Yuan Zi (2014) No. 51

m88 online bettingChapter 1 Total  then

   Article 1  To further strengthen the financial management of the college，Regulate financial revenue and expenditure behavior，Strictly control expenses，Ensure the healthy development of the college，According to the "Accounting Law of the People's Republic of China"、"Articles of Association of Mingde College of Northwestern Polytechnical University" and other relevant regulations，Based on the actual situation of the college，Specially formulated system。

Article 2  The financial revenue and expenditure activities of the college are managed by the Financial Assets Department of the college、Accounting and Supervision，No unit or individual may set up "small treasury" or "off-book account"。

Article 3  The college’s financial revenue and expenditure implement the principle of “two lines of revenue and expenditure”，Follow approval first and then handle it、Budget Control、Strict review and approval、Principles of reimbursement accounting。

Article 4  The college’s financial revenue and expenditure adopts the principle of graded approval.

Chapter 2 Approval authority of financial revenue and expenditure approval agencies and personnel

Article 5  The following matters shall be decided by the college board meeting:

(1) College construction and development plan and investment plan;

(2) College Annual Financial Budget Plan、Final Accounting Plan，Balance distribution plan;

(3) Remuneration of directors and supervisors and other related matters;

(4) Single sponsorship of more than 1 million yuan、Donation expenditure;

(5) Single unit or single batch scrapped、Report loss (report loss)、Sold assets with an original value of more than 3 million yuan;

(6) Matters where individual expenditure exceeds the budget by more than 30%.

(7) Single construction projects and maintenance projects exceeding 3 million yuan due to unforeseen events、Extra-budgetary projects such as experimental teaching projects and fixed asset procurement，Additional budget must be submitted to the board of directors for approval。

(8) Other matters that need to be decided by the board of directors meeting according to the college’s charter。

Article 6  The budget approved by the College Board of Directors is in the process of implementation，The following matters must be approved by the chairman:

(1) Expenditures on construction projects and maintenance projects exceeding RMB 1 million per item、Laboratory project expenditures and fixed asset procurement expenditures;

(2) Daily sporadic expenses of the Board of Directors and Board of Supervisors;

(3) Single sponsorship of less than 1 million yuan (including 1 million yuan)、Donation expenditure;

(4) A reward of more than 500,000 yuan will be given to teams or individuals that have made significant contributions to the development of the college;

(5) Single unit or single batch scrapped、Report loss (report loss)、The original value of the assets sold is more than 1 million yuan and less than 3 million yuan (including 3 million yuan);

(6) Items where individual expenditures exceed the budget by more than 10% and less than 30% (inclusive)。

(7) Construction projects and maintenance projects with a single value of more than 1 million yuan and less than 3 million yuan (including 3 million yuan) due to unforeseen events、Extra-budgetary projects such as experimental teaching projects and fixed asset procurement，Additional budget must be submitted to the chairman for approval。

Projects reviewed and approved by the board of directors and signed by the chairman

Article 7 The budget approved by the College Board of Directors is in the process of implementation，The following matters must be approved by the dean:

(1) Expenditures on construction projects and maintenance projects of more than 200,000 yuan and less than 1 million yuan (including 1 million yuan) for a single item、Laboratory project expenditures and fixed asset procurement expenditures;

(2) Salaries paid to faculty and staff in accordance with relevant regulations of the college、Class fee、Allowances and subsidies、Overtime wages、Holiday subsidy、Bonuses and social insurance premiums, etc.;

(3) Office expenses with a single batch amount of more than 100,000 yuan within the budget、Travel expenses、Conference m88 online bettingfee、Maintenance fees and other daily expenses;

(4) Employees’ business-related borrowings with an amount of more than 100,000 yuan;

(5) The single amount is 2,Business entertainment expenses above 000 yuan;

(6) Various expenses and official borrowings of the deputy dean-level leaders of the college;

(7) Excessive travel expenses for faculty and staff and business entertainment expenses incurred during the business trip;

(8) Single sponsorship of less than 100,000 yuan (including 100,000 yuan)、Donation expenditure;

(9) Teams or individuals that have made significant contributions to the development of the college will be rewarded with a reward of less than 500,000 yuan (including 500,000 yuan);

(10) Single unit or single batch scrapped、Report loss (report loss)、The original value of the assets sold is less than 1 million yuan (including 1 million yuan);

(11) Items where individual expenditure exceeds the budget by less than 10% (inclusive)。

(12) Single construction projects and maintenance projects of less than 1 million yuan due to unforeseen events、Extra-budgetary projects such as experimental teaching projects and fixed asset procurement，Additional budget must be submitted to the dean for approval。

(13) Fixed asset financing and working capital financing of the college;

Article 8 The budget approved by the College Board of Directors is in the process of implementation，Vice-dean-level leaders are authorized by the dean to exercise the following approval authority according to their business scope:

(1) Expenditures on construction projects and maintenance projects below 200,000 yuan (including 200,000 yuan) for a single item、Laboratory project expenditures and fixed asset procurement expenditures;

(2) Office expenses with a single batch amount of more than 20,000 yuan and less than 100,000 yuan (including 100,000 yuan) within the budget、Travel expenses、Conference m88 online bettingfee、Maintenance fees and other daily expenses;

(3) Employees’ business-related borrowings with an amount of more than 20,000 yuan and less than 100,000 yuan (including 100,000 yuan);

(4) Business entertainment expenses with a single amount of more than 1,000 yuan and less than 2,000 yuan (including 2,000 yuan);

(5) Various expenses and business-related borrowings of middle-level managers of the colleges in charge。  

Article 9 The budget approved by the College Board of Directors is in the process of implementation，The heads of each department are authorized by the dean to exercise the following approval authority according to their business scope:

(1) Office expenses with a single batch amount within the budget of less than 20,000 yuan (inclusive of 20,000 yuan)、Travel expenses、Conference fee、Daily expenses such as maintenance fees;
    (2) Employees’ business-related borrowings with an amount of less than 20,000 yuan (including 20,000 yuan);

(3) Business entertainment expenses with a single amount of less than 1,000 yuan (including 1,000 yuan)。

Article 10  Relevant tax expenditures paid by the college normally in accordance with the provisions of national tax laws，Loans repaid according to the loan contract，And monthly interest paid to the bank、Handling fees, etc.，Except for direct deductions from banks and other institutions，Payment after review and signature by the Financial Director。

Article 11  Approval of special items within the budget

(1) Union fund expenditures shall be approved by the chairman of the college union;

(2) Expenditures for education reform funds and other projects shall be reviewed and approved by the project leader and then reported to the head of the Academic Affairs and Research Department for review and approval;

(3) Policy research fund project expenditures shall be reviewed and approved by the project leader and then reported to the head of the strategic planning department of the college for approval;

(4) Funding expenditures for each training project shall be approved by the department head;

(5) All scientific research expenditures shall be approved by the project leader and then reported to the person in charge of the Academic Affairs and Research Department for approval; if a single expenditure exceeds 5,000 yuan, it shall be reported to the leader of the competent institute for approval;

(6) Incentive expenditure

1、Student Competition Rewards，According to the provisions of the college's "Interim Measures for Student Competition Management and Rewards"，By the Department of Academic Affairs and Research、Preliminary review by the Student Affairs Department，Report to the person in charge of the Human Resources Department、Reimbursement will be made after review by the Accountant and Finance Director of the Financial Assets Department，Exceeding the approval authority of the department head，Report to the responsible hospital-level leader or dean、Chairman’s approval;

2、Other rewards，Subject to approval by the deputy director-level leader，Submit to the dean or chairman for approval。

(7) Water and electricity expenses of the college，According to water supply、The payment settlement form or invoice of the power supply department shall be approved by the department head，Anything beyond the approval authority of the department head shall be approved by the leader of the competent institute。

Article 12  The formulation of various charging items and charging standards of the college，Must be implemented after discussion and approval at the academy leadership meeting，Items that need to be reported to the price department，Pending approval or filing before implementation。All income of each department must use the college’s unified invoice or receipt，And turn it over to the Financial Assets Department in full and in a timely manner。

Article 13  When the dean is out of town or unable to perform his approval duties for some reason，Deputy-level leaders authorized by them shall exercise approval responsibilities within the scope of their authorization。

Article 14  Chairman、Dean、Vice-deputy level leaders、Heads of various departments exercised power beyond their scope of authority，leading to adverse consequences，The relevant responsibility shall be borne by him personally。

Chapter 3  Financial revenue and expenditure approval procedures

Article 15  Budget Approval

The College Budget Management Committee releases the annual budget approved by the Board of Directors to each department，Each department must strictly spend within the budget; any expenditure that exceeds the budget shall be reported for approval in accordance with relevant procedures and authority，Budget not approved，Financial Assets Department will not pay。
    Article 16  Financial Review
    All expenses and fund payments of the college must be reviewed and approved by the financial director of the college before they can be reimbursed and paid。               

Article 17  Financial income and expenditure reimbursement procedure

(1) The person in charge or the reimbursor fills in the expense reimbursement form、Travel expense reimbursement form, etc.;

(2) Approval and signature of the department head;

(3) Relevant accounting review signature;

(4) Audit and signature of the financial director;

(5) Beyond the approval authority of the department head，Report to the responsible hospital-level leader or dean、Chairman’s approval signature;

(6) Need to be transferred by bank，Leave it to the cashier to handle the transfer business;

(7) Direct payment required，Leave it to the relevant accountant to prepare accounting vouchers;

(8) The accounting supervisor shall review and stamp the accounting vouchers;

(9) Submit it to the cashier for payment.

Article 18  Loan approval process

（1) The person in charge fills in the loan form;

(2) Approval and signature of the department head;

(3) Beyond the approval authority of the department head，Report to the responsible hospital-level leader or dean、Chairman’s approval signature;

(4) Audit and signature of the financial director;

(5) Need to be transferred by bank，Leave it to the cashier to handle the transfer business;

(5) Direct payment required，Leave it to the relevant accountant to prepare accounting vouchers;

(6) The accounting supervisor shall review and stamp the accounting vouchers;

(7) Submit it to the cashier for payment.

Article 19  Daily expense reimbursement

(1)  Office expenses, postal charges, book and newspaper charges

1、Office expenses refer to computer supplies (such as printing paper) consumed in daily office work、Fax paper、Ink cartridge、Toner Cartridge、Disk, etc.)、Office stationery (such as pen、Calculator、Folder、Notes, etc.)、Sporadic maintenance costs of the office space and various miscellaneous expenses incurred during the office process, etc.。Purchase m88 live casino and sports bettingof sporadic office supplies，The invoice must indicate the name of the office supplies purchased、Unit price and quantity，If not specified, a purchase list with a special invoice seal must be attached。

2. Postage charges will be reimbursed and reimbursed.

3、Book and newspaper fees: according to work needs，The purchase of business books must be approved by the department head，When reimbursing, the department will first register it，After approval by the department head, the person in charge will reimburse according to the prescribed procedures。Buy books，The name of the book must be stated on the invoice、Unit price and quantity，If not specified, a purchase list with a special invoice seal must be attached。

Newspapers and magazines are collected from external sources by the college office，Each department can subscribe to work-related newspapers and magazines as needed。

(2) Travel expenses: Faculty and staff travel on business based on the principle of diligence and thrift，In accordance with the provisions of the college's "Travel Expenses Management Measures"。In principle, the advance loan fee shall not exceed the transportation expenses required for the number of days of business trip、Limited to accommodation fee; within 15 days after returning from business trip，Must be reimbursed according to prescribed procedures。

Faculty and staff go out to attend relevant meetings or training，With meeting or training notice、"Business Travel Application Form"、Copies of training certificates and official invoices shall be reimbursed according to relevant approval procedures。

(3) Conference fees: The college holds various conferences，The sponsoring department will make a detailed budget before the meeting，Submit to the leadership of the competent institute for approval，Advance from the Financial Assets Department，And strictly control it。After the meeting, go through the reimbursement procedures according to the relevant approval procedures;

(4) Training fees: training organized by various departments of the college，A detailed budget must be made before the meeting，Submit to the leadership of the competent institute for approval，Advance from the Financial Assets Department，And strictly control it。Go through the reimbursement procedures according to the prescribed procedures after the training;

(5) Business entertainment expenses: Super standard business entertainment、Gift fee，Must be reported to the deputy director or dean for approval; business entertainment expenses within the standard range shall be reimbursed according to the prescribed procedures。

(6) Publicity expenses: using various media for publicity，The contract and the basis for publicity media must be provided when reimbursing，If you print promotional materials, you need to provide a printing contract and printing list。

(7) Internship fee: When reimbursing, a formal invoice and a list of students participating in the internship must be provided、Details of accommodation and other related expenses for internship。

Article 20  Purchase of office supplies, labor protection cleaning supplies, and special materials

Office supplies、Labor protection cleaning supplies and special materials will be purchased uniformly by the bidding and procurement center as needed，The logistics support department or the department that proposes procurement requirements is responsible for acceptance、Custody and distribution。Purchasing must include a list of purchased items，No department may purchase on its own without approval，The person in charge shall present the invoice when reimbursing、The warehousing form or acceptance form and other materials shall be reimbursed according to the prescribed procedures。

Article 21  Purchase of fixed assets and low-value consumables

Single item or single batch purchase of fixed assets and low-value consumables，If the bidding requirements are met, the bidding will be conducted in accordance with the regulations，Anything that does not meet the bidding requirements will be purchased by the bidding and procurement center。After passing the acceptance，The person in charge presents the invoice、Acceptance report, etc. shall be reimbursed according to prescribed procedures。

 Low-value consumables generally refer to various components、Spare parts; low-value instruments、Instrument、Teaching aids; low-value tools and measuring tools; low-value literature and art、Sporting Goods; Sprayer、Aluminum alloy ladder、Guide sign、Glass instruments and utensils, etc.。

Article 22  Provisions on temporary loans for personal business purposes

The borrower handles the loan procedures in accordance with the prescribed approval procedures and approval authority，And must be reimbursed within 15 days after the completion of the business，Failure to complete reimbursement procedures or repayment procedures within the time limit，The Financial Assets Department should carry out collection。Failure to complete relevant procedures without legitimate reasons after collection，The Financial Assets Department has the right to deduct the amount owed from their salary。Personal loans are based on the principle of “one thing, one clear”，The previous loan was not cleared within the prescribed time，In principle, no more borrowing is allowed。

Article 23  Payment procedures for the original accounts payable

The person in charge holds the "Payment Application Form" approved and signed by the department head，Submit to the relevant accounting department of the Financial Assets Department for review and then report to the Chief Financial Officer for approval and payment procedures，At the same time, the collecting unit must provide a compliant payment receipt。Pay warranty，Must provide usage description。

Chapter 4 Financial revenue and expenditure approval and review content

Article 24   Financial revenue and expenditure approval and review content:

(1) Whether financial revenue and expenditure comply with financial budget or contract provisions;

(2) Whether financial revenue and expenditure comply with the "Accounting Law"、Relevant laws and m88 live casino and sports bettingregulations and the provisions of the college’s internal accounting management system;

(3) Whether the content and data of financial revenue and expenditure are true;

(4) Whether the original vouchers of financial revenue and expenditure are true and legal、Is the content complete、Is the digital writing clear、Accurate;
   (5) Whether the purchase receipt is signed by the acceptor;
   (6) Whether the relevant approval procedures are complete.

Chapter 5 Management of expense reimbursement documents

Article 25  After economic business occurs，The reimbursement documents obtained by the handler must be legal and compliant original documents，Includes taxable notes、Non-tax bills, etc.。Legal and compliant original vouchers should have the following elements:

(1) Name of the certificate、Fill in the issue date、Fill in the person’s name、Name of the organization that accepts the certificate、Content of economic business、Quantity、Unit price and amount。The economic business content must be specific、Clear，It is inconvenient to fill in the invoice for purchasing multiple items，The payee must fill in the list and stamp the special invoice stamp。

(2) Taxable bills must be printed with the national unified invoice supervision seal of the State Taxation Bureau or the local taxation bureau，And stamp the special seal for issuing unit invoices。

(3) Non-tax bills must be printed with the national or local fiscal unified bill supervision seal，Stamp and fill in the special financial seal of the unit。

(4) The college’s financial related bills are uniformly printed by the Financial Assets Department，Stamped with the special financial seal of Mingde College of Northwestern Polytechnical University。

Article 26  The following bills are non-compliant bills:

(1) A bill with incomplete voucher elements;

(2) Bills that have been altered but are not stamped with the unit’s special financial seal or special invoice seal;

(3) Unreimbursed bills for more than one fiscal year;

(4) Bills that are severely damaged and whose main elements cannot be identified;

(5) Forged and invalid bills expressly ordered by the state;

(6) Other bills that do not meet the regulations，Such as various forms of white bars, etc.。

For non-compliant tickets，No reimbursement by the Financial Assets Department。

Article 27  When the person in charge handles expense reimbursement business，The back of the bill must be stamped with "Purpose"、Manager、Department Leader” strip，Fill out and sign as required。Purchase fixed assets、In case of physical assets such as office supplies，The back of the bill must be stamped with “Handler、Acceptor、Department Leader” strip，And sign separately as required，Not allowed to sign on behalf of someone。Reimburse two or more bills for the same purpose such as meal expenses, etc.，No need to stamp and sign each ticket，Can be pasted together to summarize and stamp、Signature，Please indicate the number of bills and total amount when summarizing，The department head must sign and agree to reimburse **yuan。

Chapter 6 Other relevant provisions

Article 28  Various contract payments settled through banks、Project funds, etc.，Contract unit、The issuing unit and the collecting unit must be consistent with the contract，Subject to change，The entrusting party must provide valid certificates such as a power of attorney signed by the legal representative and a copy of the business license stamped with the official seal，Otherwise the Financial Assets Department has the right to refuse payment。

Article 29  Scholarships issued by the college to students through the special scholarship account、bursary、Work-study and other expenses，Must be issued through the bank，The required student personal information will be reviewed by the Student Affairs Department and submitted to the Financial Assets Department in a timely manner。

Article 30  Student insurance reimbursements reported by the college are issued through the bank，The required student personal information will be reviewed by the Student Affairs Department and submitted to the Financial Assets Department in a timely manner。

Article 31  Lost tickets due to various reasons (excluding business trip-related tickets)，The person in charge must go to the issuing unit to obtain a copy of the original bill，And stamp the special financial seal of the invoicing unit or the special seal for invoices (red seal)，State the reason for loss on the back of the copy and have it signed by the department head and submitted to the dean for approval before reimbursement。

Article 32  In principle, the college will pay until invoice is issued，For those who really need to issue invoices in advance，Invoicing staff’s name of person in charge、Your unit、Contact information、Fund name and invoicing time、Register the bill number and amount。After ticket pre-opening，The economic losses caused by the money being unable to be recovered or only being partially recovered due to various reasons shall be borne by the person in charge。

Article 33  Reimbursement time

The college’s expense reimbursement time is from Monday to Thursday，You will be notified in case of special circumstances。

The reimburser must submit the reimbursement within 15 days after the completion of the business。

The Financial Assets Department routinely accepts employee business loans and other normal business，Special circumstances will be notified separately。

 

Chapter 7 Financial revenue and expenditure approval responsibility

Article 34  The financial revenue and expenditure approval system adheres to the principle of equal rights and responsibilities。

Article 35 All financial receipts and expenditures must be legal、Compliance、Reasonable、Authentic; original vouchers and related vouchers must be complete。Violation of national policy、Receipts and expenditures of laws and regulations，And incomplete procedures、Incorrect number、False or unreasonable expenses，The Financial Assets Department has the right to refuse the application。
    Article 36  The business manager is responsible for the authenticity of the economic m88 live casino and sports bettingbusiness reimbursed，The legality of the economic business by the approver、Responsible for reasonableness。No one shall approve or sign beyond the scope of their authority。
    Article 37  Financial receipts and expenditures that fail to comply with the approval procedures，The Financial Assets Department will not handle it，Handling in violation of regulations，Pursuing the responsibilities of relevant business managers and relevant financial personnel respectively。
    Article 38  It is strictly prohibited to list expenses with invalid bills。Certificate、Illegal bill、Missing seal, etc.，Treat as invalid bill。Increased taxes due to replacement of invoices will not be reimbursed。
    Article 39  Various financial income and expenses that have been reimbursed，After review, the Ministry of Finance and Assets believes that it does not comply with the unified national finance、Finance、Accounting system and internal accounting management system of the college，Should be stopped and corrected; stopped and corrected ineffective，Relevant leaders should be reported promptly，Request processing。Neither stopping nor correcting nor reporting，Should bear corresponding responsibilities。
    Article 40  Deception、False claim、Withheld income、Private distribution in violation of regulations，Once discovered，Except for full refund，In serious cases, a warning will be given、Penalty of demerits until expulsion。

Chapter 8 Supplementary Provisions

Article 41 This system is explained by the College’s Financial Assets Department.

Article 42  This system will be implemented from the date of issuance，The previous rules and regulations related to financial revenue and expenditure of the college are inconsistent with this system，Subject to this system。

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