財(cái)務(wù)印章管理制度.doc

為保證指揮部財(cái)務(wù)會計(jì)核算的正常進(jìn)行，加強(qiáng)內(nèi)部控制機(jī)制，維護(hù)指揮部資金財(cái)產(chǎn)安全，特制定本制度。
一、指揮部財(cái)務(wù)印章分三種：財(cái)務(wù)專用印章、法人代表人名印章和會計(jì)人員人名章；
二、指揮部財(cái)務(wù)專用印章，用于代表指揮部辦理銀行款項(xiàng)支付、出具有關(guān)票據(jù)等業(yè)務(wù)；指揮部法人代表人名印章，用于辦理銀行款項(xiàng)支付時預(yù)留銀行印鑒；會計(jì)人員人名印章，用于辦理財(cái)務(wù)部門有關(guān)會計(jì)憑證等會計(jì)業(yè)務(wù)，對外提供會計(jì)報表。
三、財(cái)務(wù)印章是指揮部在銀行設(shè)立賬戶、支取現(xiàn)金、辦理款項(xiàng)結(jié)算的重要依據(jù)和證明，必須加強(qiáng)管理，嚴(yán)格按規(guī)定使用，確保指揮部貨幣資金的安全；
四、財(cái)務(wù)印章應(yīng)指派專人分開管理。財(cái)務(wù)部門負(fù)責(zé)人保管財(cái)務(wù)專用印章，指揮部法人代表或其授權(quán)人保管法人代表人名印章，出納會計(jì)保管本人印章；
五、財(cái)務(wù)印章不論在任何情況下都不準(zhǔn)外借；保管人不得擅自將自己保管的印章交他人使用、保管，也不得私自接受他人保管使用的印章，
To ensure the command of the normal financial accounting, strengthening internal control mechanisms, to maintain command of capital and property, the system is formulated.
First, command the financial seal points three ways: financial special seal, corporate seal and accounting staff representative name names chapter;
Second, command financial special stamp for the amount paid on behalf of headquarters for banks and issuing the Notes, etc; command legal representative name seal, for handling bank set aside money to pay bank seal; accountants name seal, for handling the financial sector and other accounting documents related to accounting, external financial statements provided.
Third, financial seal was set up headquarters in a bank account, withdraw cash, an important basis for making the payment and proof, we must strengthen the management, strictly required the use of monetary funds to ensure the safety of headquarters;
Fourth, financial seal shall be separately designated hand. Finance department maintains the financial special seal, headquarters or its authorized legal representative legal representative of the deposit, name chop, chop I teller accounting custody;
5, irrespective of the financial seal is allowed to borrow under any circumstances; custodian will be allowed to keep the seal of his pay others to use, custody, nor privately to accept the custody of others to use the seal,
 

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