What is the internal control system of the People s Bank of China s rectification of the cheque issu

1. In order to strengthen the management of checks, strictly enforce the bank settlement system, and plug the loopholes in the management of the use of bills, this system is formulated.

2. Cash checks and transfer checks shall be purchased by the cashier of the accounting center at the opening bank according to the amount used. Cheques purchased are registered separately according to the serial number.

3. The use of cheques must be issued and stamped with them, and they must not be stamped in advance for later use, so as to prevent economic losses caused by the loss of cheques.

4. The cheques received by the reporting units must go to the relevant banks in a timely manner to handle business, and must not be placed at will; otherwise, the parties concerned will be directly investigated for the loss of state property due to the loss of the cheques, and some or all of the economic losses will be punished and compensated according to the actual situation.

5. Once the personnel receiving the checks of the reporting unit find that the checks are lost or stolen, they shall report to the leaders of the units and the accounting center while actively searching for them, and promptly go through the procedures for reporting the loss to the bank and report the case to the public security department.

6. Accountants should record all economic operations in a timely and correct manner. Accurately grasp the balance of bank deposits, check with bank statements regularly, make bank reconciliation statements every month, and solve problems in a timely manner.

7. Strict bank settlement system.

1. It is not allowed to issue bad checks;

2. It is forbidden to issue post-dated and expired cheques;

3. Cheques are not allowed to be rented, lent or transferred to other units and individuals;

4. Checks are not allowed as collateral;

5. It is not allowed to issue checks with incomplete seals and inconsistent signatures;

6. It is not allowed to issue checks that are inconsistent with the actual content and actual amount of accounting vouchers;

7. No one is allowed to keep all kinds of seals for issuing checks, checks and seals should be properly kept, and the checks should be put in the safe at any time when leaving work and the keys should be taken away.

8. Implement the control of checks and signatures, with checks signed by two people and two people in charge of sealing, so as to strengthen internal control and review.

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A cheque is an instrument issued by the drawer and entrusted by a bank or other financial institution to handle the deposit business to unconditionally pay a certain amount to the payee or bearer at the sight of the drawer. There are three types of checks: regular checks, cash checks, and transfer checks. The cash check can only be used to withdraw cash, and it can be issued by the depositor to the bank to withdraw cash for the unit, or it can be issued to other units and individuals for settlement or entrust the bank to pay cash to the payee on behalf of the payee; The transfer check can only be used for transfers, and it is applicable to the transfer of funds from the depositor to the receiving unit within the same city to handle the settlement of commodity transactions, labor services**, debt repayment and other current payments; Regular cheques can be used to withdraw cash or transfer money.

However, if two parallel lines are drawn in the upper left corner of an ordinary check, it is a crossed check, which can only be used for transfer and cannot be used for cash withdrawal.

The system has:1Cheques and seals are managed by two people.

2.Cheques must be registered and there is an approval form for the use of funds.

3.Cheques must not be issued blank cheques and should be fully filled with the date payable, amount, capitalization and purpose4Cheque stubs to and in response to invoices, freight warehousing and other expense documents support 5Reconciliation and reconciliation statements are made in a timely manner every month.

1. Strictly implement the state's regulations on the management of bank deposits of units, and open bank accounts in accordance with relevant regulations. 2. The bank account can only be used for the receipt and payment of funds within the scope of the unit's business, and the account shall not be lent to the account, and shall not engage in economic activities unrelated to the business of the unit. 3. Bank cheques and financial seals shall be kept by cashiers and accountants respectively.

4. Strict check management, and no "bad checks" and "post-date checks" shall be issued. 5. The approval procedures for receiving cheques and handling remittances are the same as those for borrowing cash, and each cheque is limited to one cheque, and the settlement should be handled within one week after the matter is completed. 6. The amount, collection unit, date of issuance, and purpose of the cheque shall be filled in by the cashier, and no blank cheque shall be issued.

When receiving a check, the clerk must sign the stub, and keep the check properly, and if it is lost, he shall bear his own responsibility. 7. Under special circumstances, it is difficult to determine the actual payment amount, but the purpose of the check, the receiving unit and the limit of the payment must be clarified. The actual payment amount shall be filled in by the clerk according to the invoice amount, and it is strictly forbidden to hand over the transfer check without the amount to the receiving unit.

8. Receipts should be issued to the other party for the cheques and remittances received, and the cheque stubs and various receipts stamped by the bank obtained from the bank shall be regarded as the original accounting documents together with the original invoices and attached to the accounting vouchers. If the check is filled out incorrectly, it should be stamped with a "void" seal and properly kept. 9. According to the bank journal and bank statement, the reconciliation statement of unreached bank deposits shall be prepared every month to ensure that the accounts are consistent.

10. According to the appropriation form, handle the internal transfer business with the campus in a timely manner Online information, the landlord can refer to it, I hope it can help you.