Is it illegal for the CFO of a company to embezzle customer interest?

The financial supervisor is a corporate management position, and sometimes he is also responsible for the company's financing and investment, and the financial director mainly finances the company in the following ways:

1. Financing through bank loans, which is the most important financing channel for enterprises. According to the nature of funds, they are divided into three categories: working capital loans, fixed asset loans and special loans. Special loans usually have a specific purpose, and their loan interest rates are generally relatively favorable, and loans are divided into credit loans, guaranteed loans and bill discounting.

2. Financing through the best financing method. **It has the characteristics of permanence, no maturity date, no need to return, and no pressure to repay principal and interest, so the financing risk is small. **The market can promote enterprises to transform their operating mechanisms and truly become legal entities and market competition entities that operate independently, are responsible for their own profits and losses, are self-developing and self-restrictive.

At the same time, the market provides a broad stage for asset restructuring, optimizes the organizational structure of enterprises, and improves the integration ability of enterprises.

3. Financing through bond financing. Corporate bonds, also known as corporate bonds, are valuable bonds issued by enterprises in accordance with legal procedures and agreed to repay principal and interest within a certain period of time, indicating that there is a creditor-debtor relationship between the bond issuer and investors. Bondholders do not participate in the operation and management of the enterprise, but have the right to recover the agreed principal and interest on schedule.

In the bankruptcy liquidation of the enterprise, the creditors have priority over the shareholders to claim the remaining property of the enterprise. Corporate bonds, like **, are both valuable and can be freely transferred.

4. Financing through financial leasing. Financial leasing is a combination of financing and financing, with the dual functions of finance and finance, which has a very obvious role in improving the financing efficiency of enterprises and promoting and promoting the technological progress of enterprises. Financial leases include outright purchase leases, sell-back leasebacks, and leveraged leases.

In addition, there are various leasing forms such as the combination of leasing and compensation, the combination of leasing and processing and assembly, and the combination of leasing and underwriting.

Depending on the level of participation and knowledge of the cashier, there will be no problem with the cashier in your situation.

It is definitely necessary to take the accounts from the accountant, so the accountant is directly responsible.

Modernization of management ideology. That is, it is necessary to have the concept of service, the concept of economic efficiency, the concept of time and efficiency, the concept of competition, the concept of knowledge, the concept of talent, and the concept of information.

Modernize management methods. That is, to promote advanced management methods, including modern business decision-making methods, current financial methods, modern material management methods, modern enterprise production management methods, etc.

Modernize management personnel. That is, efforts should be made to improve the basic quality of enterprise management personnel, realize the modernization of the knowledge structure of qualified personnel, and enable all enterprise management personnel to truly do so"Understand technology, management, and good management"。

Modernization of management tools. That is, the modernization of the means of information transmission.

Seeing that you are not young, it is estimated that you are forty years old, ** is risky, there are so many losses, I estimate that the boss will not call the police in the end, but you should not be able to do this job, don't involve your children in what you do. You better solve the problem yourself, and make it clear to the boss face to face tomorrow, you tell the boss that you will pay back the money, and as for whether the seat will be given to you, it depends on the boss's thoughts.

If anyone else finds out in the scene, they will definitely call the police. What is the relationship between your daughter's classmates, if you are a girlfriend, you can consider saying a favor, let the boss press the matter down in a private name, and quickly raise money to fill the loopholes. If the relationship doesn't work, borrow money as soon as possible.

Unless you are the chief financial officer, if you can get the accounts of your subordinates, you can make a contract and put it on the account, but if you help your subordinates, you will definitely become an accomplice. It's so self-conscious! This trick is dangerous, how the boss does not know about the account, and it will affect your position.

So the best way, the financing is difficult, the public becomes private, anyway, your ** has not been thrown, there will be a bright day. My daughters are in high school, how can I do this

The only way, there are two ways, you choose by yourself, 1, borrow money to make up for the money, usury, make up for the mistakes you made, and stabilize the work first.

2, if you don't pay it back, you leave, your job is gone, and this stain will be difficult to wash away in the future, and the next company will not use it, so make up for it to keep your job.

It would be better to be honest. Otherwise, even the opportunity to repent will be lost. Even if you will be fired, at least be brave and honest, otherwise what will your daughter do in school in the future, and if the boss tells his daughter about your crime, your daughter may also be affected. Come on!!

How can you lose so much.

Let's be honest.

It's not a lot to borrow some money first.

Explain the situation in advance, and maybe there will be a turnaround.

Find your daughter and tell me about the situation, don't you just make up the money for a while, there is no hurdle in life, as long as we face it bravely, things will be solved.

It should make sense that the amount is not large.

You can only take spare money to ** This is the first principle, and then I just don't understand how 50,000 yuan is** It is impossible to lose so much to a few thousand.

Take the initiative to tell the boss, sincerely apologize to the boss, how much can be made up, if it is not enough, use your salary as collateral, and the boss should let you go.

Is it a state-owned enterprise or a private enterprise?

1. The law does not expressly stipulate that the CFO cannot directly approve the payment.

2. The functions of the chief financial officer are:

1) Advance supervision. The first is to actively participate in the preparation of the budget plan, approve the budget plan formulated by the general manager, put forward reasonable suggestions, conduct scientific and reasonable argumentation for the major investment and financing plans, and assist the general manager in formulating the best financing and investment plans; The second is to establish and improve the financial accounting system of enterprises, formulate and improve the accounting rules and systems of enterprises, provide necessary guidance to financial accounting personnel, and improve the ideological and professional level of accounting personnel; The third is to establish and improve the responsibility system for expenses and cost accounting, strictly control the review and approval system of expenses, and eliminate the occurrence of unreasonable expenses; Fourth, it is necessary to actively carry out the quota system for the use of funds, establish reasonable quotas, and clarify the scope of use of funds, application procedures, examination and approval systems, and the custody of funds.

2) In-process supervision. The CFO's interim control refers to monitoring whether the rules and regulations formulated are effectively implemented, and analyzing the causes of the discrepancies in a timely manner and taking measures to correct them. The monitoring of the chief financial officer involves the whole process of production and operation of the enterprise, and it is necessary to ensure the integrity and validity of the original accounting documents in the purchase and sale process, and reasonably determine the purchase of materials or goods.

For special business matters, if there are significant differences or discounts, they should be approved by the CFO. The chief financial officer shall timely review whether the costs and expenses of the enterprise are implemented in accordance with the regulations to ensure the accuracy of cost accounting and the reasonableness of expenses. In terms of the use of funds, it is necessary to strictly implement the joint signature and review and filing system to ensure the completeness and correctness of the vouchers and the legality of the approval procedures.

Actively participate in the decision-making of the board of directors, conduct scientific analysis of the company's major financing plans such as issuance of ** and bonds, and strictly review the loan guarantee for other enterprises for the feasibility of the project that should be approved for the company's plan to borrow from the bank and the financial risks brought about by it, so as to avoid the enterprise falling into financial difficulties due to third-party reasons.

3) Post-event supervision. After-the-fact supervision is the last link of financial control, the chief financial officer should carefully review the company's account books and financial reports, and resolutely correct the false information and false reports to avoid false accounting information misleading report users; In strict accordance with the pre-formulated assessment indicators for the assessment of relevant personnel, and take corresponding reward and punishment measures. For the discrepancies between the indicators found in the implementation process and the actual implementation results, the reasons should be carefully analyzed, so as to provide necessary reference for the next period of standard formulation, and formulate effective corrective measures.

The law does not make such provisions, which is an internal management issue of the company, and it is a division of labor among the directors of the company, which can be stipulated in the articles of association of the company or decided by the board of directors.

The approval of payment is not governed by law, it depends on the internal management system of the enterprise, and generally sets an approval authority for the chief financial officer, and the chief financial officer can directly approve the amount of less than a few yuan.

It is impossible for the law to make such provisions, which is an internal management issue of the company, and is a division of labor among the directors of the company, which can be stipulated in the articles of association of the company or decided by the board of directors. Some of the duties are inherent in the position.

Look at the size of the funds, if the misappropriation is not as good as the tax evasion, it will definitely not be reported to the police, it is better to check that the fines are not enough to recover the money.

The vast majority of punishments for crimes committed by units in China's Criminal Law adopt a two-penalty system, that is, a fine is imposed on the unit, and the person in charge who is directly responsible and other persons who are directly responsible are sentenced to liberty or fines and confiscation of property.

In the case of a crime committed by a unit, there are two types of persons to be held legally responsible in accordance with the provisions of the Criminal Law: the first is the person directly responsible. That is, the instigator of the illegal act, which can be the legal representative, the financial manager, or the chief financial officer.

The second is the person directly responsible, that is, the person in charge of the illegal act, who is generally the accountant of the unit. If a unit makes false accounts, it must be an accountant who is caught first.

Some people believe that when a unit commits a crime, the legal representative of the enterprise should be responsible first. This kind of thinking is wrong and cannot be generalized.

The legal representative can only bear legal responsibility for the crime of tax evasion in three circumstances: First, the legal representative is directly responsible for the tax-related violation. It is also said that the tax evasion was done by the legal representative himself, and the rest of the company did not know.

At the time of Liu Xiaoqing's tax case, why did the public security organs arrest Liu Xiaoqing? It was found that in the entire tax evasion activities, some of them were instructed by Liu Xiaoqing to be done by others, and some were done by Liu Xiaoqing himself. For example, she single-handedly operated the distribution of her films overseas, signed the contract herself, and the remittance was also Liu Xiaoqing's personal in Hong Kong, and this could only be at her own disposal.

Therefore, this tax evasion was done by Liu Xiaoqing himself as the legal representative.

Second, the legal representative instructs someone else to do it. The tax evasion was instructed by the legal representative to the company's chief financial officer and accountant. In Liu Xiaoqing's tax case, the money paid by the TV station ** Liu Xiaoqing's serial drama should be used as business income.

In order to evade taxes, the accountant asked her to put this part of the income on the current account. Her actions are instigating.

Third, knowing that the unit has committed tax evasion, the legal representative does not stop it. Although in this case, the legal representative did not participate in the illegal acts, but if he knew that the unit had tax evasion and did not stop it, he would have to bear legal responsibility.

In addition, when criminal punishment is imposed on the person in charge who is directly responsible and other persons who are directly responsible, it is mainly a liberal sentence, and of course fines and confiscation of property are also applied. In the application of liberal sentences, most of them are the same as those for individual crimes, and some are lower than those for individual crimes.

There are penalties for tax evasion by the legal representative. Where the legally-designated representative evades taxes and evades taxes, and the amount of tax evaded is relatively large and accounts for more than 10% of the tax payable, he shall be sentenced to up to three years imprisonment or short-term detention and shall also be fined; where the amount is huge and accounts for more than 30% of the tax payable, a sentence of between three and seven years imprisonment and a concurrent fine is to be given.