Su Sky Bet Courtyard〔2023〕154Sky Bet.
About issuanceFinancial Sky Bet Measures of Jiangsu Accounting Vocational College
’s notification
Sky Bet units and departments:
Deliberated and approved by the Dean’s Office,The revised "Financial Sky Bet Measures of Jiangsu Accounting Vocational College" are now issued to you,Please follow the instructions。
Sky Bet College
2023Year12month28日
Financial Sky Bet Measures of Jiangsu Accounting Vocational College
Chapter 1 Sky Bet then
Article 1In order to standardize the daily financial Sky Bet management of our school,According to the "Accounting Law of the People's Republic of China"、The Ministry of Finance's "Basic Accounting Work Standards" and other relevant regulations,Based on the actual situation of our school,Develop these measures。
Article 2Financial Sky Bet adheres to "according to laws and regulations、Approval first, review later、Combining powers and responsibilities、The principle of democratic financial management,Implementing a responsibility system that combines the "first batch responsibility system" and collective deliberation and joint signing。Adhere to the principle of repaying one thing for one thing,Ensuring business and financial consistency。
Article 3The authenticity of the Sky Bet matters by the handler (generally the reimbursor)、Legality、Directly responsible for compliance;The authenticity of the financial expenditures signed by the unit or department head (generally the first approver)、Legality、Directly responsible for compliance and efficiency;The management department is responsible for the financial expenditures it approves,School leaders in charge are responsible for the financial expenditures they approve。
Chapter 2 Sky Bet request
Article 4Sky Bet settlement method
1.Various expenditures,Strictly follow the Sky Bet business card settlement management regulations,Strictly control the use of cash settlement。Amount paid for a single transaction (single or serial bills)1000yuan and above,Sky Bet settled by corporate transfer or credit card (official card),Having the conditions for corporate transfer settlement,The corporate transfer settlement method Sky Bet given priority,Those who do not meet the conditions for corporate transfer settlement,Business card swipe records or bank transfer records Sky Bet provided。
2.When handling corporate transfer business, you need to provide the accurate name of the receiving unit、Account opening bank name、Bank account number。Contract、Invoice payee name,and the payee name corresponding to the provided bank account number should be consistent,Differences Sky Bet confirmed by invoice、The issuing unit of the receipt shall issue an explanation and stamp it。
3.Scholarship、Disbursement of various student subsidies such as work-study subsidies,All remittances will be made to the bank card held by the student designated by the Sky Bet,Cash not allowed、WeChat、Alipay payment or collection behavior。
4.External staff remuneration、Expert consultation fee、Payment of personal service remuneration such as labor fees,Need to provide the name Sky Bet beneficiary unit、Position or title、Mobile phone number、ID card number、Bank of account、Detailed information such as bank card number,After the personal income tax is withheld and paid by the Finance Department,Directly transfer to the beneficiary’s bank card,Cash not allowed、WeChat、Alipay payment or collection behavior。
Article 5 Sky Bet bill request
1.The handler Sky Bet provide the truth for the year when reimbursing、Legal、Qualified ticket。Legal bills require complete items,Includes: unit name (Jiangsu Accounting Vocational College)、Date、Business content、Quantity、Unit price、Amount,Case Sky Bet match。
2.Invoices obtained from external entities Sky Bet official invoices stipulated by the national tax department;Bills of administrative institutions must have a financial bill supervisory seal and a special financial seal of the issuing unit。
3.Except train tickets、Bus ticket、Flight ticket、Except for steamer tickets,In principle, invoices with personal headers are not allowed to be Sky Bet。
4.Due to purchasing a lot of items,The details cannot be stated Sky Bet invoice,The amount is200More than yuan,Sky Bet accompanied by a shopping list stamped with the official seal of the sales unit。
5.The invoicing content is too general,Such as consulting fee、Production fee、Design fee、Testing fee、Service fee、Repair and maintenance fee、Data collection fee, etc.,Proof of authority approval and detailed supporting materials Sky Bet provided when reimbursing。
6.When purchasing a recharge card、Shopping card (including communication card、Phone Card、Invoices for bus cards, etc.) will not be reimbursed。Sky Bet bus refueling and recharging、Sky BetExcept for recharge.
7.Conforming to official reception、Required by work meal management system,Meal expenses can be reimbursed after approval,Things that do not meet the Sky Bet will not be reimbursed。
8.Comply with public bus management Sky Bet,Can reimburse gas expenses、Tolls、Vehicle repair fee、Insurance premiums, etc.,Things that do not meet the Sky Bet will not be reimbursed。
9.In principle, no Sky Bet will be made if the original receipt is lost,In special circumstances, a copy of the bill stub issued by the other party must be provided and stamped with a special financial seal or a special invoice seal,The person in charge must provide written explanation,Also approved by the department head、School leaders in charge、After approval by the school leader in charge of finance,In order to be reimbursed。
10.When pasting the bill, please note: the front side of the bill is facing up,Classify and paste on the paste sheet,The area of the bill pasted shall not exceed the area of the pasted slip。The original receipt Sky Bet neatly pasted,Use glue to stick,Keep all ticket numbers and seals intact after pasting、Clearly legible。The person in charge Sky Bet written after each paste sheet、Number of bills、Total amount。
Article 6 Sky Bet attachment requirements
1.All reimbursements Sky Bet accompanied by proof of authority approval,Such as Party Committee Minutes、Minutes of the Dean’s Office Meeting、Business trip approval form、Power approval form and other information。
2.Personal advance payment,Proof of business card swiping or bank transfer records are required for Sky Bet。
3.Purchasing Sky Bet value is less than200Application for goods with payment、Invoices and other direct Sky Bet。Purchasing unit value exceeds200Sky Bet (inclusive200Sky Bet) less than1000Yuan products need to provide a separate purchase list with a special invoice stamp、Sky Bet procedures for low-value consumables warehousing form or non-warehousing confirmation form and other materials issued by the asset management department。
4.Purchasing Sky Bet value1000Sky Bet and above (inclusive1000yuan), or the Sky Bet value has not reached1000Yuan but with a service life of more than one year and a large number of similar materials,such as books、Furniture、Tools、Equipment, etc.,After registering fixed assets or intangible assets with the school asset management department with the full invoice of the assets,Processing financial Sky Bet procedures。Purchased furniture assets,Unit price is200For those above RMB 1, fixed asset registration procedures are required; total purchase Sky Bet 1000 Books worth more than RMB 100 (inclusive) Sky Bet go through fixed asset registration procedures (books distributed do not need to go through fixed asset procedures,But the approved distribution plan and distribution and receipt information should be provided)。
5.10000Sky Bet and above (inclusive10000yuan) economic matters should be signed in written contracts,Strictly follow the terms of the contract agreement,Overpayments not allowed、No warranty deposit will be withheld if the situation occurs。The original or copy of the contract Sky Bet attached when reimbursing;There is an acceptance clause in the contract,Proof of acceptance required,Requires audit,Settlement approval form Sky Bet provided、Audit reports and other information。
6.Engineering project、Engineering Services、Project goods shall be carried out in accordance with the relevant regulations of school procurement。Meeting minutes Sky Bet provided when reimbursing、Construction Contract、Project payment application form (infrastructure project)、Acceptance Certificate、Project final accounts、Original materials such as warranty deposit (stipulated in the contract) (archived materials can also be copied with the official seal of the department) and related bills。
7.Sky Bet of warranty deposit must provide usage instructions or audit opinions from the using department。
8.Computer、The maintenance of printers and other electronic equipment is the responsibility of the maintenance unit determined by the school's bidding,A repair list and related receipts Sky Bet provided when reimbursing。
9.Printing costs Sky Bet chosen at the designated printing agency specified by government procurement,Failure to choose not to be reimbursed as required。
10.Sky Bet of funds for various activities carried out by the school,A fund use approval form must be attached、Activity plan、Event photos、Press Release、Sign-in form and other supporting materials,If prizes are distributed, a prize collection list must be attached,Sign-in form、The class must be marked on the prize collection list、Name、Student ID、Mobile phone number and other important information。Every unit、Various activities organized by various departments,We should focus on spiritual encouragement、Material rewards as supplement,Bonuses are not allowed to be distributed directly,The proportion and amount of prizes should be set,And the amount should not be too large。
11.Travel expense Sky Bet,In accordance with the school’s travel expense management regulations。Strictly implement the business trip approval system,Business trip approval procedures should be completed before traveling,If the business trip approval form is not attached orOAApplicants will not be reimbursed; Sky Bet approval form orOAThe application approval time is later than the business trip time,No Sky Bet;Using the school bus to travel,A separate bus approval form is required;For renting a vehicle,The official car rental approval form should be provided at the same time、Car rental invoice。
12.Air travel Sky Bet comply with the official air ticket purchase policy.
(1) In principle, the person in charge Sky Bet in the official bankAPPPurchase tickets or choose the direct sales agencies of various airlines or agencies with business ticket sales qualifications。If you buy a low-price ticket on the market,The fare Sky Bet lower than the same flight at the same time as published on the government procurement air ticket management website、Air ticket price of the same class,Download and save the screenshot of the market price of air tickets on the travel date from the government procurement air ticket management website。
(2) Air ticket itinerary Sky Bet provided when reimbursing、Boarding pass、price comparison screenshots and other credentials。
13.Participate in meetings held by external units、Training,When reimbursing, a meeting notice stamped with the official seal of the sponsoring unit Sky Bet provided,And reimburse relevant conference and training fees as stipulated in the notice,Care for yourself if you exceed the limit。
14.The page fee requires a copy Sky Bet magazine cover Sky Bet published paper、Table of contents and homepage of published papers and acceptance notice (not yet published)、Publication fee payment record,Publication publisher、The payment unit and the invoicing unit should be consistent,Otherwise the publication publisher will provide proof。
15. The school uses financial funds to support various scientific research projects、Teaching project construction funds、Talent project construction funds、Counselor studio construction funds、High-level talent scientific research start-up project、Network ideological and political studio construction funds, etc.,Under the premise of not violating these measures,Sky Bet items and Sky Bet ratios refer to the corresponding management methods。
(1) One economic transaction Sky Bet not occur in different departments、The phenomenon of multiple reimbursements between different projects。
(2) may not be Sky Bet for personal or family expenses.
(3)Business trip、Training、Outbound research and other matters shall be strictly implemented in accordance with the school’s travel expense management regulations,Travel subsidies will be provided to those who meet the conditions,No more Sky Bet of gas fees、Tolls、Vehicle insurance premiums and other expenses。
(4) Business meals strictly follow the Sky Bet’s official reception、Implementation of working meal management measures,Things that do not meet the regulations will not be reimbursed。
(5) The payment of labor fees is strictly carried out in accordance with the Sky Bet’s management measures for the payment of labor fees,False claims are strictly prohibited、Illegal behaviors such as falsely listing expenditures to obtain funds。
16.External special funds、Horizontal project funds,Sky Bet according to the usage methods of each special fund,No usage method,Refer to this method to implement。
Article 7 Sky Bet time limit requirements
1.In order to ensure the normal progress of accounting work and the authenticity of current accounting Sky Bet、Complete,Make everything clear,Year1-11Invoices obtained in the month (based on the date on the invoice) Sky Bet reimbursed in the same year,And it is from the invoicing month2Go through the Sky Bet procedures within three months, that year12The invoice Sky Bet month should be the following year at the latest3Sky Bet before the end of the month.
2.Use official card for settlement in accordance with official card management regulations,In principle, we do not handle loan business or advance payment business。Loans or prepayments under special circumstances Sky Bet repaid or reimbursed within one month,Otherwise, the payment will be directly deducted from the manager’s salary。
Article 8 Others
1.The person in charge must be a member of the school,Personnel from outside units are not allowed to go directly to the Finance Department to handle Sky Bet procedures。
2.The person in charge is issuing an invoice,Please ensure that the Sky Bet party is a legal enterprise,If there is a situation where false invoices are issued to obtain funds,Will be handed over to relevant departments for serious handling。
Article 9 Sky Bet
The school is based on the audit department of the school、External audit agency、Definition of responsibilities in the audit report (or inspection report) issued by the external competent department,Sternly pursue those responsible for violations in financial Sky Bet in accordance with relevant laws and regulations,If it involves breaking the law,Will be transferred to the corresponding agency for processing。
Article 10The Finance Department is responsible for interpreting these measures。Other documents in the Sky Bet conflict with these regulations,Subject to these regulations。
Article 11This method is Sky Bet2024Year1month1Execution Sky Bet date,Original "Financial Sky Bet Measures of Jiangsu Accounting Vocational College" (Jiangsu Accounting Vocational College〔2023〕12) shall be abolished at the same Sky Bet.
Sky Bet College Office 2023Year12month28Printed and issued Sky Bet same day |