1, conscientiously implement the financial guidelines, policies and decrees of the party and the state, implement and publicize the Accounting Law, safeguard financial regulations and discipline, and protect the safety of state-owned assets.
2, the preparation and implementation of the school's financial plan, formulate the school's specific financial management system (measures), do a good job of accounting and reimbursement.
3. Adhere to the principle of living within our means and living within our means, make careful calculations, practice strict economy, rationally allocate funds, and improve the efficiency of fund use.
4. The legal representative of the school is responsible for the economic activities of the school, and the financial personnel assist the principal in managing the daily financial work of the school.
5. School financial work refers to the work of school administration and trade unions. Under the leadership of the financial department at a higher level, the school's financial personnel handle all financial work in a unified way.
6, according to the needs of the financial supervision system, set up accounting, cashier property manager positions.
7, accounting personnel should do a good job in the school financial budget and final accounts, accurately do a good job in the school final accounts and settlement reports, so that the accounts are consistent, the accounts are consistent, and the tables are consistent, and earnestly perform the duties stipulated in the post responsibility system for accounting.
8. Strictly follow the cash receipt and payment procedures, adhere to the principle of "account and goods in charge", and designate full-time or part-time cashiers to handle it. Establish a cash account book, register cash receipts and payments one by one, and ensure that the daily accounts are consistent and the accounts are consistent.
9. Full-time or part-time financial personnel equipped with post certificates according to state regulations, and accounting personnel shall not concurrently serve as cashiers. If an accountant or cashier transfers his job or leaves his job for any reason, he must go through the handover procedures with the recipient, and he may not leave his job until he has completed the handover procedures.
10. The special financial seal shall be kept by a special person, and the personal seal shall be kept by himself or his authorized person. It is forbidden for a person to keep all the seals required for payment.
1 1, strict voucher approval procedures, reimbursement vouchers must be signed or sealed by the manager, and can only be reimbursed after being approved by the leader. Major expenditures must be reported to the school administrative department for discussion and decision.
12. Strengthen the management of accounting files. The accounting files formed by this unit every year shall be kept by accounting personnel according to regulations.
13, the school expenses include business expenses, business expenses, self-raised capital construction expenses, subsidies and allocations to subordinate units, and expenses paid to superiors.
14. Business expenditure refers to the expenditure incurred by the school to carry out teaching, scientific research and auxiliary activities. The contents of business expenses include basic salary, supplementary salary, other wages, employee welfare expenses, social security expenses, appropriation, official expenses, business expenses, equipment purchase expenses, repair expenses, business entertainment expenses and other expenses.
15. Non-operating expenses refer to the expenses incurred by the school in carrying out non-independent accounting business activities other than teaching, scientific research and its auxiliary activities. Operating expenses and operating income should match each other.