The settlement account opened by an enterprise in a bank is a link and bridge connecting social funds. It is a necessary means to achieve normal economic and financial operations. It is also the only way to ensure the normal circulation of enterprise and social funds and promote the development of the socialist market economy.

However, in recent years, with the accelerated pace of restructuring of state-owned and collective enterprises, especially the emergence of a large number of foreign capital and private capital, the account fund settlement relationship between enterprises and banks has become increasingly complex and frequent.

Coupled with the exposure of inherent contradictions in capital circulation, as well as the lack of relevant knowledge of accounting personnel in enterprises and institutions, the weak concept of settlement regulations and the pursuit of self-interest, enterprises and institutions once appeared to open accounts indiscriminately, unreasonably refuse to pay goods, and evade bank credit settlement.

The phenomenon of supervision.

This phenomenon directly leads to the transfer and diversion of funds, affecting the efficiency and effectiveness of the use of funds.

Therefore, ensuring that accounting personnel of enterprises and institutions are aware of the regulations on the opening and use of bank settlement accounts is of great significance to strengthening the management of bank settlement accounts and maintaining the stability of economic and financial order.

1. Classification and opening of bank settlement accounts Bank settlement accounts are divided into unit bank settlement accounts and personal bank settlement accounts according to depositors.

The bank settlement account opened by the depositor in the name of the unit shall be the bank settlement account of the unit.

The unit's bank settlement account is divided into basic deposit account, general deposit account, special deposit account and temporary deposit account according to the purpose (bank settlement accounts opened by individual industrial and commercial households with a business license and in the name of the operator are included in the unit's bank settlement account management);

The bank settlement account opened by the depositor in the name of a natural person based on his personal identity document is a personal bank settlement account (accounts opened by postal savings institutions for bank card business are included in the management of personal bank settlement accounts).

(1) Basic deposit account.

A basic deposit account is a bank settlement account that depositors need to open for daily transfer settlement and cash receipts and payments.

The following depositors can apply to open a basic deposit account: ⑴ corporate legal persons; ⑵ unincorporated enterprises; ⑶ agencies and institutions; ⑷ military, armed police forces and detachments (detachments) on decentralized duty at or above the regiment level (including regiment level);

⑸Social groups; ⑹Private non-enterprise organizations; ⑺Permanent establishments in other places; ⑻Foreign institutions in China; ⑼Individual industrial and commercial households; ⑽Resident committees, village committees, community committees; ⑾Affiliates with independent accounting established by units; ⑿Other organizations.

Depositors' wages, bonuses and other cash withdrawals can only be processed through the basic deposit account.

According to the provisions of the "Law of the People's Republic of China on Commercial Banks", enterprises and institutions can independently choose a commercial bank's business location to open a basic deposit account for daily transfer settlement and cash collection and payment.

The "Bank Account Management Measures" stipulate that when a depositor opens a basic deposit account in a bank, an account opening license system shall be issued by the local branch of the People's Bank of China; except for policy banks and commercial banks in China that are approved by the People's Bank of China to operate payment and settlement business,

In addition to banks (including wholly foreign-owned banks, Sino-foreign joint venture banks, and branches of foreign banks), urban credit cooperatives, and rural credit cooperatives, various financial companies such as trust investment companies, leasing companies, and finance companies, as well as real estate departments and international businesses affiliated to banks

Departments and credit card departments are not allowed to open basic deposit accounts for enterprises and institutions.

(2) General deposit account.

The enterprise transfers bank borrowings other than the basic deposit account and opens accounts with affiliated non-independent accounting units that are not in the same location as the depositors of the basic deposit account.

Enterprises can handle transfer settlement and cash deposits through general deposit accounts, but cannot handle cash withdrawals; the deposit balance of the account shall not exceed the loan balance of the enterprise or institution at the bank where the account is opened, and the account will be closed after the loan is paid off.

(3) Temporary deposit account.

A temporary deposit account is a bank settlement account opened by a depositor for temporary needs and for use within a specified period.

Depositors may apply to open a temporary deposit account under the following circumstances: ⑴ Establishment of temporary institutions; ⑵ Temporary business activities in other places; ⑶ Registration and capital verification.

This account is an account that the company needs to open for temporary business activities.

Enterprises can handle transfer settlement through this account and handle cash receipts and payments in accordance with national cash management regulations.

(4) Special deposit account.

This account is a bank settlement account opened by the depositor for the special management and use of its funds for specific purposes in accordance with laws, administrative regulations and rules.

For the management and use of the following funds, depositors can apply to open special deposit accounts: ⑴ capital construction funds; ⑵ renewal and renovation funds; ⑶ fiscal extra-budgetary funds; ⑷ grain, cotton, and oil purchase funds; ⑸ securities transaction settlement funds; ⑹

Futures trading margin; ⑺Trust funds; ⑻Interbank funds deposited by financial institutions; ⑼Policy real estate development funds; ⑽Unit bank card reserve funds; ⑾Housing funds; ⑿Social security funds; ⒀Income remittance funds and business expenditure funds; ⒁Party

Funds for the organizational structure of the unit, league, and trade union; ⒂Other funds that require special management and use.

Income remittance funds and business expenditure funds refer to the income and expenditure funds incurred by non-independent accounting units or dispatched offices affiliated to the basic deposit account depositor (special deposit accounts opened for income remittance funds and business expenditure funds shall be

Use the name of the affiliated unit).

This account is a company's funds for a specific purpose. The depositor can open the account by presenting the corresponding certificate to the bank where the account is opened.