How to establish a reasonable internal control system between cashier, treasury management and bookk

No, please refer to the attachment for details.

Attachment: Position division of labor and authorization approval.

Article 4 The enterprise shall establish a post responsibility system for inventory business, clarify the responsibilities and authority of relevant internal departments and posts, and ensure that incompatible positions handling inventory business are separated, restricted and supervised. Incompatible positions in inventory operations include, at a minimum:

1) Inventory requisition and approval, approval and execution;

2) Procurement, acceptance, and payment of inventory;

3) Custody of inventory and related accounting records;

4) Application and approval for the issuance of inventory, application and accounting records;

5) Application and approval of inventory disposal, application and accounting records.

Article 5 An enterprise shall be equipped with qualified personnel to handle inventory business. Personnel handling inventory business shall have good business knowledge and professional ethics, abide by laws and regulations, and be objective and fair. Enterprises should regularly conduct relevant policy, legal and business training for employees to continuously improve their professional quality and professional ethics.

Article 6 An enterprise shall establish a strict authorization and approval system for the inventory business, clarify the authorization and approval methods, authority, procedures, responsibilities and related control measures of the approver for the inventory business, and stipulate the scope of responsibilities and work requirements of the handler for the inventory business.

Article 7 The approver shall, in accordance with the provisions of the inventory authorization and approval system, examine and approve within the scope of authorization, and shall not exceed the approval authority.

The handler shall, within the scope of his or her duties, handle the inventory business in accordance with the approval opinions of the approver.

Article 8 In addition to the inventory management department and warehousing personnel, the other departments and personnel within the enterprise shall be specially authorized by the relevant departments when they come into contact with the inventory. If the inventory is valuable, dangerous or confidential, stricter access restrictions should be imposed and, if necessary, authorized access should be carried out within the inventory management department.

Article 9 Enterprises can choose computer systems and network technologies to achieve inventory management and control according to the characteristics of their business and the principle of cost-effectiveness, but they should pay attention to the effectiveness, reliability and security of computer systems, and formulate effective measures to prevent accidents.

Question addendum: I know that bookkeeping and cashiering are not allowed, but can accounting and treasury management be at the same time?

No, it belongs to the custody of inventory and related accounting records.

No, if a person makes accounts and delivers goods or collects money, then there will definitely be problems with this account, and there will be misappropriation and embezzlement.

Internal control refers to a mutually restrictive form of business organization and division of responsibilities established by economic units and various organizations in economic activities. The purpose of internal control is to improve business management and economic efficiency.

The basic structure of internal control.

It includes: control environment, accounting system, and control procedures. Generally speaking, the internal control system of enterprise funds can be mainly divided into three links: pre-prevention, in-process control and post-event supervision.

Take precautions. First of all, enterprises need to establish a set of strict internal control rules and regulations, including the "Measures for the Management of Enterprise Finance", "Interim Measures for the Management of Enterprise Budget", "Measures for the Management of Capital Plans", "Measures for the Administration of Authorization and Approval of Enterprise Funds" and other systems related to capital management.

In the process of capital management of enterprises, it is necessary to reasonably set up functional departments, clarify the responsibilities of each department, perform their duties, and establish a financial control and functional separation system. Full consideration should be given to incompatible duties and the requirements of separate checks and balances. All departments and posts have formed a pattern of mutual restraint and mutual supervision.

In addition, enterprises should also establish strict approval procedures and authorization and approval systems to reduce some unnecessary expenses. Clarify the authorization and approval methods, authority, procedures, responsibilities and related control measures of the approver for the capital business, and stipulate the scope of responsibilities and work requirements of the handler for handling the capital business.

Control in the middle of the matter. The control in the event is mainly embodied in ensuring the safety, integrity, legitimacy and efficiency of monetary funds. Its scope includes the control of cash, bank deposits, other monetary funds, receivables and payables. The main methods are:

Inventory control, inventory limit control, physical isolation control, etc.

Post-event supervision. In the process of fund management, in addition to pre-prevention and in-process control, the post-event supervision of funds is also an indispensable link.

After the completion of each accounting period or each major economic activity, the internal audit and supervision department shall audit various economic and business activities in accordance with effective supervision procedures, and discover the loopholes and weaknesses of internal control in a timely manner; Each functional department should also timely feedback the information on the changes in the funds of the department in the accounting period or after the economic activity to the fund management department, and find out in a timely manner whether the raising of funds is consistent with the demand, whether the capital structure and proportion are consistent with the plan or budget, whether the credit sales of products strictly abide by the credit policy, whether the control of inventory is consistent with the indicators, whether the use of people, money and materials is consistent with the plan or budget, and whether the production of products is reasonably arranged according to the plan or budget.

In this way, it not only ensures the appropriateness and scientificity of the fund management objectives, but also can take adjustment measures at any time according to the actual information feedback, so as to ensure that the management of funds is more scientific, reasonable and effective. At the same time, the fund management status of each department is linked to the performance indicators of the department, so that the responsibility, power and interest of fund management are combined, and the enthusiasm of the fund management department and employees is mobilized to better manage the funds.

The accountant and the cashier cannot be the same person. According to the Accounting Law, the cashier and accountant of a company cannot be the same person. Article 37 of the Accounting Law of the People's Republic of China:

An auditing system shall be established within an accounting institution. Cashiers shall not concurrently pretend to be dismissed for auditing, keeping accounting files, and registering income, expenditures, expenses, creditor's rights and debts. Accounting and cashiering are incompatible duties and must be separated.

This is the requirement of the basic accounting work specification, and it is also the requirement of the enterprise's internal control standard. The separation of the accountant from the cashier reduces the risk of fraud and errors. It is an important condition to ensure the improvement of management efficiency, the safety of the property of the Agency, and the enhancement of the reliability of accounting data.

Corporate financial management.

COPY is the basis of all management activities of the enterprise and the central link of enterprise management. At present, the conspicuous problem we are facing is that the quality and efficiency of economic growth are not high, and we have not yet fundamentally shaken off the mode of extensive operation. This is prominently manifested in the unreasonable capital structure, the loss of gross profit, the increase in expenses, and the increase in potential losses.

And all of this is related to the internal management of the enterprise. In view of these problems in the enterprise, we focus on establishing and improving the internal financial management system, so as to pay close attention to the internal financial management system to promote the improvement of the management level of the enterprise.

1. Establish and improve the basic work system of financial management and promote the improvement of the overall level of enterprise management. Regardless of the size of the enterprise, it is impossible to operate scientifically, rationally and efficiently without certain basic rules and regulations and operational norms to guide and restrict. Only when the system is modern and scientific can the enterprise be modernized and scientific.

The basic work system of financial management within the enterprise includes: original record management and filling system, quota management system, measurement and acceptance system, property and material management and inventory system, management system, financial budget system and financial analysis system. According to the requirements of the basic work of financial management, our company implements the post responsibility system, which stipulates what each employee must do, how to do it, when to do it, what to do under what circumstances, what time to achieve what goals, and what can not be done, what to do wrong, etc.

Internal accounting controls.

Definition of degree: refers to the system and method formulated by each unit to standardize the internal accounting management activities of the unit in accordance with the provisions and powers of the national accounting laws, regulations, rules and systems, combined with the characteristics and requirements of the unit's operation management and business management. Establishing and perfecting the internal accounting control system of a unit is an important measure for implementing the national accounting laws, regulations, rules, and systems, and for ensuring the orderly progress of the unit's accounting work, and is also an important means for strengthening the basic accounting work.

Practice has proved that units that establish and strictly implement the internal accounting control system will have a relatively solid foundation for accounting, and accounting work will be able to play an effective role in economic management. Methods for setting up the internal accounting control system of the enterprise: formulate or improve relevant laws and regulations, increase publicity efforts, strengthen the organization and implementation of internal accounting control, establish and improve the effective internal accounting control system, strengthen the supervision of internal audit on the leaders of the unit, people-oriented, strengthen the management and control of human resources, and formulate the principles of the internal accounting control system

The principle of comprehensiveness, the principle of importance, the principle of checks and balances, the principle of adaptability, the principle of cost-effectiveness.

The internal control system should be combined with the post responsibility system and the economic responsibility system, and follow the separation of institutions and positions.

The principle of separation, separation of money and accounts, and separation of accounts and materials.

Its main contents include:

Control of the division of labor:Cashiers shall not concurrently serve as the registration of income, expenditure, and other accounts; incompatibility between procurement and approval; incompatibility between sales and collections; Budgeting is incompatible with auditing, etc.

2. Control of authorization and approval: clarify the scope of responsibilities and work requirements of the handler; Clarify the approval methods, authority, procedures and responsibilities of the approver; Handle business in accordance with the four procedures of "application", "approval", "review" and "payment".

Control of various seals (seals) and bills: The cheque seal must be kept separately by two people; All bank settlement vouchers shall be purchased by the Accounting Section, and the cheques and payment passwords shall be kept separately, and the users shall receive them in accordance with the regulations and register them for future reference; Fill in the check according to the regulations, the stub is consistent with the content of the ticket, and the seal is stamped after review by the holder, and the use of the check must be registered and the stamper bears full responsibility.

Cashier's control:The cashier shall register the cash journal and the bank deposit journal day by day, and check it with the cash and bank deposit balance table printed out by the computer on the day; Cashiers are not allowed to prepare or change accounting vouchers, and cannot concurrently prepare "bank deposit balance reconciliation statements". Strictly implement the management system of cash limit in hand, and cash exceeding the limit shall be sent to the bank on the same day, and shall not be spent.

Supervisors conduct regular spot checks on cash balances.

In short, internal control should be done:

1. Approval by superiors and handling by subordinates, so that superiors and subordinates can supervise and contain each other;

2. The competent department shall examine and approve and the relevant departments shall handle it, so that the departments will be supervised and contained;

3. One post is handled, and the other post is reviewed, so that the posts are supervised and contained.