学校财经制度有哪些？英文双语对照

财务人员工作职责

一、会计人员工作职责

（一）、按照国家财务制度的规定，认真编制并严格执行财务计划、预算，遵守各项收入制度和收费标准，遵守费用开支范围和开支标准，分清资金渠道，合理使用资金，从经费角度上保证教学计划的完成。

（二）、按照国家会计制度的规定记帐、算帐、报帐，做到手续完备，内容真实，数字准确，帐目清楚，日清月结。按要求编制会计报表，按期上报，妥善保管会计凭证、帐簿、报表等档案资料。

（三）、按照勤俭建校，勤俭办事的原则，定期检查、分析预算执行情况，考核经费使用效果，发现浪费现象，及时向领导提出改进措施。

（四）、遵守、宣传、维护国家财务制度和财经纪律，认真执行《会计法》，保护公共财产安全，同一切违法乱纪行为作斗争。

（五）、按月做好经费分类帐，了解和掌握专项经费的情况。

二、出纳人员工作职责

（一）、根据学校发展方针批准的计划和预算，及时合理地供应资金，正确执行单位预算计划。贯彻艰苦创业，勤俭节约的方针，坚持少花钱多办事，充分发挥资金使用的经济效益和社会效益，积极促进教育事业计划的圆满完成。

（二）、遵守各项收入制度和收费标准，遵守费用开支范围和开支标准，严格按照财务制度、现金管理制度、银行结算制度以及财务工作规范办理各种收付款业务。

（三）、按照国家会计制度的规定，记帐、算帐、投帐，做到手续完备，内容真实。数字准确，帐目清楚，日清月结，帐帐相符，帐款相符，帐单相符帐表相符。

（四）、根据核算中心的规定，及时正确交接原始凭证。

（五）、遵守、宣传、维护国家财务制度和财经纪律，认真执行《会计法》，保护公共财产安全，同一切违法乱纪行为作斗争。

财务管理制度

一、依据有关法律、法规的规定，加强会计基础工作，严格执行会计法规制度，会计、出纳必须持证上岗，保证会计工作依法有序地进行。财务负责人、财务会计、出纳都必须自觉执行《会计法》和各项财务规定。

二、妥善保管会计凭证、帐册、报表与财务档案资料，并及时立卷归档。

三、认真执行现金管理制度，仔细审核每张收据，力争每笔业务均符合财务收支标准。

四、支票及财务专用章由专人分别保管，即安全又牵制。

五、按规定做好记帐、算帐、报帐、编制各类会计报表及预算工作，做到手续完备，数字有根据，报表及时准确，情况真实可靠。

六、参与并严格执行学校财务预算计划，合理使用资金，节约使用资金，检查资金使用效果，检查报销票据是否符合财务要求。

七、对各项收入，及时定额入账，合理安排和管理各项资金，分清资金渠道，费用开支范围及开支标准。

八、物品的采购须统一编制采购计划并报主管领导批准后再行采购，财务会计对审批的采购计划和采购实物清单及购物发票进行审核。属于控购审批的物品须事先办理报批手续。

九、急用物品的采购须由使用人申报，经分管领导批准办理。经批准购买的物品由总务处管理人员和财务人员共同派人采购并予核定其价格。

十、转账支票和现金支票均由财务会计购买并保管。出纳存放未使用的转账支票不得超过五张，存放未使用的现金支票不得超过一张。财务会计负责随时检查支票使用情况。因公使用支票和现金凭用款申请单报经领导批准，方可在财务部门办理规定的借用支票和借款手续。个人一律不得借用公款。

十一、因公需借支的现金数额较大时，借款人应提前一天向财务部门打招呼，财务部门到银行支取现金须经财务主管签字批准。

十二、查阅、借阅会计档案资料，必须由查阅、借阅人写出查阅、借阅的理由和事项，经主管领导批准后由会计档案管理人员帮助查阅，不得随意带出室外。

十三、上级财务检查调用会计档案，财务账目及相关资料须经财务主管批准，由财务人员经手办理，并做好登记。未经批准任何人不得擅自动用财务资料。

十四、财务主管、财务会计和出纳应相互监督，共同把关，严格执行财经纪律和各项财务规定。

十五、自觉接受和配合物价、审计、税收部门的监督、检查、主动报告财务工作情况。

Financial person employee makes obligation

One, duty of accounting staff job

(one) , the regulation according to system of national finance affairs, weave seriously and implement financial plan, budget strictly, observe each income system and rate, abide by expenses spending limits and spending level, distinguish capital channel, reasonable use capital, finish from what make sure education plans on funds angle.

(2) , the formulary chalk it up according to national treasurer system, do accounts, render an account, accomplish formalities complete, content is true, the number is exact, account is clear, day clear month writtens guarantee. Press forms for reporting statistics of accountant of demand authorized strength, appear in the newspaper on schedule, appropriate is custodial the archives data such as accountant proof, account book, forms for reporting statistics.

(3) , build according to hardworking and thrifty school, the principle that hardworking and thrifty handles affairs, budget of regular examination, analysis carries out a circumstance, assessment funds uses the effect, discovery wastes a phenomenon, put forward in time to improve measure to the leader.

(4) , abide by, conduct propaganda, maintain system of national finance affairs and discipline of finance and economics, carry out seriously " accounting method " , protect public property security, break the law with everything behavior makes a fight.

(5) , cook good funds ledger by the month, understand and master the circumstance of special funds.

2, duty of cashier staff job

(one) , the plan that develops guiding principle approval according to the school and budget, supply capital in time reasonably, carry out unit budget correctly to plan. Carry out do poineering work difficultly, economizing guiding principle, insist to spend money less to handle affairs more, produce the economic benefits that capital uses and social beneficial result adequately, what promote educational enterprise plan actively is satisfactory finish.

(2) , observe each income system and rate, abide by expenses spending limits and spending level, manage system of system, bank settle accounts and financial work standard strictly to deal with all sorts of receiving to pay according to financial institution, cash business.

(3) , the regulation according to national treasurer system, chalk it up, do accounts, drop account, accomplish formalities complete, content is true. The number is exact, account is clear, day clear month writtens guarantee, debt debt conform to, conform to of funds on account, bill correspondence account book expresses conform to.

(4) , the regulation according to business accounting center, seasonable and correct hand over primitive proof.

(5) , abide by, conduct propaganda, maintain system of national finance affairs and discipline of finance and economics, carry out seriously " accounting method " , protect public property security, break the law with everything behavior makes a fight.

Financial management system

One, the regulation according to concerned law, code, strengthen accountant foundation job, implement accounting code strictly system, accountant, cashier must hold card mount guard, make sure accounting work undertakes in order lawfully. Financial chief, financial accounting, cashier must be carried out self-consciously " accounting method " with each finance affairs sets.

2, appropriate is custodial accountant proof, account book, forms for reporting statistics and financial record data, establish a file in time.

3, serious executive ready money runs a system, careful examine and verify every pieces of receipt, strive every business all accords with standard of financial income and expenses.

4, check and financial and special rule are kept respectively by person specially assigned for a task, namely safe diversionary.

5, do good keep account, do accounts by the regulation, render an account, weave forms for reporting statistics of of all kinds accountant and budget work, accomplish formalities complete, the number has a ground, forms for reporting statistics is seasonable and accurate, the case is true and honest.

6, participate in and carry out budget of school finance affairs strictly to plan, reasonable use capital, managing use capital, examination capital uses the effect, the examination submits an expense account whether does bill accord with financial requirement.

7, to each income, seasonable norm enter an item in an account, reasonable arrangement and management each capital, distinguish capital channel, expenses spending limits reachs spending level.

8, of article purchase must unite a work out to purchase a plan and purchase all right again, financial accounting plans to the purchasing that examine and approve and purchase objective detailed list to reach shopping bill to undertake examine and verify. Belong to accuse to buy examination article to must deal with a newspaper to approve procedure beforehand.

9, of urgent need article purchase must declare by use person, via be assigned personal responsibility for leader approval is dealt with. The goods that buys via approval is in administrator and financial personnel to common group person is purchased and grant by general affairs check and ratify its price.

10, turn to Zhang check and cash check all are bought by financial accounting and keep. The cashier deposits untapped to turn Zhang check must not exceed 5 pieces, deposit untapped cash check to must not exceed a piece. Financial accounting is in charge of checking check to use a case at any time. Because envoy uses check and cash to sign up for classics leader to approve by sheet of the application that use a fund, just can be in what financial department handles a regulation to use check and loan procedure. The individual is same must not use public fund.

11, when the cash number that on business wants ask for an advance on one's pay is larger, borrower should shift to an earlier date one day to greet sb to financial department, financial department needs director of classics finance affairs to sign to cash of bank draw money approval.

12, consult, borrow review accountant record data, must by consult, borrow read a person to draw up consult, borrow the ground that inspect and item, after be being approved via be in charge of a leader, by accountant record administrator the help consults, must not take at will outdoor.

13, ranking and financial examination calls accountant record, financial accounts and finance affairs of classics of relevant data beard are in charge of approval, deal with by financial personnel deal with, had done register. Employ financial data without approving anybody not to get do sth without authorization.

14, financial officer, financial accounting and cashier should be supervised each other, guard a pass jointly, implement discipline of finance and economics and each financial regulation strictly.

15, be accepted self-consciously and cooperate department of prices, audit, revenue supervise, finance affairs of examination, active report works circumstance.