Position:home>Accounting News> Relevant person in charge of financial accounting management system
Relevant person in charge of financial accounting management system
From;  Author:
Chapter I General Provisions In order to strengthen Silver Shenzhen Jie Technology AG (the "Company"), the relevant person in charge of financial and accounting management, standardize corporate financial and accounting management, give full play to the relevant person in charge of financial and accounting management in the company's important role strengthening financial supervision, to ensure that the company standard operation of economic activities, according to the "Accounting Law", "Company Law", "Securities Law", "Shenzhen Stock Exchange GEM Stock Listing Rules", "Articles of Association" and the state regulations to develop the system. The second person in charge of corporate finance within the company's financial and accounting activities of management and supervision of the senior management. Chief financial officer appointed by the Board of Directors (Appointments), the company management team regularly attend meetings, all financial data company, the authenticity of financial reports, legality, completeness, acceptance, general manager of the Board and the Supervisory Committee of the management and supervision. Article III of the accounting department is in charge of finance, under the leadership, presided over the company's financial budget and final accounts, financial accounting, accounting controls and financial management; coordinate, guide and supervise the daily management of the Finance Ministry to oversee the implementation of financial plans, complete financial objectives. Article financial officer and accounting department must be in accordance with relevant state laws, regulations and systems to perform their duties conscientiously and effectively safeguard the interests of all shareholders. Chapter relevant person in charge of financial and accounting qualifications Article financial officer of a company set up by the General Manager recommended and nominated by the Board Nomination Committee, appointed by the Board for a term other senior management personnel and the company consistent, even the appointment. The Board may dismiss the period in office financial manager, chief financial officer may also resign from the board. Article VI of the company set up an accounting department, the chief financial officer or general manager of the nomination, the general manager of office will consider the appointment or dismissal decisions. Article VII by the chief financial officer in the company as chief financial officer, accounting department as the Finance Manager. Article VIII is responsible for corporate finance and accounting department shall not be in the company as a controlling shareholder and related prescription other than a director, supervisor or other duties outside. Article IX in charge of finance shall have the following Qualifications: (A) adhere to the principle, abide by the law, with a strong sense of responsibility and teamwork, with a high degree of professionalism, a good professional ethics and professional conduct, maintaining the company, the interests of investors and employees, good health and able competent at their jobs. (B) engaged in finance, accounting, and auditing the management of more than 8 years, 5 years and medium-sized enterprise-wide financial management experience, financial and accounting professionals with a college education or above the intermediate level accounting titles. (C) familiar with the country's financial regulations, financial accounting system and the relevant state laws and regulations, and modern enterprise management knowledge, familiar with basic business companies by sector, with strong organizational leadership, financial management, capital operation and risk control management. (D) Strong business acumen and good at analysis, decision-making skills, strong communication skills and writing skills. Article X of the accounting department should have the following Qualifications: (A) engaged in finance, accounting, and auditing the management of more than 5 years, 3 years of medium and large enterprises a comprehensive financial management experience, financial and accounting professionals with a college education or above the intermediate level accounting titles; (B) has a comprehensive financial expertise, accounts processing and financial management experience; (C) knowledge of national tax laws and regulations, with excellent professional judgments and extensive experience in financial analysis and processing by work experience; (D) be familiar with accounting standards and financial, tax, audit-related regulations, policies, and have strong communication skills and writing skills. Article XI under the following circumstances may not serve as chief financial officer or the accounting department: (A) no civil capacity or with limited civil capacity. (B) has contravened the laws, regulations and financial systems, there is fraud, corruption, bribery and other violations of law are. (C) large amount of personal responsibility due and outstanding debtors. (D) was identified as Shichangjinru by China Securities Regulatory Commission, and banned those who have not yet lifted. (E) in accordance with relevant laws and regulations, not as a person who is responsible for financial and accounting related. Chapter relevant person in charge of financial accounting duties, powers and assessment Article XII Financial Officer shall perform the following duties: (A) To implement national policies, laws and regulations, comply with national financial discipline, the use of modern management methods, organization, and standardizing financial and accounting work; (B) responsible for establishing a sound and perfect the Company and its subsidiaries financial management system and internal control system, supervision, inspection and operation of the Company and its subsidiaries financial income and expenditure of funds, and company supervision of the legality of financial activities; (C) organize the implementation of financial revenue and expenditure accounting and management, preparation and timely financial reports and conduct economic activity analysis, to strengthen and improve the management of specific measures to promote the implementation of financial information technology; (D) organizing the formulation and implementation of financial strategies to carry out financial budget, develop the company's profit distribution plans and recovery of losses; (E) to carry out cost control, implementation of cost control responsibilities, performance evaluation organizations; (Vi) organize or participate in audit investment and financing company, a major economic contracts, use of large sums of money, guarantee and other matters; on the company's major investments, mergers and acquisitions, asset transfer, debt restructuring and other matters of investigation and analysis and argument, and made professional advice ; (G) is responsible for the legality of corporate finance work, authenticity and validity, timely detection and suppression may result in significant loss of business activities the company to develop the appropriate precautionary measures of the systems, processes and promote implementation; on the authenticity of financial reports, complete nature is responsible for the fair sex; (H) is responsible for government regulators, tax authorities, financial institutions, accounting firms and other sectors of the reporting and communication work; (I) regularly or irregularly to the general manager, the board of supervisors reporting company and the subsidiary's financial position and operating results, presentation of financial operations, financial management, accounting and other advice and analysis; (X) is responsible for setting accounting bodies and accounting professional duties to set up and appointment, and evaluation of accounting personnel with a proposal. Article XIII of the accounting department shall perform the following duties: (A) financial accounting in accordance with national regulations and industry-related accounting regulations, combined with the actual situation, develop financial management, accounting aspects of the management system and organize the implementation of the approved system; (B) regularly or irregularly reporting to the chief financial officer, made the operation of the accounting organizations, accounting and other advice and analysis; (C) of the organization, review, guide and supervise subordinate staff according to the daily accounting of business operations; (D) under the guidance of the chief financial officer, financial disclosure of listed companies do a good job and inspection by government departments, agencies and other units of the inspection and audit, internal audit with the Internal Audit Department to complete and follow-up work; (E) is responsible for the preparation of financial reports and submit audited financial officer, responsible for the quality of financial reporting; (F) to carry out financial budget, proposed budget guidelines and budget reports. Supervise the implementation of financial budget, analyze reasons for these differences, the author in charge of finance for review; (G) personnel responsible for checking the financial position settings, performance planning, performance management and improvement of the implementation of the work, and make performance evaluation recommendations; (H) assisting the person in charge of dealing with other business-related matters. Article XIV financial officer duties corresponding work with the following permissions: (A) the financial officers of the company's major business issues, major decisions should have the right to know or right to participate. Financial Officer shall attend meetings or participate in important decisions the company, involved in the company of foreign investment, marketing strategy, property rights transfer, asset restructuring, project construction, financing, mortgage guarantee, capital allocation, distribution of profits, budgets, major economic contract, business process reengineering and other important financial revenue and expenditure involved in the decision-making and implementation of economic issues, its legitimacy, authenticity, efficiency and other aspects of the review, to assist management decision making to do. (B) the person in charge of the financial rules and regulations shall have to supervise the implementation. Including: the board of directors or general managers meeting approved the implementation of major policy decisions, the company's internal control system to supervise the implementation; the income of the company, costs, expenses review the legality and authenticity, the right to stop and correct the violation of economic behavior of financial laws and regulations, maintain financial security; auditing firms of all operations year (quarterly, monthly) the completion of business plans and the implementation of the annual budget plan, in accordance with the rules and regulations set by the company, the implementation of assessment, monitoring, control and rewards and punishments; on the company's major business decision should be made independent professional advice, comments, or if the proposal was not adopted may cause economic loss, shall promptly report to the Board and the Supervisory Board. (C) financial officers should have the accountants with the right personnel. According to accounting regulations and the actual needs and financial officers responsible for setting and implementing corporate accounting office staffing. Company's financial staff appointments, promotion, transfer, rewards and punishments, shall first seek the views of financial officers. (D) financial officers should have the right to financial risk management. Include: strengthening risk management, examine the case for compensation, non-setting unlisted assets, involved in the development and implementation of performance appraisal system and so on. (E) the right to audit the financial revenue and expenditure. Including: review of the purchase of fixed assets, foreign investment, construction projects, procurement of goods and other matters of the use of funds; review materials procurement, payment settlement, taxes and various fees reported Jijiao support and so on. Article XV of the financial officers of the company and the accounting department to implement the assessment quarter and year-end assessment approach combines evaluation, assessment includes the completion of company goals, work attitude, team training situation, the company financial management system and accounting policies as well as the company's performance following the situation, assessment of the results as the re-appointment, dismissal, and rewards and punishments. Article XVI financial officer for examination by the general manager, accounting department for examination by the chief financial officer. Chapter IV financial accounting charge related to accountability Article XVII financial officer and accounting department in charge bears the responsibility for the following: (A) provides financial and accounting information and disclosure of the authenticity, integrity; (B) the company accounting norms, rationality, and financial management compliance and effectiveness; (C) financial and accounting internal control system integrity, effectiveness; (D) of the country's financial regulations, tax laws and regulations, accounting standards, financial systems implementation in the company. Article XVIII person in charge of corporate finance and accounting department should strictly abide by state laws and regulations, the right to perform the job duties. Performance of their duties for the company in charge of finance in place, and dereliction of duty, resulting in companies with a serious distortion of financial accounting information, financial management confusion, Zhongda financial decision-making errors, internal control system Shixiao, favoritism, etc., and accordance with relevant state, the company shall held accountable for their respective responsibilities. When Article XIX concerning matters of accountability, the company should investigate the responsibility of internal audit reasons, the responsibility to identify, formulate opinions and corrective measures punishment, and submitted to the Board Audit Committee concluded that the resolution and the formation of punishment. Diershitiao the main form of accountability: (A) warning, ordered to make corrections; (B) the company notice of criticism; (C) transferred from the original work, suspension, demotion, dismissal; (D) economic sanctions; (E) labor contracts; (F) suspected of a crime shall be transferred to judicial organs. Chapter financial accounting charge related to dismissal and departure Twenty-one financial officer (or accounting department), one of the following circumstances, the company shall dismiss the charge of finance (or accounting department); (A) appears in this system, the circumstances specified in Article XI. (B) in the discharge of their duties, significant errors or omissions, causing heavy losses to the company. (C) in violation of national laws, policies and regulations, company rules and regulations, causing heavy losses to the company. Twenty-two when the company fired chief financial officer, chief financial officer is entitled to be dismissing the situation and report to the Board to submit a personal statement. In dismissing the twenty-three when the accounting department, accounting department is entitled to dismissal of the case, to submit financial officer and general manager of personal presentation. Twenty-four people in the office during the financial responsibility for his resignation to the Board, but it should be in writing one month in advance to submit resignation to the Board, approved by the Board leave. If the case against the company or the board has not formally approved the resignation without leave and other reasons before the damage caused to the company and financial officers liable. Twenty-five of the accounting department during his tenure can be made to the chief financial officer to resign, but should be one month in advance in writing to the resignation of chief financial officer reports submitted by the departure of general manager for approval. If the case is not conducive to the company's general manager has not formally approved the resignation or termination and other reasons without prior losses to the company, the accounting department liable. Twentieth six before the departure of chief financial officer shall be subject to the Audit Committee, the outgoing Board of Supervisors reviewed the relevant archives, are in the process or be handled matters in the internal audit agency and the Board Audit Committee, the Supervisory Board under the supervision of the transfer . Twenty-seventh in the appointment of company financial officers and the accounting department with the signing of a confidentiality agreement should be in charge of finance and accounting department shall comply with the company's information security system. Unless the articles of association or state or general meeting of shareholders, the Board approved, in charge of finance and accounting department shall not disclose any company secrets, and promised to continue after termination of the obligation. Unauthorized charge of finance and accounting department shall not disclose company information. Chapter VI Supplementary Provisions The present system of the twenty-eighth matters not covered by the relevant laws and regulations implemented; as promulgated in the future with the national laws, regulations or legal process to modify the Articles of Association after a conflict, according to related laws and regulations shall be and the timely amendment of the system. Twenty-ninth article this system by the company board of directors responsible for the interpretation and revision by the Board to consider for approval.