財務印章管理制度.doc

為保證指揮部財務會計核算的正常進行，加強內部控制機制，維護指揮部資金財產安全，特制定本制度。
一、指揮部財務印章分三種：財務專用印章、法人代表人名印章和會計人員人名章；
二、指揮部財務專用印章，用于代表指揮部辦理銀行款項支付、出具有關票據等業(yè)務；指揮部法人代表人名印章，用于辦理銀行款項支付時預留銀行印鑒；會計人員人名印章，用于辦理財務部門有關會計憑證等會計業(yè)務，對外提供會計報表。
三、財務印章是指揮部在銀行設立賬戶、支取現金、辦理款項結算的重要依據和證明，必須加強管理，嚴格按規(guī)定使用，確保指揮部貨幣資金的安全；
四、財務印章應指派專人分開管理。財務部門負責人保管財務專用印章，指揮部法人代表或其授權人保管法人代表人名印章，出納會計保管本人印章；
五、財務印章不論在任何情況下都不準外借；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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