The responsibilities of units and individuals for settling accounts mainly include three aspects:

(1) self responsibility. If a unit or an individual processes settlement, the bank should make a mistake in filling out the settlement certificate, resulting in the bank failing to pay the settlement certificate or the amount of money that can not be paid. It affects the use of the fund. It should be held responsible by the responsible unit and individual. The unit and individual shall use the cheque, the commercial acceptance bill, the bank remittance ticket, the promissory note, the bank acceptance bill and the seal of the reserved bank issued by the bank. Administration Responsible units and individuals shall be responsible for the loss, theft, occurrence of funds and loss of funds caused by misconduct.

(2) Joint responsibility 。 If a bill is allowed to be endorsed, the drawer, endorser and other debtor (such as a witness) shall be jointly and severally liable if the drawee fails to pay back the bill and the holder recourse against the drawer, endorser and other debtors. That is to say, the holder can recourse to any drawer, endorser and other debtors, and the person being sought is not allowed to refuse.

(3) economic penalties and administrative penalties. Economic penalties include deducting compensation or indemnity, penal interest, fines and confiscation of illegal gains. Administrative penalties include: warning, notification of criticism, stop using the relevant settlement method, and stop part of the business until all settlement business. The above penalties can be punished separately or in combination. Specifically,

(1) when the commercial acceptance bill expires, the drawee can not pay the fare. Face value A fine of 5% but not less than 1000 yuan shall be imposed on it; the bank acceptance bill is due, and the applicant fails to pay the full amount of the ticket, and the penalty amount shall be charged at 5/10000 per day.

(2) a cheque issued by a depositor is not eligible for the seal or the seal, which is issued by the depositor, and shall be fined at 5%, but not less than 1000 yuan, at the face value. For repeated issuance, the warning should be given at the same time according to the circumstances, until the punishment is stopped until the cheque is issued to the payee.

(3) if the receivable unit fails to collect the goods for three times, the bank shall suspend its collection of payments to the unit of payment. The unit of payment fails to pay the bill in violation of the regulations, and fines 2000 yuan to 5000 yuan, and three times it puts forward unreasonable refusal to pay. The bank should temporarily suspend its outward collection.

(4) if the payment unit has no payment at maturity and fails to return the relevant documents for collection and acceptance, it will impose a fine of 0.05% but not less than 50 yuan per day according to the settlement amount payable, and suspend its outward settlement business. If the drawee pays the overdue payment for collection, he shall deduct the compensation amount 0.05% days per day for the amount of overdue payment.