财务印章管理制度.doc

为保证指挥部财务会计核算的正常进行，加强内部控制机制，维护指挥部资金财产安全，特制定本制度。
一、指挥部财务印章分三种：财务专用印章、法人代表人名印章和会计人员人名章；
二、指挥部财务专用印章，用于代表指挥部办理银行款项支付、出具有关票据等业务；指挥部法人代表人名印章，用于办理银行款项支付时预留银行印鉴；会计人员人名印章，用于办理财务部门有关会计凭证等会计业务，对外提供会计报表。
三、财务印章是指挥部在银行设立账户、支取现金、办理款项结算的重要依据和证明，必须加强管理，严格按规定使用，确保指挥部货币资金的安全；
四、财务印章应指派专人分开管理。财务部门负责人保管财务专用印章，指挥部法人代表或其授权人保管法人代表人名印章，出纳会计保管本人印章；
五、财务印章不论在任何情况下都不准外借；保管人不得擅自将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,