(1) separation of government from enterprise;
(two) the combination of external financial supervision and internal financial constraints;
(three) strictly enforce financial laws and regulations, maintain financial discipline, and ensure the safety and integrity of state-owned assets. Article 4 People's governments at all levels shall strengthen their leadership over the financial supervision of enterprises, establish and improve the financial supervision mechanism of enterprises, and prevent the loss of state-owned assets. Article 5 The financial departments of people's governments at all levels shall be responsible for the unified supervision of the financial affairs of enterprises at the corresponding level.
Audit, taxation, state-owned assets management and other departments are responsible for the financial supervision of enterprises within their respective responsibilities. Article 6 An enterprise shall consciously accept the financial supervision carried out by the departments of finance, auditing, taxation and state-owned assets management according to law, and truthfully provide complete financial accounts, vouchers, statements and related materials, and shall not refuse, conceal or make false reports. Chapter II Supervision of Internal Financial System Article 7 The financial department shall, in accordance with the provisions of the General Principles of Enterprise Finance and the Industrial Financial System, and in accordance with the requirements of the financial department of the State Council, guide the enterprise to establish and improve its internal financial management system in combination with the characteristics of production and operation and the actual situation. Article 8 The financial department shall strengthen the supervision and inspection of the internal financial management system of enterprises. For enterprises that fail to establish an internal financial management system according to regulations, the financial department has the right to refuse to approve their application for purchasing controlled goods and issue financial credit funds. Chapter III Supervision over the Use of Funds Article 9 An enterprise shall, according to the actual situation of production and operation and in accordance with the principles of scientificity, rationality, practicality and effectiveness, prepare a financial budget at the beginning of each year, which shall be implemented after being approved by the workers' congress or the board of directors, and report the implementation of the financial budget to the workers' congress or the board of directors at the end of the year.
The enterprise shall report the financial budget and its implementation to the competent financial department for the record. Article 10 An enterprise's investment in fixed assets shall, on the basis of giving priority to meeting the needs of production and operation funds, focus on technological transformation and improving economic benefits, and reasonably determine the scale of investment in fixed assets.
Major fixed assets investment projects of enterprises shall be reported to the workers' congress or the board of directors for approval. Enterprises whose production and operation funds are seriously insufficient and it is difficult to maintain simple reproduction are generally not allowed to invest in fixed assets.
The financial department shall cooperate with the relevant departments to strengthen the examination of the production and operation funds of enterprises, supervise the enterprises to arrange the production and operation funds in priority and in full according to the provisions of the state, and ensure the normal operation of the production and operation activities of enterprises. Eleventh pilot enterprises to optimize the capital structure should use a certain proportion of after-tax profits to supplement the working capital before withdrawing the surplus reserve fund, so as to keep the working capital of the enterprise in line with the scale of production and operation. Article 12 An enterprise shall, in accordance with the principle of production and operation before consumption, reasonably arrange production and operation funds and consumption funds.
The financial department shall cooperate with relevant departments to strengthen the examination of enterprise consumption funds, supervise enterprises to arrange and use consumption funds in accordance with state regulations, and prohibit enterprises from crowding out production and operation funds for consumption expenditures. Thirteenth the use of enterprise consumption funds, in accordance with the following provisions:
(1) An enterprise linked to work efficiency shall extract the total wages according to the principle that the growth rate of the total wages of the enterprise is lower than the growth rate of the economic benefits of the enterprise and the actual average wages of employees are lower than the growth rate of the labor productivity of the enterprise; Non-ergonomically linked enterprises shall extract the total wages in accordance with the total wages plan approved by the relevant departments.
After the implementation of taxable wages, the total amount of work-related wages paid by the enterprise shall not exceed the total amount of wages extracted according to the work-related plan and the enterprise's annual salary balance; The total wages of non-ergonomically linked enterprises shall be implemented in accordance with the taxable wage standards stipulated by the state.
(2) An enterprise shall, according to its scale and profit level, go through the examination and approval procedures with the relevant departments in accordance with state regulations, and attach the examination and approval materials of the workers' congress or the board of directors. Loss-making enterprises and enterprises that owe employees taxes, wages and medical expenses are not allowed to buy cars.
(three) enterprises to build staff activity centers, hotels, guest houses and other non-production and business facilities, should be in accordance with the basic construction procedures for project approval and approval procedures.
(four) the enterprise shall not exceed the standard construction and decoration of workers' houses and other non-living and business facilities, and the construction and decoration expenses within the standard shall not exceed the balance of the housing fund and other amounts stipulated by the state.
(5) The enterprise shall, in accordance with the principles of necessity, rationality and economy, truthfully allocate business entertainment expenses within the control proportion stipulated in the financial system. The person in charge of the enterprise shall report the use of business entertainment expenses this year to the workers' congress or the board of directors at least twice a year.