<div style="text-align: center"><span style="font-size: 12pt"><span style="color: #ffa500"><span style="font-size: 16pt"><strong><span style="background-color: rgb(255,255,255)">财务管理制度</span></strong></span></span></span></div>
<span style="font-size: 12pt"><span style="font-family: 宋体"><span style="color: #0000cd"><span style="font-size: 14pt"><strong><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp; 一． 库存现金管理</span></strong></span></span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">1．公司财务部库存现金控制在核定限额内，不得超限额存放现金。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">2．严格执行现金盘点制度，做到日清日结，保证现金的安全。现金遇有短款，应及时查明原因，报告单位领导，并要追究责任者的责任。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">3．不准用&ldquo;白条&rdquo;入帐。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">4．不准私人挪用、占用和借用公款现金。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">5．到公司以外金融机构提取或送存现金（限额1万元以上）时，需由两名人员乘坐公司汽车前往。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">6．现金出纳员必须严格和妥善保管金库密码和钥匙。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">7．现金出纳员要妥善保管金库内存放的现金和有价证券；私人财物不得存放入内。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">8．现金出纳员必须随时接受开户银行和本单位领导的检查监督。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">9．出纳员必须严格遵守执行上述各条规定.</span></span></span><br style="font-size: 13px" />
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<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="font-size: 14pt"><span style="color: #0000cd"><strong><span style="background-color: rgb(255,255,255)">二．银行存款管理</span></strong></span></span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">1．公司必须遵守中国人民银行的规定，办理银行基本帐户和辅助帐户的开户和公司各种银行结算业务。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">2．公司必须认真贯彻执行《中国人民银行法》、《中华人民共和国票据法》等相关的结算管理制度。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">3. 作废的银行支票由出纳员加盖作废戳记，妥善保存。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">4．银行结算方式根据公司实际情况采取如下几种方式：支票（现金支票、转帐支票）、银行汇票、电汇、信汇、银行承兑汇票、委托收款（仅限于水费、电费、电话费结算），除上述结算方式外，其他不予使用。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">5.从银行取回的各种结算凭证，要及时入帐。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">6.公司应按每个银行开户帐号建立一本银行存款明细帐，出纳员应及时将公司银行存款明细帐与银行对帐单逐笔进行核对。于每季度末做出银行核对余额调节明细表。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">7.银行出纳员对银行调节明细表所记载的帐项必须及时查明原因，对出现的差错通知责任人进行更正，对未达帐项要及时予以清理。造成的帐帐不一致， 应尽快解决。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">8 空白银行支票与预留印鉴必须实行分管。由出纳员逐笔登记，记录所签发支票的用途、使用单位、金额、支票号码等。</span></span></span><br style="font-size: 13px" />
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<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="color: #0000cd"><span style="font-size: 14pt"><strong><span style="background-color: rgb(255,255,255)">三．往来帐款的管理</span></strong></span></span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">1 应收帐款的管理：公司各销售部门根据形成收入的确定标准及时开据发货票后，由财务部作好帐务处理，编制会计记账凭证，登记有关收入和与客户应收账款往来的会计账簿，同时要定期与销售部门进行核对，保证双方账账核对一致。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">2. 其他应收款的管理：公司各部门形成的出差借款、采购借款、各部门备用金应于业务发生后及时报销，每年12月中旬进行清理。各部门备用金于每年12月份中旬清理，进行还旧借新。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">3. 应付帐款的管理：公司各部门因采购形成的应付票据应及时进行帐务处理，登记相应的帐簿，定期与相关部门对帐，保证双方账账核对一致。</span></span></span><br style="font-size: 13px" />
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<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="color: #0000cd"><span style="font-size: 14pt"><strong><span style="background-color: rgb(255,255,255)">四. 内部牵制：</span></strong></span></span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">1. 公司实行银行支票与银行预留印鉴分管制度</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">2. 非出纳人员不能办理现金、银行收付业务。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">3. 库存现金和有价证券每季抽查一次。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">4．现金出纳员不得担当制证工作，只能由财务部指定的制单人制单。</span></span></span><br style="font-size: 13px" />
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<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="font-size: 14pt"><strong><span style="color: #0000cd"><span style="background-color: rgb(255,255,255)">五．本制度自下发之日起执行。</span></span></strong></span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">一、 总则</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">1. 依据《中华人民共和国会计法》、《企业会计准则》制定本制度；</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">2.为规范公司日常财务行为，发挥财务在公司经营管理和提高经济效益中的作用，便于公司各部门及员工对公司财务部工作进行有效地监督，同时进一步完善公司财务管理制度，维护公司及员工相关的合法权益，制定本制度；</span></span></span><br style="font-size: 13px" />
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<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">财务管理细则</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">一、总原则</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">1. 公司财务实行&ldquo;计划&rdquo;为特征的总经理负责制：属已经总经理审批的计划内的支付，由相关事业部总经理的书面授权，财务负责人监核即可办理；属计划外的，必须有公司总经理的书面授权。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">2. 严格执行《会计法》和相关的财务会计制度，接受财政、税务、审计等部门的检查、监督，保证会计资料合法、真实、及时、准确、完整。</span></span></span><br style="font-size: 13px" />
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<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">二 、财务工作岗位职责</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">（一）财务经理职责</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">1. 对岗位设置、人员配备、核算组织程序等提出方案。同时负责选拔、培训和考核财会人员。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">2. 贯彻国家财税政策、法规，并结合公司具体情况建立规范的财务模式，指导建立健全相关财务核算制度同时负责对公司内部财务管理制度的执行情况进行检查和考核。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">3.进行成本费用预测、计划、控制、核算、分析和考核，监督各部门降低消耗、节约费用、提高经济效益。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">4.其他相关工作。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">（二）财务主管职责</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">1.负责管理公司的日常财务工作。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">2. 负责对本部门内部的机构设置、人员配备、选调聘用、晋升辞退等提出方案和意见。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">3.负责对本部门财务人员的管理、教育、培训和考核。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">4.负责公司会计核算和财务管理制度的制定，推行会计电算化管理方式等。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">5.严格执行国家财经法规和公司各项制度，加强财务管理。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">6.参与公司各项资本经营活动的预测、计划、核算、分析决策和管理，做好对本部门工作的指导、监督、检查。</span></span></span><br style="font-size: 13px" />
<strong style="font-family: 宋体; color: rgb(0,0,205); font-size: 18px"><span style="background-color: rgb(255,255,255)">&nbsp; &nbsp;&nbsp;</span></strong><span style="font-size: 12pt"><span style="font-family: 宋体"><span style="background-color: rgb(255,255,255)">7.组织指导编制财务收支计划、财务预决算，并监督贯彻执行；协助财务经理对成本费用进行控制、分析及考核。</span></span></span><br style="font-size: 13px" />
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