6、 填写会计档案信息时，全宗号为档案馆为归档单位 分配的编号，视单位情况可不填；目录号指对应目录的 编号；案卷号为案卷的顺序编号，需保证在案卷内唯一 且不重复。 会计档案整理需先制定管理规则，再进行科学分类与统一编号，同时结合单位规模和档案数量等实际情 况，合理确定整理方案。 1、 会计档案通常分为四类：凭证、账簿、财务报告及其他。编码示例如下：凭证以J1开头，账簿为 J2，报告为J3，其他资料为J4，统一规范便于管理与查阅。 2、 会计账簿J2，财务报告J3，其他资料J4。 3、 按年度对会计档案进行分类归档。 4、 依据会计档案管理规范，明确各类档案的保存年 限。包括：会计凭证（J1）、会计账簿（J2）、财务报 告（J3）及其他资料（J4），具体期限参照相关规定执 行。 5、 按年度和保管期限对同一类别会计档案进行有序排 列。 4、 依据会计档案管理规范，明确各类档案的保存年限。包括：会计凭证（J1）、会计账簿（J2）、财 务报告（J3）及其他资料（J4），具体期限参照相关规定执行。 5、 按年度和保管期限对同一类别会计档案进行有序排列。 6、 填写会计档案信息时，全宗号为档案馆为归档单位分配的编号，视 ...

Core Points - The company aims to enhance financial management, standardize financial behavior, improve economic efficiency, and protect the rights of stakeholders for sustainable development [1][2][3] Financial Management System - The financial management work follows a unified management and hierarchical responsibility principle, with each level and position fulfilling their respective financial management duties [4][5] - The legal representatives of the company and its subsidiaries are ultimately responsible for the financial management work, ensuring the authenticity, legality, and completeness of accounting data [5][6] - Daily financial management is led by the general manager, with the financial officer responsible for organizing and implementing financial management tasks [6][7] Accounting Policies - The company adheres to the accounting standards issued by the Ministry of Finance of the People's Republic of China [11][12] - The accounting year is based on the calendar year, from January 1 to December 31 [12] - The company uses Renminbi as its accounting currency and follows the accrual basis for accounting [13][14] Budget Management - The company implements budget management and has established a budget management specification [16][17] - Budget content includes business, investment, financing, and financial budgets, with a structured process for preparation and execution [18][19] - Each company must establish a budget execution reporting system to track and address deviations from the budget [20][21] Accounts Receivable Management - Accounts receivable include amounts due from customers for goods sold and services rendered, with a focus on credit risk management [23][24] - The marketing department is responsible for managing customer credit and collecting receivables according to the annual budget plan [25][26] - The financial department supervises accounts receivable management and ensures timely recognition and recording of receivables [27][28] Inventory Management - Inventory includes physical assets held for sale or consumption, with a clear management structure [31][32] - The company employs a perpetual inventory system and conducts regular inventory counts [33][34] - The goal is to maintain optimal inventory levels to reduce capital occupation while ensuring normal operations [35] Fixed Asset Management - Fixed assets are defined as tangible assets used for production, services, or management with a lifespan exceeding one accounting year [36][37] - The company has established fixed asset management specifications to ensure the safety and effective use of these assets [38][39] - Regular audits and checks are conducted to maintain accurate records of fixed assets [40][41] Investment Management - The company has a major investment decision-making system to control investment risks [42][43] - Investments are categorized into short-term and long-term, with a focus on liquidity, risk, and return [44][45] - Major investment projects follow a structured management system from initiation to post-evaluation [46][47] Asset Impairment Loss Management - Asset impairment refers to situations where market value falls below book value, with specific provisions for various asset types [48][49] - The company conducts annual impairment testing and prepares necessary provisions based on accounting standards [50][51] Financing Management - Financing activities align with the company's long-term strategic goals, focusing on efficiency and cost control [54][55] - Financing includes debt, equity, and hybrid financing methods, each requiring adherence to governance procedures [56][57] Profit Distribution - Profit distribution follows national laws and company regulations, ensuring returns to shareholders while supporting business development [60][61] - The annual profit distribution plan requires approval from the board and shareholders [62][63] Financial Reporting and Analysis - Financial reports summarize the company's financial status, operational results, and cash flows, including various types of reports [65][66] - The company establishes a financial report analysis mechanism to improve management and efficiency [67][68] Accounting Information Management - The company utilizes accounting software for financial management and ensures data security and confidentiality [69][70] - IT departments are responsible for maintaining the stability and security of accounting information systems [71][72] Accounting Archives Management - Accounting archives are crucial for documenting economic activities, with specific requirements for archiving and management [74][75] - The financial department oversees the management of accounting archives, ensuring compliance with relevant regulations [76][77]