For the scope of its power in financial management, we can define the authority given to the general manager by the board of directors and shareholders' meeting in the enterprise financial management system. For example, it can be stipulated in the financial system:
Payment approval procedures and authority are as follows:
(1) project investment payment
Investment projects must undergo feasibility study, demonstration and evaluation before they are established: an application report for feasibility establishment and a plan for the use of funds shall be issued, approved according to the company's project establishment demonstration procedures, and the funds needed for investment shall be allocated as planned.
Project investment can only be paid within the scope authorized by the chairman. If there is any violation, the general manager shall be investigated for responsibility, and if losses are caused to the company's assets, the general manager shall be responsible for compensation, and the negative responsibility shall be investigated.
(2) Payment for financial securities transactions
Financial securities transactions shall be paid within the scope authorized by the chairman and shall not violate the relevant provisions of the state.
(iii) External loan payments
According to the regulation that enterprises cannot borrow money, there must be absolutely reliable mortgage and guarantee, and the loan contract can only be implemented after it is signed and approved by the chairman. In principle, it is forbidden to borrow from third parties.
Temporary financing between affiliated enterprises and subordinate enterprises shall be approved by the deputy general manager in charge of finance, and a loan agreement shall be signed to implement paid occupation and collect capital occupation fees. The capital occupation fee is calculated according to the bank loan interest rate.
(4) External guarantee
The approval authority of the enterprise's external guarantee is limited to the chairman of the group. Without approval, no external guarantee is allowed, and offenders are removed from the list and bear legal responsibility.
(five) the approval authority and daily management of the purchase, construction, transfer, scrapping and maintenance of fixed assets:
1, approval procedures and procedures for the purchase and construction of fixed assets
① A budget approval document is required for the purchase and construction of fixed assets. After the audit, if the amount is less than 50,000 yuan (including 50,000 yuan), it shall be reported to the executive deputy general manager in charge of finance of the company for approval; If the amount is more than 50,000 yuan, it shall be reported to the general manager for approval;
(2) Subordinate companies must have budget approval documents when purchasing and building fixed assets. Less than 30,000 yuan (including 30,000 yuan) shall be approved by the general manager of the subordinate enterprise; 30,000 yuan to 6.5438+0.5 million yuan (including 6.5438+0.5 million yuan), submitted to the Finance Department of the Group for approval, and then submitted to the Executive Deputy General Manager in charge of finance of the Group for approval; Those exceeding RMB 654.38+RMB 050,000 shall be submitted to the Group General Manager.
③ Maintenance of fixed assets and other assets should also be approved according to the above authority:
The decoration budget of production and non-production places (including office space) shall be formulated by the executive deputy general manager in charge of finance of the company and submitted to the Group for approval.
(4) automobiles, motorcycles, color TVs, high-grade audio equipment, cameras, high-grade furniture, etc. , should first make a budget for approval, and then by the executive deputy general manager in charge of finance reported to the group headquarters for approval.
2. Cleaning and scrapping of fixed assets
(1) Scrapping of fixed assets shall be declared by the user department. After evaluation and audit by the Finance Department and the Office, if the scrap loss amount is below 654.38+10,000 yuan (including 654.38+10,000 yuan), it shall be reported to the General Manager of the Group for approval; If it exceeds 654.38 million yuan, it shall be reported to the chairman for approval.
(2) The fixed assets of affiliated companies are scrapped, and the scrapping loss is less than 30,000 yuan (including 30,000 yuan), which shall be examined and approved by the executive deputy general manager of the group; 30,000 yuan to 654.38+10,000 yuan (including 654.38+10,000 yuan) shall be reported to the general manager of the group for approval; More than 654.38 million yuan, reported to the chairman of the group for approval.
The scrapped assets referred to in this article, if involving other partners, must be reported to the partners for approval first.
③ Scrapping of fixed assets should be strictly controlled and handled with caution. If it has the value of repair and modification, it should be repaired or modified and continue to be used. If it is really necessary to scrap, it is necessary to find out the reasons and distinguish the responsibilities. In case of man-made damage or loss, the economic responsibility of the parties concerned should be investigated, and at the same time, the valuation and accounting of the remaining materials should be done well to recover the residual value.
(4) Scrapping of fixed assets must fill in the declaration form for scrapping of fixed assets. After the above procedures are approved, they must be reported to the local tax authorities for approval before accounting treatment can be carried out.
3. If there are redundant and unnecessary fixed assets due to technical update and enterprise production conversion, they should be transferred according to the net book value of fixed assets and market conditions, so as to reduce idle occupied funds. First of all, we should use compensation to adjust the surplus and shortage in the company to reduce waste and loss. If the transfer price is lower than 80% of the net book value, it shall be reported to the Finance Department of the Group and approved by the General Manager.
4. Daily management of fixed assets
(1) Designate a person to be responsible for the physical management of the company's fixed assets.
② The Finance Department is responsible for the accounting and management of the company's fixed assets.
(3) according to the types of fixed assets, combined with the actual situation of the unit, the preparation of fixed assets directory. The user department should establish fixed assets cards, the physical management department should establish fixed assets accounts, and the financial department should establish fixed assets general ledger, subsidiary ledger or fixed assets card accounts. The original value, depreciation and net value of each fixed asset should be accounted for in detail.
(4) the necessary fixed assets should be insured by an insurance company, and a special person should be appointed to take charge of this work.
⑤ Each enterprise shall make an inventory of fixed assets in June 5438+February every year, summarize the list and report it to the Group Finance Department after being audited by the General Manager.
(6) Management of production liquidity
Normal parts procurement and outsourcing must make plans, sign outsourcing and outsourcing contracts, which are mastered and approved by the general manager of the enterprise; If the general manager of the enterprise is uncertain, it should be reported to the general manager of the group for approval.
In principle, spare parts purchased from means of production are not planned and implemented across the year.
It is not allowed to purchase raw materials unrelated to the production of this enterprise.
(7) Fund management of product technology development
1. Only the funds required for new products and new technology projects that have been approved and operated according to the review procedures can be paid.
2, must be in accordance with the provisions of the new product development review and reward procedures for the implementation of management.
(8) Others
1. Without the approval of the contract, project or leader, remittance is strictly prohibited. Accounting personnel and decision-makers who remit money without authorization shall bear joint liability.
2. If the payment is made in accordance with the approved contract, the payment shall be made in strict accordance with the time limit and amount stipulated in the contract, and the payment method and purpose shall not be changed. The payee may not be changed without the formal written authorization of the payee.