People's Bank of China at the same level of the account-opening bank for reconsideration within 10 days. The people's bank at the same level shall make a reconsideration decision within 30 days from the date of receiving the application for reconsideration. If the account opening unit refuses to accept the reconsideration decision, it may bring a lawsuit to the people's court within 30 days from the date of receiving the reconsideration decision. (deleted on 201165438+1October 8th)

Article 23 Any bank staff who, in violation of the provisions of these Regulations, engages in malpractices for personal gain, embezzles and accepts bribes, neglects their duties or connives at illegal acts shall be given administrative sanctions and economic penalties according to the seriousness of the case; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.

Chapter IV Supplementary Provisions

Article 24 The People's Bank of China shall be responsible for the interpretation of these Regulations; The detailed rules for implementation shall be formulated by the People's Bank of China.

Article 25 These Regulations shall come into force as of1June 988+1 year1October. 1977165438+1The Decision of the State Council Municipality on Implementing Cash Management issued on October 28th shall be abolished at the same time.