If you want to do a good job in financial management, you must first understand the provisions of the Financial Accounting Reporting Regulations.
When preparing and providing financial accounting reports to the outside world, enterprises shall abide by the " Enterprise Financial Accounting Report Regulations ".
The whole article of the "Regulations" has 46 articles,
The old rules, Dean Wutong mainly talks to you about the key terms in this article.
1. Responsible person
The person in charge of the enterprise is responsible for the authenticity and integrity of the financial accounting report of the enterprise.
2. Financial accounting reports are composed of
(I). The complete financial accounting reports include at least:
①. Accounting statements ; balance sheet, income statement, cash flow statement and related appendix (such as equity change statements)
②. Notes to accounting statements : Explanation of the basis, basis for preparing accounting statements, principles and methods and main items to facilitate users to understand the content of accounting statements.
Such as: explanation of important matters such as policy changes, contingent matters, related party relationships, asset transfers, mergers and divisions.
③. Financial Statement : explains the basic situation of the enterprise's production and operation, profit realization and distribution, capital increase and decrease, turnover, and major impact matters.
(II), Time of publication of accounting reports:
①. Monthly, quarterly: Usually, only accounting statements are required.
②. Annual and semi-annual: a complete financial accounting report must be provided, in which the accounting statements must also reflect the comparative data of two years or two related periods.
For example: The semi-annual report published by a listed company on the public information disclosure website can be seen in the annual report information.
3. Things to do:
①. When an enterprise prepares the financial accounting report of annual or terminates its operations, it shall comprehensively check the assets and verify the debts.
reports the results of inventory and verification and their handling methods to the board of directors of the enterprise or the corresponding organization, and conducts corresponding accounting treatments in accordance with the provisions of national unified accounting system .
ensures that the account is consistent with .
②. During the middle of the year, focus on random inspections, take turns to inventory or regularly inspect all property materials and settlement funds according to specific circumstances.
4. Things that have the right to refuse:
No organization or individual may require an enterprise to provide some or all of its financial accounting reports and related data without in accordance with laws, administrative regulations or the provisions of the State Council.
If it needs to be provided in accordance with regulations, the basis shall be presented to the enterprise, and the enterprise shall not be required to change the accounting scope of the data related to the financial accounting report.
Violating the provisions of these regulations, the enterprise has the right to refuse. The people's government at or above the county level shall order the correction.
Although this is the case, please consider the specific situation.
5. Things to note:
①. In addition to preparing consolidated accounting statements, the parent company shall prepare consolidated accounting statements of the enterprise group in addition to preparing their individual accounting statements.
: The numbers with corresponding relationships between accounting statements and between the items in the accounting statements shall be consistent with each other; the relevant numbers in the accounting statements shall be connected with each other.
②. The financial accounting reports provided by enterprises to the outside world shall be compiled in order, with a cover, bound into a book, and stamped with an official seal. The cover of
should indicate: the company name, unified enterprise code, organization form, address, year or month to which the report belongs, and date of the report, and the company's person in charge of accounting work shall be signed and stamped.
The enterprise that sets the chief accountant should also be signed and stamped by the chief accountant.
5. Legal liability
. Seriously speaking:
Enterprises prepare , provide false or concealed financial accounting reports to the outside world, and constitute a crime, criminal liability shall be pursued in accordance with the law. If
does not constitute a crime, the company may impose a fine of not less than RMB 5,000 and not more than RMB 100,000.
The directly responsible supervisor and other directly responsible persons may be fined between RMB 3,000 and RMB 50,000 and RMB 50,000.
For the accounting personnel, if the circumstances are serious, the financial department of the people's government at or above the county level will revoke the accounting qualification certificate .
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Dean will talk to you about "Enterprise Accounting System" in the next article.
See you next time~~~
