Question 2: What is the "one pen" approval system? The principle of "one pen" for examination and approval: an important principle for the establishment of examination and approval institutions. The so-called "one pen" principle refers to the unified leadership and centralized management of institutional setup and staffing approval. The principle of "one pen" is conducive to ensuring the legitimacy, authority and seriousness of the organization's staffing management, avoiding the establishment of institutions through multiple channels and multiple documents and increasing the staffing.
The main contents of the principle of "one pen" include:
(1) The establishment of relevant institutions is decided or approved by the leader in charge of the establishment, and special documents are issued, but other leaders generally cannot decide or approve at will;
(2) The competent department shall put forward a special report on issues related to organization establishment, which shall be handled by the competent department in a unified way, and put forward opinions on examination and handling to the leaders of organization establishment. Other departments shall not decide or issue any matters related to the establishment of additional institutions, increase the establishment and determine the level of institutions in any form. The principle of "one pen" examination and approval can effectively prevent bureaucracy and departmentalism, which is beneficial to organization and management.
Financial "one pen" examination and approval is a system, which is the concrete embodiment of collective financial management and strict control. The principal or deputy leader in charge of signature only manages money on behalf of the unit and is the first responsible person to strictly control the financial expenditure of the unit.
Question 3: How to correctly understand and apply the financial "one pen" examination and approval system However, with the development of market economy, the influence of bad social atmosphere, old habits and leadership work style, individual leaders have seriously misinterpreted the system and turned the "one pen" examination and approval system into a "one word", making those who violate the law and discipline openly. The audit believes that the "one pen" approval system is a collective financial management system that has been summarized for a long time. It is both scientific and inevitable, and it is an objective reflection of financial management phenomenon, but it has limitations. It is very important for leading cadres to fully understand the significance of the "one pen" approval system in their work.
First, we should correctly understand the meaning of "one pen" examination and approval system.
The financial "one pen" examination and approval system is a financial expenditure examination and approval system based on collective financial management, which is gradually formed in the internal management of units. Although there is no explicit provision in laws and regulations, it is scientific and operable after long-term practice and summary. Its main connotation can be expressed as follows:
First, the financial "one pen" examination and approval system is a collective financial management system. The financial "one pen" examination and approval system first emphasizes collective financial management. The so-called collective financial management is to give full play to the wisdom and enthusiasm of cadres and workers, jointly manage financial revenue and expenditure, make the financial expenditure of the unit run in accordance with the provisions of financial laws and regulations, and achieve better economic and social benefits. This not only embodies democracy, but also reduces the losses caused by personal decision-making mistakes to the country and the people. This is also the concrete application of the party's democratic centralism in financial management. The financial "one pen" examination and approval system is a system formed through practice summary under this concept, and it is centralized on the basis of democracy. Therefore, the financial "one pen" examination and approval system can truly reflect its role in financial management only if it is based on collective financial management.
Second, the financial "one pen" examination and approval system is the leadership responsibility system. The financial "one pen" approval system means that all financial revenues and expenditures are collectively approved by the person in charge of the unit or the person in charge of finance authorized by the unit. This is also in line with Article 4 of the Accounting Law, "The person in charge of the unit is responsible for the authenticity and integrity of the accounting work and accounting data of the unit." This principle. Implementing the "one pen" examination and approval system in the unit means that on the basis of democratic centralism, all revenue and expenditure business is examined and approved by the person in charge. Focusing on the scope of strictly observing the internal control system of the unit can effectively solve the time consumption caused by the general collective research on financial revenue and expenditure, effectively solve the problems of different standards and out-of-control supervision caused by multi-level examination and approval, and effectively strengthen the sense of responsibility of the person in charge as the "first responsible person".
Third, the perfect internal control system is the guarantee of the financial "one pen" approval system. The internal control system of the unit is the norm of various management methods of the unit and the code of conduct that the cadres and workers of the unit jointly abide by. Among them, the financial management regulations are the general norms of the financial revenue and expenditure of the unit, including the examination and approval authority, scope, amount and standard of financial expenditure, asset purchase and disposal, democratic financial management of the unit, financial disclosure methods, penalties for violating the system, etc. These regulations not only standardize all employees in the unit, but also standardize the supporting system of "one pen" approval. With a perfect system as a guarantee, the financial "one pen" examination and approval system will not go out of shape in implementation.
Two, to correctly use the financial "one pen" examination and approval system.
As a scientific concept and operating standard, the financial "one pen" examination and approval system will continuously enrich its connotation with the passage of time, the improvement of management awareness and the improvement of people's understanding level. Therefore, leading cadres must pay attention to the following points if they want to use them correctly:
The first is to improve the understanding of the financial "one pen" approval system. Only by correctly understanding the true meaning of "one pen" examination and approval can we arouse the enthusiasm of cadres and workers to participate in and discuss state affairs; Only by recognizing that "one pen" approval is a system and a concrete embodiment of collective financial management and strict control, the leader in charge of signing and approving is the first person in charge of managing money on behalf of the unit and strictly controlling the financial expenditure of the unit. As a responsible person, he will not regard the right to sign and approve as a symbol of personal rights; Only when we feel that holding this pen is a kind of pressure and a kind of responsibility, and that the weight of this pen is very heavy, can we really hold this pen well and the financial management of the unit can develop and improve along the standardized road.
Second, seriously study and master relevant financial knowledge, and exercise rights within the scope permitted by the unit control system. As a leading cadre, to implement the financial "one pen" examination and approval system, we must always be conscious ... >>
Question 4: What does * * * mean? * * * "means to explain the problem at the specified time and place. There is an essential difference between * * and arrest: * * is a disciplinary act within the party, and arrest is a legal act of the judicial system.
Regarding the legal effect of * * * *, * * has legal effect when dealing with matters within the scope of party discipline and political discipline, but once the case investigated by the Commission for Discipline Inspection is suspected of committing a crime, it will be handed over to the procuratorate for handling.
What does * * * mean?
Do you know the origin of this special organizational measure and investigation method? * * * Why is it so powerful? What are the norms of the Party and * * * on * *? What are the rationality and limitations of * * * with China characteristics? Is this method long-term or transitional? How long will it last? Li Yongzhong, a famous scholar who has always advocated institutional anti-corruption, unveiled the hazy veil.
How was * * * born?
Reporter: In the great cause of anti-corruption in China, I'm afraid there is no better means to make corrupt elements live in fear than * * *. Of course, the accurate formulation is two rules, which are called two fingers in the regulatory department. Many ordinary people are curious about how this special anti-corruption measure came into being in China.
(hereinafter referred to as Li): In the late 1980s and early 1990s, domestic corruption was prone to occur frequently. The discipline inspection and supervision organs are at stake and bear the heavy responsibility of investigating and handling serious corruption cases. Although the heavy responsibility lies on the shoulders, the means is only one mouth and one pen. In this embarrassing situation, some major cases that can be broken are cooked alive; Some corrupt elements who should have been brought to justice escaped punishment. In the special period when the situation of anti-corruption struggle is grim, a special organizational measure and investigation means urgently needed by discipline inspection and supervision organs to investigate cases-two rules and two fingers came into being. These two provisions first appeared in1the State Council's Regulations on Administrative Supervision in People's Republic of China (PRC) on February 9, 1990 (repealed on May 9, 1997), clearly stipulating that the supervisory organ has the right to order the relevant personnel to explain and explain the problems involved in the supervision at a specified time and place during the investigation of the case. 1The Law of the People's Republic of China on Administrative Supervision adopted at the 25th meeting of the Eighth the NPC Standing Committee on May 9, 997 stipulates that the supervisory organ has the right to order the person suspected of violating administrative discipline to explain and explain the issues involved in the investigation at the designated time and place. In the supervision law, "two fingers" replaced two rules in the original administrative supervision regulations and became an effective and important means to break through important cases.
Where does the power of * * * come from?
Reporter: As far as we know, many corrupt elements confessed their criminal facts during the two regulations. The two regulations you mentioned earlier are special organizational measures and investigation methods. What do you mean especially?
Li: The power of the "two regulations" and "two fingers" measures comes from three aspects. One is the mastery of some basic evidence. All the respondents understand that the discipline inspection and supervision organs have a considerable amount of evidence for those who have been taken two rules and two fingers measures. The second is to suspend the exercise of power by the respondents. The power in the hands of corrupt elements is not only a tool for making profits, but also an umbrella for covering up illegal crimes. During the period of "two regulations" and "two fingers", some insiders and victims were no longer shocked by the power of the respondents, but boldly exposed and accused the organization; Some people involved also lost the protection of umbrellas. The measures of "two rules" and "two fingers" can effectively make the subject's * * * leave the toilet, thus producing a well-known horse with a sensitive sense of smell. & gt
Question 5: What is paperless? Paperless means that many enterprises respond to the national policies of low carbon, environmental protection, energy saving and paperless office. Based on computers, it has developed a large number of products suitable for office work. Quanzhentong front desk paperless business acceptance system is a paperless business acceptance solution for all industries under the premise of actively responding to the overall national policy of low carbon, environmental protection, energy saving and paperless office, and combining the acceptance needs of many industries and units. The system adopts many domestic leading technologies, such as electronic signature technology, secure document, secure storage technology, automatic screen capture technology, multimedia advertisement automatic playing and pushing technology, and provides a way to transform traditional paper business acceptance into electronic business acceptance, which solves many problems such as paper document management, consumable cost control, time cost and business process simplification in industry units, and provides low-cost and high-efficiency electronic business acceptance methods for industry customers.
Question 6: The company's expense reimbursement is subject to the general manager's "one pen" approval system. From the perspective of internal control, are there any defects? What matters is not who will approve, but whether the approval process is stipulated by the system. Is there a standard for approval? Are there any rules for exceptions? There are also regulations. Are they strictly enforced?
The general manager's approval with one pen has the advantage of centralized power, which avoids the problem of lax control of multi-head approval and has great defects. The general manager is likely to become a signing machine, his emotions will affect the approval results, and his closeness to others will affect the difficulty of approval.
The ideal examination and approval system should be grading examination and approval according to importance, deciding whether to approve or not according to budget evaluation, and confirming the examination and approval results according to rules and regulations.
Question 7: What is financial reimbursement 1? Financial reimbursement refers to the accounting process of financial accounting reimbursing expenses and collecting fees. 2. Interim Provisions on Financial Reporting and Expenditure Management: 1. Monthly financial report 1. Before the 3rd day of the following month, the accountant in charge shall make a financial inventory of the current month and report the financial status of the current month to the main leaders in writing. 2. The expenses shall be settled on 1 month1day, and the relevant personnel must settle the expense write-off procedures of the current month before 10 the following month. II. Reporting to the branch for countersigning shall be implemented in accordance with the following provisions: 1. All expenses such as normal expenses, travel expenses, property purchase, personnel reception, etc. must be proposed by the leader in charge and approved by the competent director before expenses can be arranged, otherwise, the organizer will arrange expenses. 2, all kinds of bills settlement, first signed by the handlers, office review, signed by the leaders in charge, and finally approved by the director in charge, can handle the reimbursement procedures. Three. Specific requirements (1) The normal expenditure reported by branches shall be subject to "one pen" examination and approval management, and the financial personnel shall perform their supervisory functions, earnestly do a good job in auditing and checking all expenditure, and those who report expenses in violation of regulations shall not be reimbursed. (ii) Travel reimbursement 1. Travel expenses reimbursement approved by the leaders for going on business trips or going to the countryside shall be handled according to the Provisions of Sanming Municipal Bureau of Finance on Travel Expenses of Staff of State Organs and Institutions Directly under the Municipal Government (Mingcai City [1996] No.770). 2. If you go out for study and training (business trip) with the approval of the organization, the related expenses will be reimbursed according to the notice. 3, academic training in accordance with the relevant provisions of the "cadre on-the-job academic education management system". (3) Personnel reception: 1. The reception object is the personnel of the higher authorities and their entourage; Guests from the counterpart departments of brother cities and counties; Other reception work assigned by bureau leaders. 2. The office is responsible for arranging the reception of leaders at or above the bureau level; In principle, visitors below the bureau level shall be received by their counterparts. If the other office cannot receive it, the other office is responsible for receiving it. 3. The reception and work dining standards shall be arranged frugally in line with the principle of enthusiasm and frugality, and shall be implemented with reference to the relevant provisions of the county party committee office and the county government office. 4. The handling personnel shall be responsible for the settlement of funds, and the reimbursement procedures shall be handled according to the provisions of reimbursement by the settlement list. (4) conference fee 1. When holding all kinds of meetings, the organizer's office shall report to the leaders in charge for approval, and report to the main leaders for approval, and make the meeting budget in advance, and arrange the meeting funds in conjunction with the office. 2. To hold various training courses, the organizer's office should obtain the consent of the leaders in charge in advance, report to the main leaders for approval, and do a good job during the training period. The training fee shall be collected by the bureau cashier, and other personnel shall not collect fees by themselves. The training fee is arranged by the bureau. (5) The purchase of 1 physical objects and general goods shall be agreed by the person in charge of the relevant stock room, and the purchase form shall be filled out according to the work needs, submitted to the office for joint review, and purchased by the finance department after the approval of the leaders. Fu 2. For the procurement of office supplies belonging to fixed assets, a purchase requisition should be filled in first, which will be audited by the office and approved by the main leaders. It is purchased by the finance department together with the relevant inventory rooms, and the finance department handles the registration and borrowing procedures according to the relevant provisions of the property management system.
Question 8: What do you mean by "search and choose"? Wang Xizhi's ancient calligraphy masterpiece "Book": The front of the paper is also the author's knife, so is the iron pot armor of ink, and Shuiyan City also cares about the military commanders of both sides. Skills are secondary and the structure is the same. I have good and bad. Too many orders are dropped, and the order is also an inflection point. Before the inflection point pen is finished, Fuyu will do ink research, breathing meditation and font prediction first. Song? Yao Ming, a disciple of Zhu's medicine doctor, scolded him. Yongan hasn't seen Yao Ming for 3 years, which is a hard reform track. Every wave, the pen is often folded three times; For every resort that is usually hidden, every change is like a row of clouds; Each such as germanium, such as crossbones fat; Every point is a peak and a falling stone; Such as folding steel hooks; Your own retractor is like a dead vine; Dae-Young Kim and Yao Ming broke the tomb and promised to change every indulgence, such as stepping on the foot of the fun line, first ordering evil, being alone, and then letting the wing read the "gesture". So law textbooks, and then boost. Really running a book, running a book, is like this. If you want to learn cursive, there are other ways. In the case of slow quilts and fonts, like a snake, it keeps hanging, and the edge is still fluctuating, so you can't wash the pen first. Every word must make a small thing happen, and the rest of the total word is actually, and then the word point, it must point to the air away from the wall. Its cursive script, so it must also be sealed, eight, miscellaneous ancient phase is not urgent, so the ink does not enter the paper. It seems that I can't wait for a simple meaning, which is straight pen. Only Cao Zhang has such sexual impulse, not just hitting shi bo. Waves that hit rocks lack waves. The tail wave of Bageng Falcon said that it was "Taishan Inscription" and "Deng Wendi Zen Inscription" that made this body. Cardiff's first book was copied from chapter 8, and his feelings were straightforward. If it is vulgar, it cannot be carried out. Mrs. Wei reads less, and this book will be great; And travel to Beidu Mountain, read books such as Scott and Caoxi Road, and promised to read Zhong's cursive script, Roche's "four-way" three-body book, and often read Hua Yue Monument and Mrs. Wei's nephew's textbook from my brother's office. The cost is only one year's ear. Then change this department or learn how to commemorate the public. At the age of 53, I suddenly felt afraid of dying. I left my teaching post to talk about my son's ears. The person who wanted to hide the sarcophagus, not it, failed. To whom, the mysterious kabuki Ye Fu, if not Walter? Chester, the school didn't either. Maybe this book should continue to think. I use gestures like Lisi's, and there are two books, even the bones are not light, for fear that my son will not remember them, so the Syrian clause. Cardiff's book Your words are fair and steady. First of all, a pen is inclined, odd-angled, big or small, long or short. Among them, as a word or category, it is still like a swan head; Or loose, or nearly eight points; Or as leaf worms, such as water conservancy departments or barrels; Or a warrior's sword, or like the beauty of a woman. For the first book, the structure of muscle strength, and then dress, Ya will pay attention to the hair, tightly sparse and extensive, white details. Every point; Stop raising your hand, or raise your hand, and then stall Yang. Every word should have multiple meanings, such as eight horizontal paintings, face and hair, and the process of seal cutting; Pull up deep in the forest or vertically, such as trees, as live steel hooks; Or a tip, such as dried straw, or a low-grade fine needle attachment; The turning surface or potential air falls like a bird, or is prismatic like a water oscillating surface. Such as word, vertical and reverse; A line, Robinia pseudoacacia and plum blossom complement each other. First of all, we should keep the hidden front column, the hidden side, to cover up our tracks. It must belong to a pen mixed by Feng Yong and Li Feng, so I didn't reveal my confidence, and gave a cool new pen. If god, he doesn't ask for painting flaws. This word, the number of all objects. If you make a paper book, it means that every word should make a difference. Don't order virtual paper, but have a powerful pen. If you are good at talking on paper, use a weak pen. The strength is not equal, and there is nothing to negotiate. Booking your heart is almost calm, which means that the motivation of pen and ink that must be carried out before, unlike the beginning, the end is more than 40%. Don't worry about writing, it should not be entered in the later period of this issue. Cardiff has a word "priority". Do those people have any priorities? Such as the word "black", the starting point should be urgent, and it should be late. If you want to be "black", you will take advantage of Sinai. Every ten books, after five urgent, 15 losing streak, 10 hiding five, 15 V voltage range, can be described as a book party. If you straighten the package urgently, like this book, because the temporary and long-term taste is weak. Nevertheless, the ink pen, in the next three points, does not >>
Question 9: Did Taishan buy a cigarette? As the national cigarette market is undergoing brand integration, in order to concentrate resources to build China's own famous brand. It is in this context that a pen and Mount Tai are integrated, and Shandong cigarettes with Mount Tai brand as the core are established, making Mount Tai brand a famous cigarette in China and entering the "532 46 1" plan of the State Administration. Therefore, there is no question of who will buy who, but the original Zhong Yi Tobacco and General Motors Group will be integrated into Shandong Zhongyan. At present, there are basically two big brands, Taishan and GM. General series mainly refers to cigar series, and other flavors such as flue-cured tobacco and mixed type are included in Taishan brand. I hope my answer can help you solve your doubts.
Question 10: Measures for the management of trade union funds; Measures for the management of trade union funds in a certain group.
(Trial)
1 purpose
In order to give full play to the role of trade union funds, ensure the timeliness and pertinence of the use of trade union funds, standardize the revenue and expenditure management of trade union funds, and promote and promote the development of trade union work, these measures are formulated. 2 sources of trade union funds
2. 1 3 yuan, a formal employee of the group, pays monthly membership dues, which are directly transferred from the salary by the financial department to the unit trade union finance.
2.2 The group company and each member enterprise shall allocate 2% of the total wages of employees to the trade union every month.
2.3 20% of the total funds paid by each member enterprise trade union to the group trade union shall be used to carry out the work of the group trade union. 3. Principles for the use of trade union funds
Thrift, live within our means, make overall arrangements, make the best use of everything, and satisfy employees. 4 scope of use of trade union funds
4. 1 Publicity fee: the publicity fee for the trade union to carry out current affairs policy education, organize labor competitions, hold various reports, exhibitions and other exchange activities; Subscription fees for books, newspapers and periodicals sponsored by trade unions such as libraries and reading rooms.
4.2 Expenses for cultural and sports activities: the purchase and maintenance expenses of consumables required by the trade union to carry out employees' amateur cultural, artistic, sports and entertainment activities, and the expenses for organizing cultural performances, festivals and sports competitions.
4.3 Trade union construction expenses: amateur education for workers organized by trade unions and training expenses for trade union cadres and activists.
4.4 Trade union administrative expenses: office expenses, travel expenses of full-time trade union staff at all levels, printing expenses of trade union documents and materials, and expenses for holding member representative meetings and working meetings by trade unions.
4.5 "Three Must-Visit Fees": the expenses for employees' marriage, death and illness of immediate family members. 5 trade union funds management and expenditure approval authority
5. 1 The activity expenses shall be submitted to the scheme, which shall be examined and approved by the chairman of the trade union of the group;
5.2 The purchase of fixed assets by a trade union shall be approved by the chairman of the trade union of the group and controlled according to the purchasing control of a certain group.
System program "for approval;
5.3 Consumables in the daily activities of foreign trade unions and projects with clear expenditure standards by group trade unions must be approved by the chairman of the branch. The use of local club membership fees in Langfang needs the approval of the group trade union. 6 reimbursement procedures
6. 1 reimbursement process of foreign branches
6. 1. 1 signature of the manager;
6. Signature of the chairman of1.2 Branch;
6. 1.3 Signature of the financial manager in charge of the member enterprise;
6. 1.4 The finance of member enterprises is also the finance of the competent trade union, and accounts are handled.
6.2 reimbursement process of Langfang local branch
6.2. 1 signature of the manager;
6.2.2 Signature of the chairman of each branch;
6.2.3 Signature of the Vice Chairman of the Group Trade Union;
6.2.4 Signature of the Chairman of the Group Trade Union;
6.2.5 Group Finance Department handles trade union accounts.