First, strengthen standardized management and do a good job in daily accounting.

1, according to the company's accounting requirements and the actual situation of various departments, according to the requirements of accounting law and enterprise accounting system, do a good job in initializing financial software.

2. Cooperate with accounting firms to audit the year-end accounting statements of the company in the seventh year, and complete the summary and reporting of accounting statements according to the requirements of relevant departments.

3. Cooperate with external audit institutions to audit the financial revenue and expenditure of the head office in the previous year, so as to improve the efficiency in the use of funds.

4. Cooperate with the company leaders to complete the budget and formulation of economic responsibility indicators of each responsibility center, and do a good job in drafting the company's financial management system to strengthen the construction of financial system.

5. Do a good job in daily accounting. In accordance with the accounting system, distinguish the channels of funds, carefully examine each original voucher, correctly use accounting subjects, prepare accounting vouchers and keep accounts. To achieve "three timeliness": that is, to prepare relevant accounting statements in time and submit them to taxation departments in time; Bind accounting vouchers in time; Clean up current accounts in time. Cashiers should handle cash receipt and payment and bank settlement business in strict accordance with cash management measures and bank settlement system; Timely and accurate registration of banks and cash book, so as to achieve daily settlement; Strict check collection procedures, cash checks and transfer checks are issued according to regulations.

6, cooperate with the sales department to understand the situation of payment recovery, do a good job of payment recovery.

7. Carefully raise funds to ensure the smooth operation of the company's funds in many ways.

8. Efforts should be made to expand new business and realize leap-forward development. The future development space of enterprises will focus on new business areas, so we must make great efforts in understanding, mechanism, measures and organizational promotion, and strive to invest and develop new business in a short time, stay ahead of the industry and occupy the market.

9. Complete other tasks temporarily assigned by the company's board of directors and CEO.

Second, strengthen basic prevention and do a good job in safety.

1, monetary funds are safe. Regularly check the safety problems in the process of cash withdrawal and deposit, and check whether the cash exceeds the inventory; Check the integrity of relevant equipment, and deal with hidden dangers in time and reflect them upwards; Timely rectification.

2, ticket management security. Do a good job in cash, receipts, invoices, all kinds of valuable tickets management and safety precautions to ensure that there is no leakage and no shortage.

3, responsible for fire safety. Strictly implement the electricity management regulations and ensure that the main power supply is cut off after work every day; Strictly manage smoking in the office and take effective measures to ensure that there is no littering of cigarette butts on the ground.

4, responsible for security. Regularly check the integrity of safety measures, handle problems in time and report them to the higher authorities.

Third, strengthen the assessment and improve the quality of work

1, strictly abide by the "Professional Ethics of Accountants" and relevant regulations, and put forward opinions on those who violate the regulations.

2, strict attendance work. Strictly implement the commuting system to ensure the normal daily work.

3, to establish and improve the basic management system, promote the overall level of enterprise management. The basic management systems within the enterprise include: financial management system, property and material management and inventory system, and administrative management system. According to the requirements of the basic work of each management system, the post responsibility system is implemented, which stipulates what each employee must do, when to do it, how to do it under what circumstances, what not to do, how to do it if he makes a mistake, and other detailed rules. In this way, each person in charge of each position is clear about the basic work of financial management undertaken by each person and requires everyone to abide by it. Through the implementation of these systems, the overall level of enterprise management will be further improved.

4. Establish and improve the self-restraint enterprise mechanism, ensure the sustained, stable and coordinated development of the enterprise, strictly review expenses, control the budget, strengthen the daily scheduling and control of funds, and implement the responsibility system for fund management at all levels and departments. Try to avoid unplanned and quota use of funds.

Fourth, strengthen quality cultivation and promote team building

With the continuous growth of logistics group, it is increasingly important to improve the quality of financial personnel in response to the increasingly complex market and increasing competition.

1, seriously study accounting law, enterprise financial management system, industrial enterprise accounting system and related financial system, improve accountants' legal concept, strengthen accountants' professional ethics, establish a firm concept of financial management according to law, ensure that laws are strictly enforced and violators are prosecuted, implement the party's principles and policies, consciously abide by laws and regulations, maintain financial discipline, and resist unhealthy practices.

2. Strengthen business study and improve business level. Conduct regular business training, update business knowledge and expand knowledge. While mastering the basic knowledge, we should strengthen the study of computer knowledge to meet the requirements of financial management at this stage. At the same time, we should learn some related knowledge about taxation, finance and so on, so as to expand our knowledge and improve our theoretical and practical level.

3. Strengthen academic exchanges. Academic exchange is an important aspect to improve the quality of accountants. By writing papers, we can promote theoretical knowledge, sum up work experience, improve professional level, and improve writing potential and oral potential. Through the cultivation of the quality of accounting personnel, the financial management level of the company will be improved in an all-round way to meet the rapid, accurate and true requirements of accounting information under the new situation, and to ensure the orderly operation of the company and various departments and the development of various undertakings.

Pianji

In xx years, under the correct guidance of the company's leaders, the Finance Department worked meticulously and did a good job in the company's financial statistics with a high sense of responsibility. The following is a summary of our work in the past year:

First, take the opportunity of quality implementation to continuously enhance the budget management awareness of all staff. This year, the municipal bureau (company) listed our company as the first batch of quality certification standard units, and the staff's awareness of quality norms was obviously enhanced. Taking this opportunity, according to the characteristics of financial management and the needs of financial management, we issued the Bureau (company) Comprehensive Budget Management System in time, and each department station was equipped with budget administrators respectively, so that each work was planned, implemented, supervised and assessed.

In terms of cost control,

First, the fixed lump sum method is adopted to control the mobile phone, landline fee, office fee and fuel fee in a fixed amount, so as to save money and be responsible for overspending, and cultivate the awareness of saving for employees.

The second is to adopt the method of budget approval. For expenses beyond the quota, it is necessary to approve them at different levels first, and expenses incurred without approval will not be reimbursed. In the aspect of cash budget, in order to improve the accuracy of cash budget, we should do it in actual payment, and those without cash budget items will not be paid, and those exceeding the budget payment standard will not be paid, thus improving the awareness of cash budget.

In the aspect of employee loan repayment, it is stipulated that the loan must be repaid within xx days after departure, and it is written into the department's policy objectives, which really plays an intentional role in reducing the loan amount, reducing the capital occupation and avoiding bad debts. Through the effective management method of budget management, the workers' awareness of norms has been further enhanced, which has promoted the development of all work.

Two, training as the driving force, and constantly improve the professional level of accounting personnel.

Over the past few years, the Municipal Bureau (company) has always regarded personnel training as a breakthrough in enterprise development and enhancing enterprise competitiveness, and financial management also urgently needs accounting practitioners with high quality. Therefore, according to the requirements of practical work, we formulated a training plan for grassroots accounting personnel at the beginning of the year, and conducted training step by step and purposefully. This year, * * * held three training courses for accounting personnel, and studied the Accounting Law, the Accounting Measures for Financial Management of Cigarette Stations, and ".

Through the study, I learned more about the company's various management systems, the job requirements of accountants in grass-roots tobacco stations, and how to do a better job in grass-roots financial work. Improve the initiative and intention of doing a good job in grassroots financial work.

At the same time, we also strengthened the business training of all the staff of the Finance Department. All the members of the Finance Department took part in various forms of study attentively and worked hard to improve their business level. They achieved good results in the grand meeting organized by the Municipal Bureau of Finance, and were well received in the inspection of the basic financial work organized by the Finance Bureau. The members of the finance department regard improving their own quality as the top priority to be competent for the job and improve the level of financial management.

Enterprising and studying hard, three people have taken the national accounting intermediate title examination this year, and two people have taken the national accounting primary examination. There are also many people who have signed up for the national accounting primary examination. The business skills of all financial personnel in the bureau (company) have been continuously improved, which has brought quality assurance for doing a good job.

Third, take assessment as a means to promote the improvement of financial basic management level.

With the further development of enterprise management, the financial management function is gradually enhanced. This year, the municipal bureau (company) set up an assessment organization to strengthen the assessment of the responsibility system and ensure the implementation of the responsibility system. The finance department, the business administration department and the office participated in the assessment with all their heart, and the assessment was carried out in strict accordance with the responsibility system, ensuring the smooth development of all work. It embodies the seriousness and fairness of the responsibility system.

In the work, the most important point is to take advantage of the evaluation system of the municipal bureau (company) to adopt the evaluation mechanism of work quality and policy objectives, and incorporate the management requirements and priorities into the evaluation of work quality and policy objectives.

The accounting and storage policies and objectives of tobacco stations are formulated, and the work quality assessment standards are formulated, and the department expenses budget and employee loans are written into the policies and objectives. According to the requirements of "Financial Accounting System" and "Accounting Law", we will improve the quality of financial accounting in an all-round way, reflect the financial operating results realistically, and be an honest taxpayer. And successfully passed the annual national tax and local tax inspection on tax payment status.

This strengthens the financial supervision and management function, standardizes the operation behavior of each station, and effectively ensures the smooth progress of all work.

Four, to participate in enterprise management, do a good job in the company's property inventory and inventory.

With the continuous development of enterprises, financial management functions are increasingly apparent. Financial management is involved in all aspects of enterprise management, from the price comparison purchasing team in material procurement to the bidding of infrastructure, and then to the disposal of waste materials, etc., and the finance department has played its due role.

In order to strengthen the management of all kinds of property and materials in grass-roots stations and meet the guidance of all levels for inspection, through on-site inventory, the logistics service center has established the registration account of fixed assets and low-value consumables in tobacco stations and sales offices. In June this year, all members of the Finance Department used the evening time to work overtime to check the cash support of tobacco materials in various cigarette stations. Through the verification, the responsibility of accounting and custody at the grassroots level was improved, the basic accounting work of cigarette stations was standardized, and mistakes were effectively prevented. This strengthens management, ensures that the accounts of property and materials are consistent with the accounts, and improves the utilization efficiency of property and materials.

Five, do a good job in rectifying the financial order, and fully prepare for the audit.

According to the requirements of the superior bureau (company) on the rectification of financial order, combined with the actual situation of our company, we should conscientiously do a good job in self-examination and rectification. Personality is a good opportunity to standardize the business behavior of enterprises. First of all, carefully check the cigarette purchase, sale and storage business since xx years, and check with the cigarette factory to ensure that the accounts are consistent with the accounts, and no violations are found, thus ensuring the quality of self-inspection work.

Secondly, conduct a comprehensive audit of grass-roots stations and strengthen the guidance of Jin Zeng's accounting personnel. From the basic work of accounting to the support and cash of materials used by directors, and then to the financial work involved in tobacco purchase, the financial staff have given guidance one by one, standardized the basic work of accounting, and made full preparations for the inspection by the Audit Office.

Six, strengthen the management of funds, reduce the occupation of funds, improve the utilization rate of funds.

At the beginning of the year, our company's asset-liability ratio reached a high level. In order to effectively reduce the asset-liability ratio, we should start from scratch, control the occupation of funds and improve the efficiency of capital use. First, we analyzed the debt situation and collected the payment together with various business departments. Secondly, do a good job in budgeting and compiling cash budget to prevent the backlog of funds. Third, strictly implement the management regulations of the provincial fund settlement center, strictly control the occupation of funds in cigarette stations, and timely request the payment of materials sales. So as to reduce the capital occupation, reduce the financial cost and improve the economic benefits of enterprises.

Seven, xx financial work plan

In order to comprehensively do a good job in comprehensive budget management and financial management in xx years, we plan to focus on the following aspects:

(a) according to the budget guidance issued by the superior company, to further improve the budget management. As an important part of financial management, budget management is closely related to the overall financial work. In next year's work, we should further strengthen the guidance and budget management of departments and stations, and do a good job in the analysis, decomposition and implementation of budgets, so that comprehensive budget management can truly become full-time budget management and the budget can really play its due role.

(two) combined with iso9000 quality certification, be a good leader's staff to ensure the completion of the indicators issued by the superior bureau (company). This year, the company has embarked on the fast track of benign development, the quality of cigarette sales and tobacco leaf management has been continuously improved, and the assets of the company have been further purified and integrated. Combined with the implementation of the 9000 quality certification system by the municipal bureau (company), and based on the principle of "strict, deep, detailed and practical", we will comprehensively strengthen the formulation and implementation of the responsibility system for tobacco and tobacco, and do everything possible to study and reduce expenses on the basis of hard work to increase income, and strive to complete various task indicators.

At the same time, seriously study and do a good job in diversified business, and lease the existing idle outlets and cigarette stations to the outside world around revitalizing assets; Carefully clean up current accounts, vigorously recover payment, reduce capital occupation, improve the asset-liability structure of enterprises, and reduce the asset-liability ratio of enterprises. According to the requirements of the superior company's material procurement, further improve the material price comparison procurement system.

3) Continue to carry out training activities for accounting practitioners, further improve the basic work of tobacco stations and improve the management level. The more the enterprise develops and progresses, the more prominent the role of financial management will be. With the continuous development of enterprises, the requirements for financial management are getting higher and higher. In order to meet this requirement, we must continue to carry out the training of accounting practitioners and improve their level. On the basis of improving the level of accounting personnel, we should further strengthen inspection, supervision and guidance, do a good job in the basic work of accounting, and lay a solid foundation for better participation in the management of enterprises.

In a word, with the support and help of leaders, with the cooperation of various departments and grass-roots stations, the work of the finance department was carefully organized and implemented in accordance with the deployment and arrangement of the party Committee, and achieved good results. However, the task in the coming year is heavier and the pressure is greater. All members of our finance department will turn pressure into motivation, forge ahead with heart, blaze new trails, give full play to the core role of financial management in enterprise management, and make new and greater contributions to the development and growth of enterprises.

Tizo

Looking back on the past and looking forward to the future, the real estate company of * * * has gradually stepped into prosperity in its recovery. In the new 20**, while ensuring the smooth progress of its work and making great progress, the finance department should guard against arrogance and rashness, continue to maintain its high morale for 20** years, and constantly discover and make up for the shortcomings in its work. Under the premise of ensuring the normal operation of the financial institutions as the core of the company, it will raise the financial management to a new level! Therefore, the finance department has made the following prospects and plans for the 20** years full of *:

First, further strengthen the staff's awareness of cost control, strictly control the approval process of borrowing, and check at different levels. Of course, this work is inseparable from the management of the managers directly in charge of each department; At the same time, the financial department will strengthen the propaganda of cost reimbursement and control for new employees, and the old employees will bring new employees, and the fine style of * * * will be strictly borrowed, cost-saving, and 7-day charge-off will continue; For the project, the system of strict examination and approval is adopted, and the system of "one pen for the manager" is adopted. The reimbursement for the offset account of the project is examined and approved in strict accordance with the borrowing details. Except for the individual approval, the finance department shall not write off the borrowing of the person in charge, and recover the loan or deduct it from the salary according to the company's regulations.

Second, to strengthen the collection of current accounts, it is necessary for the project directors to cooperate with the financial work. For the normal payment of each project, the sales secretary of each project department is strictly required to submit the sales report and commission settlement statement according to the management method of commission settlement formulated by the company's finance department. Except for legal holidays, the finance department summarizes the data reported by each project on the fifth day of each month and reports the fund receipt and payment plan for the month to the board office.

III. Staffing financial personnel: The workload of the finance department is increasing day by day. In view of the fact that the current financial work is still in good operation, in line with the principle of saving human resources costs for the company, the finance department recommends adding at least one supervisor accountant to be responsible for the daily accounting treatment and the review and control of cost reimbursement. The cashier is responsible for the daily income and expenditure and the fund collection and payment plan, and the cost accountant is responsible for the accounting of the company's human resources cost commission according to the company's performance appraisal plan, and also assists in the clearing of current accounts.

Four, equipped with Kingdee upgraded financial software and multi-ports: at least three financial software ports, one port for the director's office, one port for the chief accountant, and one port for the cashier, who is responsible for checking the daily account of the cash bank and auditing the negative vouchers, the accountant is responsible for handling the internal and external accounts of the collection, payment and transfer, and the director's office is equipped with inquiry function to enter the accounting system in real time and conduct cash bank inquiry. This must meet one condition.

In this way, the daily workload is balanced, and there will be no situation that the cashier is busy at ordinary times and the accountant is busy at the end of the month, and the accountant cashier has done a considerable part of repetitive work at the same time, and it is also cumbersome and time-consuming to check the accounts at the end of the month. The work is more efficient, orderly, timely and more monitoring. As a result, financial management is more standardized, streamlined, and the division of labor is clear. Moreover, the Director's Office can keep abreast of the company's capital status through its own inquiry port, which is convenient for the chairman to make overall arrangements and temporary fund allocation.

5. Daily work: Carefully complete the monthly original voucher review, tax declaration, voucher binding, contract management such as financial files and agency planning, cash bank receipts and payments, royalty accounting and payment, account checking and current account collection, etc., to ensure no mistakes, make good capital arrangements and ensure the normal operation of the company's funds.

VI. Others: Cooperate with other departments to complete other tasks assigned by the company.

In order to make financial work better serve the development of statistics, strengthen financial management, complete financial system, make long-term planning and short-term arrangement of financial work, and make financial work play a better role in a standardized and institutionalized environment.

Work objectives: based on basic work, deepen work details; Improving the quality of personnel and pursuing the quality of work Part I Financial work

I. Basic financial work

(a), the development of financial system and related process implementation standards.

1, based on the actual situation of the company, formulate the company's financial system according to the Accounting Standards for Business Enterprises.

2, formulate the implementation process and standard of financial work.

3. Seek innovation and breakthrough, and refine and improve the supervision and management functions of all links in financial management.

4. Improve internal control, constantly find loopholes in financial work, report the problems found to the company in time, and improve relevant systems accordingly.

(B), the proposed financial staffing and job responsibilities

1, according to the needs of the company's development, formulate the positions and post staffing of the finance department, and formulate post responsibilities, work standards and assessment systems.

2. According to standardized, precise and scientific standards, improve the comprehensive quality of financial personnel and emphasize the initiative of work, so as to improve the overall work level of the finance department.

(C), accounting management

1, further standardize accounting subjects

According to the specific needs of the company's business, the accounting subjects are scientifically and reasonably classified according to the Accounting Standards for Business Enterprises, and the use methods of accounting subjects are standardized, thus making accounting subjects more scientific and consistent.

2, straighten out the cash receipts and payments, payment settlement process.

In order to ensure the safety and rationality of cash receipts and payments and avoid loopholes in cash payment, it is stipulated that the handling personnel must fill in the cash and expense payment documents, indicate the reasons for payment, and sign them by the director of the company's finance department before paying, so that cash can be managed according to standards, which can be well documented and avoid the risk of receipt and payment.

3. Strengthen the analysis of financial indicators.

(1) to complete the monthly, quarterly and annual financial analysis report on time, and report the figures with zero errors.

(2) in * * years, the three indicators of sales, expenses and profits were analyzed emphatically.

③ Analyze the input, output and implementation effect of promotion activities, focus on the related factors that affect various indicators, and put forward the existing problems in promotion.

(4) Through high-quality financial analysis, it brings important basis for the future business development and strategic decision-making of enterprises.

Second, financial management

(A), strengthen the financial supervision function

1, strengthen the supervision of inventory.

Inventory is the basic guarantee for the normal operation of enterprises, especially for our company, which has a large share of inventory goods, and there are many varieties and uneven sales conditions. In order to ensure the accuracy of inventory goods, the finance department conducts spot checks on the inventory results of various brands every month, finds out the problematic goods in time, urges relevant departments to rectify them in time, and assesses the departments that have problems, so as to reduce the number of problematic goods through assessment and supervision, and strive to improve the inventory turnover rate and reduce inventory losses.

2, tap the potential for innovation, open source and reduce expenditure, and strengthen the supervision of sales and expenses.

(1) in terms of tapping potential and increasing efficiency, carefully report good recommendations and opinions to the company;

(2) make statistics on unreasonable expenses in operation in time and report them to the company to strive for the rationality of expenses;

3, strengthen the supervision of personnel transfer and work handover.

In view of the particularity of the work of each post, if the relevant personnel change, they must perform strict handover procedures, list the handover matters, and hand over the goods, money and materials, which will be supervised by the competent leader to avoid the risk of loss of goods, money and materials.

(B) to strengthen safety management, put an end to security risks.

Safety is the premise and important guarantee for the normal operation of enterprises. As the management department of funds, safety work should always be unremitting, and further establish and improve the safety management system, so that safety management can be fully incorporated into institutionalized and standardized management;

1, enhance the safety awareness of all staff; Publicize the company's various safety management systems, attend all kinds of safety knowledge lectures organized by the company, master safety equipment skillfully, conduct safety hazard investigation, and put an end to hidden dangers;

2. Ensure the safety of funds, systems, negotiable instruments, seals and invoices;

3. Check the power supply, door lock and system switch every day to eliminate all kinds of potential safety hazards;

Article 4

~ year is about to begin. Based on the experience of financial management in the previous year, the future development situation of our school is carefully analyzed and the financial work plan is made as follows:

1, further consolidate the accounting reform.

Doing a good job in accounting is the basis of doing a good job in school financial work. Therefore, on the basis of consolidating accounting reform, we must further standardize the basic accounting work and improve the level of accounting.

2. Further strengthen the informatization construction of financial system.

At the end of last year, the information of unit salary, financial support personnel and the software of unit budget preparation system were successively downloaded, so it is necessary to strengthen the computer operation level of financial personnel and strengthen the information construction of financial system.

3. Strengthen the professional training of accounting personnel and improve the overall accounting level of accounting personnel.

4, manage and use all kinds of funds.

In particular, manage and make good use of the funds allocated by the central government for compulsory education security, strictly follow the spirit of the document, and shall not be used for personnel expenditures, project expenditures, and debt repayment.

5, do a good job of charging

Do a good job in charging students for two semesters, charge them in strict accordance with the one-fee system, make the charging standards public, and understand social supervision.

6. Enhance the transparency of school financial revenue and expenditure.

Publicize it once every quarter, so that every faculty member knows well. And make a financial work report at the teachers' congress to understand the supervision of all faculty members.

Chapter five

In 20 1x year, as always, we will do a good job in daily financial accounting, strengthen financial management, promote standardized management and strengthen financial knowledge learning and education. Make long plans and short arrangements for financial work. Make financial work play a better role in a standardized and institutionalized environment. The work plan for 20 1x years is specially formulated.

First, to participate in the continuing education of financial personnel

Every year, financial personnel should participate in the continuing education for financial personnel organized by the Finance Bureau. However, at the end of 20 1 1, the textbooks for continuing education changed completely. Due to the latest announcement issued by the Ministry of Finance, there will be great changes in finance in 20 1x, the new accounting standards, new subjects and new standardized system will be implemented. First of all, participate in the continuing education of financial personnel, understand the framework of the new standard system, and master and understand the information, main points and essence of the new standard. Fully according to the specification requirements of the new standards, skillfully using the new standards, etc., to handle accounts and prepare financial related statements and forms. After attending continuing education, report the learning status report.

Two, strengthen the standardization of cash management, do a good job in daily accounting.

1, according to the new system and guidelines combined with the actual situation, business accounting, do a good job in financial work.

2, do a good job at the same time, handle the coordination relationship with other departments.

3, do a good job of normal cashier accounting.

According to the financial system, handle cash collection and payment and bank settlement business, strive to open up sources and settle accounts, make limited funds play a real role and bring financial guarantee to the company. Strengthen the accounting of various expenses. Keep accounts in time, prepare the cashier's daily list and summary table, and submit them to the general manager for retention before the beginning of the month, strictly follow the check collection procedures, and issue cash tickets and transfer checks as required.

4. Financial personnel must adhere to the principle of post responsibility system, handle affairs impartially and set an example.

5. Complete other work temporarily assigned by the leader.

Third, personal opinion measures

It requires scientific financial management, standardized accounting, comprehensive cost control, strengthened supervision, detailed work, and effectively embodies the role of financial management. It makes the financial operation tend to be more rational and healthy, and can better meet the pace of the company's development. In a word, in the new year, I will take the opportunity of reform to continue to strengthen cash management, improve my business operation potential, give full play to the financial function, and complete all the work plans for the whole year with my heart, so as to serve the company to the limit. Make greater contributions to the steady development of our company.

IV. Work Objectives and Expectations

It is hoped that in 20 1x, besides doing the cashier's job well, he can get in touch with monthly, quarterly and year-end financial statements and statistical reports without affecting the work of other personnel. Although the potential level at the moment can prepare balance sheets, income statements, etc., but only theoretical knowledge, no practical experience, so I want to learn more practical financial skills, hoping to help the company in the future.

Do a good job in five operations:

First, the operation of financial expenditure: the amount and rate of operating expenses are controlled, and the principle of "fixing expenses based on income, withdrawing first and then withdrawing, collecting more and withdrawing more, collecting less and withdrawing less, fixing the rate and bearing the cost overruns at your own expense" is strictly implemented, so as to control the expenses within the approved proportion.

The second is proportional operation: that is, in terms of expenses, according to the relevant national policies and regulations, employee welfare funds, trade union funds, old-age insurance, unemployment insurance and so on are accurately accrued in proportion. Hospitality and publicity expenses should be used sparingly within the prescribed proportion.

Third, budget operation: the training fee, conference fee, repair fee, electronic equipment purchase and operation fee are budgeted, and the expenditure is strictly controlled according to the budget in specific operations.

Fourth, the lump-sum operation: for travel expenses, post and telecommunications fees, utilities, public miscellaneous fees, etc., we reasonably formulate the lump-sum use method in combination with regional reality and market price conditions. If the agency exceeds the lump-sum limit without justifiable reasons, the excess part will be deducted from personal expenses. Fifth, cost operation: strictly strengthen the management of other cost items and non-operating expenses, adhere to monthly monitoring, and prevent expenses from being charged in other names.