How to supervise the financial expenses of property companies

The setting of financial system is divided into accounting units according to the specific conditions of XX project, each accounting unit is a cost center, and the property management accounting system is composed of each cost center, each cost center and the same cost center.

I. Management plan

The setting of financial system is divided into accounting units according to the specific conditions of XX project, each accounting unit is a cost center, and the property management accounting system is composed of each cost center, each cost center and the same cost center.

Second, the management principles

Strictly supervise all management units, mainly the supervision of cash receipts and payments, the control of expenses, the supervision and control of outsourcing contracts and material procurement, to ensure that all expenses can be controlled within the budget.

Third, the financial accounting system

Generally, laws and regulations such as People's Republic of China (PRC) Accounting Law, relevant national tax laws and regulations, relevant provisions on property management, Accounting System for Real Estate Development Enterprises and Supplementary Provisions on Accounting of Property Management Enterprises shall be followed.

Fourth, the property management system

(1) Property management includes the storage, maintenance, use and repair of the property, as well as various maintenance and repair expenses.

(2) Property shall be managed at different levels. All properties are recorded by the Finance Department, among which engineering, electromechanical and equipment materials are managed by the Engineering Department and kept by all user departments. Other materials are managed by the office and kept by all user departments.

(3) Property and materials are divided into fixed assets, low-value consumables, office consumables and other consumables.

(4) All fixed assets and non-expendable items shall be registered according to the user department; Non-expendable items used and stored by individuals are registered according to the user card.

(5) All kinds of materials should be kept in warehouses, and each warehouse should set up accounts according to varieties, specifications and models, record the receipt, delivery and storage of all kinds of items, and submit monthly reports to the director of management office, the competent department and the finance department on a monthly basis.

(6) All kinds of articles must be overhauled regularly according to regulations. The maintenance plan is proposed by the user department, and after approval, the counterpart department will arrange maintenance.

(7) When the fixed assets are damaged, the user department shall immediately report to the management department. When the damage is serious, it must be reported to the director of management office. If it is a liability accident, the parties concerned should be dealt with seriously.

(8) When low-value consumables and non-expendable materials are damaged, the user department or user shall handle the replacement with the relevant management department. It belongs to man-made damage (including maintenance). It should be compensated by the responsible person.

(9) When the fixed assets or low-value consumables are scrapped, the user department shall fill in the scrap form, which shall be scrapped after being appraised by the warehouse management department and approved by the general property manager. It shall be handled by the centralized competent department. All items must be reported to the Finance Department for the record when they are overhauled or scrapped.

(10) The depreciation period of fixed assets is 10% according to the estimated residual value rate of various fixed assets stipulated by the state. After determining its residual value, depreciation is accrued by the straight-line method, and it is accrued monthly from the second month of the month when it is put into use; Stop using, stop calculating depreciation from the month after stopping using. Fixed assets that can still be used after full depreciation shall not be depreciated; Scrapped in advance, no depreciation.

(1 1) In principle, all kinds of low-value consumables are amortized at one time. But if the amount is large, it will be amortized according to the use time.

(12) Purchase of all kinds of goods must go through warehousing acceptance procedures; To collect all kinds of articles, you must fill in the requisition form and get it after it is signed and approved by the department head. Inventory items should be counted at least once a month. When inventory surplus, inventory deficit or deterioration occurs, the reasons should be found out immediately and reported to the competent leader. If the situation is serious, it should be reported to the general manager of the property.

(13) The finance department is responsible for all revenue and expenditure settlement of each department.

(14) Cash on hand must strictly implement the national regulations on cash management. The income that occurred on that day should be sent to the bank, and it is generally not allowed to take a branch. Balance daily, fill in the cash receipts and payments report every week, so that the accounts are consistent with the facts. If cash shortage or surplus is found, it should be reported to the financial manager immediately and the reasons should be found out. Major accidents should be reported to the chief property manager immediately.

(15) The balance sheet of bank deposits should be prepared every day, and the bank deposit statement should be filled out every week. At the end of the month, you should obtain a bank statement and fill in the bank deposit reconciliation form.

(16) All contracts signed externally shall be sent to the Finance Department, which shall supervise and cooperate with the implementation of the contracts.

(17) The bank's settlement vouchers, invoices and securities are managed by the finance department.

Verb (abbreviation of verb) material management system

(1) Material classification:

1) Fixed assets: the unit value is above 1 10,000 yuan (inclusive) and the service life is above 1 year (inclusive).

2) Low-value consumables: articles with a unit value of more than 100 yuan and a service life of more than 1 000 yuan.

3) Office supplies: office consumables.

Iv) Materials and supplies: consumables required for management.

(2) Material procurement (engineering) application approval procedures

A all purchases must be filled in by the property management office, signed by the director of the property management office and reported to the property management company for approval:

A) If the total amount is above 500 yuan 1 0,000 yuan, the purchasing department will provide a quotation of 1-2, which will be submitted to the property management company for approval after being approved by the director of the property management office;

B) If the total amount is between 65,438+0,000 yuan and 65,438+0,000 yuan, the purchasing department shall provide quotations at least twice; With the consent of the director of the property management office, report to the property management company for approval;

C) If the total amount is between 654.38 yuan+0,000 yuan and 20,000 yuan, the purchasing department will provide three quotations, which will be submitted to the property management company for approval after being approved by the director of the property management office;

D) If the total amount is less than 20,000 yuan to 50,000 yuan, the purchasing department will provide more than 4 quotations, which will be reviewed by the director of the property management office and submitted to the property management company for approval;

E) If the total amount is 50,000 yuan to 6,543,800 yuan or more, the purchasing department will provide more than 5 quotations, which will be reviewed by the director of the property management office and submitted to the property company for approval.

"Purchase Order/Project Contract Confirmation Form" in quintuplicate, namely

First copy (white)-retained by the contractor/supplier.

The second copy (red)-retained by the manager of the property management office.

The third (green)-retained by the accounting department of the property management department.

Fourth copy (yellow)-The buyer submits an attachment to the accounting department when applying for payment.

The fifth copy (blue)-filed in the property management company.

C. All procurement and engineering projects must sign a formal contract, and prepare the original or copy of the contract for accounting filing;

D. The accounting department can make payment only after all procurement and engineering projects are completed and accepted by relevant departments.

E each property management office shall designate a special person to be responsible for receiving and dispatching registration of office supplies and other low-value consumables and maintenance materials.

(3) The system of receiving, using and keeping materials

A) Fixed assets and low-value consumables used by special personnel shall be registered by the user and kept by the user; Articles used by companies and departments must be kept by designated personnel, and the custodian shall perform the requisition procedures and be responsible for keeping them. When employees leave or transfer, they must go through the formalities of goods handover.

B) Daily items must be filled in when entering or leaving the warehouse. When the warehouse manager receives the goods, he must go through the formalities of leaving the warehouse with the requisition signed by the relevant personnel.

C) Each department must fill in the material requisition form when receiving the goods, and go through the collection formalities in the warehouse after being signed by the department head and relevant department personnel.

D) For the items collected by various departments, the Use Register of Items Collected by Various Departments shall be established, including the collection time, recipients, quantity and purpose.

E) The warehouse keeper will send the receipt and invoice to the finance department for entry in time. The finance department should communicate with the warehouse keeper regularly and make an inventory of the stock materials. And the procurement, consumption and use of materials are summarized and analyzed to form an analysis report.

Cost control of intransitive verbs

(1) Control all units strictly according to the budget;

(2) Review the procurement procedures and contract quotations of all kinds of property and materials in strict accordance with regulations;

(3) Employee loans must strictly implement the examination and approval system. First, the borrower fills in the loan application form, which is approved by the department head, the chief financial officer and the director of the management office, and then the finance department handles the loan. Except for sporadic purchases in cash, all loans are settled by cheque or draft. The cash loan does not exceed 1000 yuan, and the applicant must pay off the old money before applying for a new loan.

(4) Provisions on expense reimbursement of relevant departments

A) The management office must strictly abide by the relevant examination and approval procedures. All items that need to be purchased must first fill in the "Purchase/Engineering Contract Confirmation Sheet", which shall be signed by the director of the management office and submitted to the property management company for approval before purchasing. All "purchase/project contracting confirmation forms" shall be filled in by all departments and submitted to the cashier of the management office for unified filling and numbering. The required content and quantity must be complete.

B) Official invoices and documents must be obtained for all reimbursement, and the signature (full name) of the agent must be obtained;

-Local transportation expenses: taxis are not allowed unless you are on a business trip, except in special circumstances, but you must obtain the consent of the director of the management office in advance. When reimbursing, the reimburser must indicate XX, XX and XX on the back of the taxi ticket, handle XX affairs from XX to XX, and sign (full name).

-Office supplies: If all departments need to buy office supplies, they must fill in the Office Supplies Application Form at the beginning of each month and submit it to the administrative clerk for unified application, and fill in the Purchase/Project Contracting Confirmation Form according to the prescribed procedures, and then they can buy it after it is signed by the director of the management office and submitted to the property management company for approval. Sporadic office supplies that are urgently needed temporarily must be filled in the "Sporadic Goods Purchase Form" (attached) to apply to the director of the management office, and the administrative clerk will buy them temporarily after examination and approval. Other personnel are not allowed to buy office supplies at will, otherwise they will not be reimbursed. No one is allowed to buy any receipt without authorization. If necessary, they should go to the financial office of the property management department to get it.

-Tools, appliances and maintenance supplies used by the engineering department must be budgeted monthly, used uniformly, and operated according to the requirements in Item 1 of this regulation. Temporary and emergency maintenance supplies must fill in the "application form for sporadic items" and apply to the property management company. Purchase can only be made after examination and approval, and the reimbursement documents should be faxed to the property management company in time for examination and approval according to the prescribed procedures.

-Communication costs:

(1) management office director of mobile phone expenses according to the standard of 500 yuan/month reimbursement, beyond the part of self-care. If the actual cost is insufficient, it shall be reimbursed according to the actual data. However, the call fee will not be reimbursed.

(2) The management supervisor and the above employees shall reimburse the expenses of calling machine (digital machine) on the basis of monthly vouchers.

(3) All other employees are not allowed to reimburse the call fee. If it is necessary to reimburse the paging machine fee under special circumstances, the director of the management office must apply in writing separately, and the necessity of reimbursement must be explained in detail to the employees who have applied for reimbursement. After being approved by the property management company, it shall be implemented according to the approval standard from the month of approval.

(4) After obtaining the reimbursement documents for communication expenses, the reimburser shall reimburse them in time on a monthly basis, and shall not reimburse them under the following circumstances:

● If the customer name of the original voucher obtained is inconsistent with the reimbursement person, it will not be reimbursed;

● If the original vouchers of other months are used to replace the vouchers of the current month, or the original vouchers are modified without authorization, they will not be reimbursed;

⑤ All purchased office supplies and maintenance supplies must be reimbursed with an invoice attached with a list, otherwise they will not be reimbursed.