The Use Of Enterprise Bank Account And The Problems To Be Noted

The settlement account opened by a bank is a bridge linking social capital and a necessary means to realize the normal operation of economic and finance. It is also the only way to ensure the normal turnover of enterprises and social capital and promote the development of the socialist market economy.

But in recent years, with the quickening pace of restructuring of state-owned and collective enterprises, especially the large number of foreign capital and private capital, the settlement relationship between accounts between enterprises and banks has become increasingly complex and frequent.

Coupled with the inherent contradictions in the circulation of funds, as well as the lack of relevant knowledge of Accountants in enterprises and institutions, the lack of awareness of settlement laws and regulations and self esteem, there has been a phenomenon of unauthorized accounts opened by enterprises and institutions, unreasonable refusal to pay loans and the avoidance of bank credit settlement supervision.

This phenomenon has directly led to the diversion and diversion of funds, which has affected the efficiency and efficiency of capital utilization.

Therefore, it is of great significance to ensure that the accountants of enterprises and institutions know the opening and using regulations of bank settlement accounts, which is of great significance for strengthening the management of bank settlement accounts and maintaining the stability of economic and financial order.

I. classification and opening of bank settlement accounts

Bank settlement accounts are divided into bank settlement accounts and personal bank settlement accounts by depositors.

The bank settlement account opened by the depositor under the name of the unit is the bank settlement account of the unit.

The unit bank settlement account is divided into basic deposit account, general deposit account, special deposit account, and temporary deposit account according to their purposes. The bank settlement accounts opened by individual industrial and commercial households on the basis of the business license or the names of the operators are included in the management of the bank settlement accounts of the banks. The depositors' personal accounts of bank settlement accounts opened in the name of natural persons are personal bank settlement accounts (the accounts opened by the postal savings institutions for bank card business are included in the management of personal bank settlement accounts).

(1) basic deposit account.

The basic deposit account is a bank settlement account that a depositor needs to open for settlement of daily accounts and cash receipts and payments.

The following depositors may apply for the opening of a basic deposit account: (1) corporate legal person; (2) non legal person enterprises; (3) organs and institutions; (3) military, armed police forces and scattered duty teams (Group) above; (3) social organizations; private non enterprise organizations; remote foreign establishments; foreign enterprises in China; individual industrial and commercial households; residents' committees, villagers' committees and community committees; subsidiary organizations established by independent units; and other organizations.

Cash withdrawals such as salaries and bonuses of depositors can only be handled through basic deposit accounts.

According to the provisions of the law of the People's Republic of China on commercial banks, enterprises and institutions can independently choose a business place for a commercial bank to open a basic deposit account for daily pfer settlement and cash receipts and payments.

The "bank account management measures" stipulates that depositors shall open a basic deposit account in a bank, and implement a permit issuing system by the local branches of the people's Bank of China. Apart from the policy banks, commercial banks, wholly foreign-owned banks, Sino foreign joint venture banks, foreign bank branches, urban credit cooperatives and rural credit cooperatives approved by the people's Bank of China in the territory of China, trust and investment companies, leasing companies, financial companies and other financial companies, as well as the real estate department, international business department and Credit Card Department of the bank, are not allowed to open basic deposit accounts for enterprises and institutions.

(two) general deposit account.

An account opened by an enterprise outside a basic deposit account and a depositor from a basic deposit account is not an account established by a subsidiary non independent accounting entity at the same place.

An enterprise can handle the pfer settlement and cash payment through a general deposit account, but it can not handle cash withdrawals. The deposit balance of the account shall not exceed the loan balance of the enterprise or institution in the bank, and after the loan is cleared, the account can be sold.

(three) temporary deposit account.

A temporary deposit account is a bank settlement account opened by depositors for temporary needs and within a specified time limit.

In case of any of the following circumstances, depositors may apply for opening temporary deposit accounts: (1) establish temporary institutions; (2) temporary business activities in different places; and (3) registration of capital verification.

The account is an account opened by an enterprise for temporary business activities.

The enterprise can handle the pfer settlement through this account and cash receipts and payments according to the provisions of the state's cash management.