預(yù)算的審批和下達(dá)grou

1預(yù)算的審批和下達(dá)范圍公司全面預(yù)算的審批和下達(dá)執(zhí)行的過(guò)程控制目標(biāo)確保公司對(duì)經(jīng)營(yíng)活動(dòng)制訂相對(duì)準(zhǔn)確的詳細(xì)預(yù)算，以作為內(nèi)部控制與衡量公司和部門經(jīng)營(yíng)業(yè)績(jī)的依據(jù)確保預(yù)算的可操作性，使整套預(yù)算體系經(jīng)過(guò)全體員工的共同努力可以實(shí)現(xiàn)。做到公司年度經(jīng)營(yíng)目標(biāo)值同經(jīng)過(guò)審批的年度總預(yù)算一致賄主要館控制虎點(diǎn)仆財(cái)務(wù)疤部勺經(jīng)理則核對(duì)態(tài)經(jīng)燃會(huì)計(jì)鞭主管錯(cuò)匯總峽后的義總預(yù)榨算初敢稿和猶各部曲門預(yù)槍算表畫(huà)格的鼓準(zhǔn)確鳴性殺財(cái)務(wù)綁行政衫主管可副總首審筍閱顛經(jīng)財(cái)臘務(wù)部很經(jīng)理許核對(duì)鵲后的五總預(yù)臭算初收稿和牌各部親門斬預(yù)算唇，和秧歷史聚數(shù)據(jù)棗比較派，判紅斷其慎合理漫性，座決定聽(tīng)是否固需各研部門迫作相擺應(yīng)調(diào)覽整或寸附詳緞細(xì)制耕定依敞據(jù)蘆預(yù)算盈復(fù)議橋會(huì)議釣審核閱總預(yù)峽算初碰稿和記各部餓門腫預(yù)算疾，睡判斷案總預(yù)敵算初衡稿和花各部圖門鏡預(yù)算疤是否雜和年話度經(jīng)恒營(yíng)目組標(biāo)值疲一致棟，如桑不一惡致，軋則判這斷是逃否可摔通過(guò)掀內(nèi)部稻挖潛賤來(lái)達(dá)貪到經(jīng)明營(yíng)目隨標(biāo)值必董事舊會(huì)議宣審核并批經(jīng)倉(cāng)預(yù)算蝕復(fù)議凍會(huì)議蔬擬訂刺的預(yù)菌算初灘稿，溉制定肥總預(yù)寧算煌特定源政策失預(yù)算番的審裁批和彼下達(dá)潔日程喉安排框：陪11石月2堆7日棵財(cái)務(wù)環(huán)部經(jīng)紗理將歇已核憶對(duì)的們總預(yù)互算初句稿報(bào)進(jìn)財(cái)務(wù)肌行政睬主管前副總父審閱根12糊月5干日召架開(kāi)預(yù)屢算復(fù)胡議會(huì)腔議，嗎擬定枝總預(yù)太算初籌稿機(jī)12踩月1嘩5日衣召開(kāi)剪董事傘會(huì)議傍，1貨2月悲23尿日忘審批棟，2莊5日方下達(dá)耗總預(yù)書(shū)算攝財(cái)務(wù)弄經(jīng)理廚核對(duì)交各部攔門碎費(fèi)用被預(yù)算舌，對(duì)汪各部犁門匹搖配后桶的費(fèi)腹用預(yù)咳算數(shù)比較本攝年同救期數(shù)虧超過(guò)類5%慰部脈分堅(jiān)，和爺各部規(guī)門經(jīng)掩理召唇開(kāi)協(xié)伴調(diào)會(huì)陶討論毒解決虎，由瓶各部芝門作脈相應(yīng)走調(diào)整圣或附掌詳細(xì)提制定袖依據(jù)侵預(yù)算近的審府批和小下達(dá)忘會(huì)計(jì)正主管饅對(duì)各狂部門稅遞交抵的預(yù)貍算表繩格匯榴總，潮并核亞對(duì)各練預(yù)算獄表間剝勾稽皇關(guān)系于的正鬼確性夢(mèng)，對(duì)她不符見(jiàn)年度鉛經(jīng)營(yíng)叉目標(biāo)猾的預(yù)泊算予幫以退院回修供改由財(cái)務(wù)匆經(jīng)理洗核對(duì)臥會(huì)計(jì)用主管測(cè)匯總奴后的牛各部顛門預(yù)農(nóng)算表精格的唐準(zhǔn)確哨性，章對(duì)各隱部門胃匹配自后的粒費(fèi)用月預(yù)算墳數(shù)較指本年齡同期扶數(shù)超陰過(guò)幫5%遷部份哪，和棍各部梨門經(jīng)尚理召土開(kāi)協(xié)萌調(diào)會(huì)挖討論居解決渣，由睡各部烈門作代相應(yīng)房調(diào)整死或附肥詳細(xì)僵制定炸依據(jù)允財(cái)務(wù)橫總監(jiān)展審核預(yù)經(jīng)財(cái)舍務(wù)部剩經(jīng)理謀審核鎖后的御各部匆門財(cái)召務(wù)預(yù)臺(tái)算，穩(wěn)和歷能史數(shù)丘據(jù)比會(huì)較，度判斷悄其合牢理性正，決靠定是瑞否需跌各部棄門作折相應(yīng)遭調(diào)整毯或附留詳細(xì)米制定枕依據(jù)裹流程宗說(shuō)明內(nèi)C-它02廈-0召03諸-0印01呀步驟胃涉及伸部門慘步驟漆說(shuō)明環(huán)財(cái)務(wù)濫部-霧會(huì)計(jì)堵主管霸會(huì)計(jì)蛾主管欣將匯庭總的霞總預(yù)避算初誠(chéng)稿報(bào)怪送財(cái)視務(wù)部拾經(jīng)理撕審核瘋。特財(cái)務(wù)覺(jué)部經(jīng)渾理古財(cái)務(wù)月部經(jīng)舌理并核對(duì)嗎總預(yù)刺算初矮稿和受各部豎門預(yù)付算表翻格，吼核對(duì)革各預(yù)就算表妻格之繪間數(shù)康據(jù)鉤陪稽關(guān)搜系是筑否一禮致、括各預(yù)偏算編鴉制是箏否完黎整，仗各預(yù)碑算數(shù)偶據(jù)是蛇否準(zhǔn)敲確。津?qū)Ω饔坎块T索匹配喝后的臣費(fèi)用郵預(yù)算描數(shù)較站本年逃同期領(lǐng)數(shù)超乒過(guò)撲5%璃部份籌，和耳各部甘門經(jīng)優(yōu)理召準(zhǔn)開(kāi)協(xié)塘調(diào)會(huì)捧討論漸解決陵，由壓各部澤門作督相應(yīng)劉調(diào)整卷或附概詳細(xì)暫制定絮依據(jù)列財(cái)務(wù)燕部經(jīng)筐理、匠相關(guān)啞部門魯經(jīng)理蛋對(duì)各恐部門刷匹配綠后的禁費(fèi)用席預(yù)算喪數(shù)較忘本年偵同期陵數(shù)超紐過(guò)狼5%稅部滲分壁，和析各部還門經(jīng)褲理召冠開(kāi)協(xié)泄調(diào)會(huì)成討論餐確定椅修改接意見(jiàn)撒，毅將修康改意摘見(jiàn)和欠相關(guān)躬預(yù)算宇表格誠(chéng)交相縱關(guān)部訓(xùn)門經(jīng)世理修揭改撿相關(guān)察部門刺經(jīng)理?yè)p各部越門經(jīng)員理根彎據(jù)財(cái)漢務(wù)部驗(yàn)經(jīng)理社協(xié)調(diào)拍會(huì)討逼論確喝定的減修改懂意見(jiàn)夏，參扔照預(yù)控算的印編制近流程背對(duì)本勵(lì)部門充各相錢關(guān)預(yù)劈算進(jìn)茄行修隔改調(diào)濫整閉財(cái)務(wù)穴部經(jīng)處理父11龜月2斃7日床財(cái)務(wù)油部謙經(jīng)理京將已膠核對(duì)此后的么總預(yù)土算初忽稿報(bào)嫩財(cái)務(wù)潮行政面主管晶副總貢審巡閱住暫財(cái)務(wù)射行政牙主管觸副總幫財(cái)務(wù)掌行政怠主管修副總戲?qū)彂珠喚唇?jīng)財(cái)宗務(wù)部離經(jīng)理豈核對(duì)拒后的六總預(yù)忌算初創(chuàng)稿和燕各部訓(xùn)門伸預(yù)算判，和讀歷史次數(shù)據(jù)握比較踐，判事斷其不合理健性，恩決定腰是否罪需各孔部門紀(jì)作相訂應(yīng)調(diào)卡整或勝附詳?shù)准?xì)制蠶定依監(jiān)據(jù)念，提省出具住體修從改意珍見(jiàn)姻各部皺門經(jīng)笑理藥根據(jù)叢財(cái)務(wù)夜行政爹主管凍副總壇的修雕改意所見(jiàn)，秀參照已預(yù)算魯?shù)木廃S制流感程對(duì)屆本部課門各眼相關(guān)凈預(yù)算輪進(jìn)行疲修改述調(diào)整旁財(cái)務(wù)珠行政謹(jǐn)主管槐副總沃財(cái)務(wù)志行政稈主管施副總刻將審箏閱同要意的轟總預(yù)胸算初槳稿交耍辦公埋室，婚通知俯辦公撒室準(zhǔn)司備召祝開(kāi)預(yù)伏算復(fù)巖議會(huì)誘議（點(diǎn)附：擴(kuò)總預(yù)鄭算初邁稿）饑行辦公這室尖根據(jù)府預(yù)算即復(fù)議返會(huì)議珠會(huì)務(wù)譯安排眼，擬龍定會(huì)駝議議菜程，亦準(zhǔn)備音會(huì)議片資料攤辦公磚室憤根據(jù)亦預(yù)算喜復(fù)議恥會(huì)議縣會(huì)務(wù)慚安排拾，通將知與猴會(huì)人柿員開(kāi)膀會(huì)時(shí)斗間、度地點(diǎn)唇，并切分發(fā)肚會(huì)議患資料獄總經(jīng)視理、乖副總脊經(jīng)理拍和各舍部門興經(jīng)理坊12施月5吳日召已開(kāi)預(yù)撿算扶復(fù)議鄰會(huì)議孟，判至斷總蹈預(yù)算懇初稿堪是否輔和年府度經(jīng)耳營(yíng)目泰標(biāo)值重一致儀，對(duì)友不一朝致的砌分析爪查找姿原因肆，判事斷是拋否可此以通繩過(guò)內(nèi)進(jìn)部挖歪潛以禾達(dá)到最經(jīng)營(yíng)偷目標(biāo)威值。抱如可糟以挖色潛，腎則形雙成預(yù)民算修出改意綿見(jiàn)，梯進(jìn)入講8.鳥(niǎo)1。筐否則突擬訂賢預(yù)算拔初稿橫并形若成會(huì)物議紀(jì)濫要，島進(jìn)入火8.神2架總經(jīng)清理、雷副總應(yīng)經(jīng)理穴和各姨部門原經(jīng)理釋對(duì)總航預(yù)算稀初稿賺和年劫度經(jīng)鑒營(yíng)目番標(biāo)值魔不一鉛致，拉但可畜以通疑過(guò)內(nèi)秒部挖森潛使拍其達(dá)主到經(jīng)圾營(yíng)目霉標(biāo)值績(jī)的，魄總經(jīng)槐理協(xié)犧調(diào)對(duì)勤分解劈目標(biāo)叮值做蘋相應(yīng)靈修整涉，形談成預(yù)男算修削改意擁見(jiàn)。壞關(guān)辦公趕室災(zāi)根據(jù)硬預(yù)算杜復(fù)議伏會(huì)議乓總經(jīng)寧理對(duì)姑分解普目標(biāo)懇值所疾做的曲相應(yīng)驗(yàn)修整辛形成玉的預(yù)鎮(zhèn)算修誘改意劉見(jiàn)，燃編制晃預(yù)算焰復(fù)議良會(huì)議悔紀(jì)要狼，記休錄預(yù)罷算修機(jī)改意漂見(jiàn)（耳附：鑰預(yù)算攏修改刷意見(jiàn)評(píng)）征悅各部斧門經(jīng)淹理襲根據(jù)灘預(yù)算食復(fù)議想會(huì)議歸紀(jì)要皺及所嫩附的艙預(yù)算長(zhǎng)修改煉意見(jiàn)或，參籃照預(yù)全算的升編制喘流程姻修改浸本部湖門各椒項(xiàng)預(yù)盛算棚辦公吸室列根據(jù)暮預(yù)算獅復(fù)議捷會(huì)議竄上所惠確定鍛的擬朱訂預(yù)叛算初走稿，雖編制股預(yù)算局復(fù)議蘋會(huì)議賓紀(jì)要雕（附疼：擬螞訂預(yù)胞算初陸稿）犁，報(bào)享董事序會(huì)審蜜批會(huì)薦議審屋批圖，謠并將穩(wěn)會(huì)議掙紀(jì)要薯分發(fā)湖給各戚部門悄及董粉辦得董事蹤會(huì)秘名書(shū)蓮根據(jù)酸辦公裁室交愿來(lái)的屠預(yù)算虜復(fù)議縱會(huì)議暢紀(jì)要青（附圾：擬爺訂預(yù)允算初屆稿）魔，安結(jié)排召凱開(kāi)董否事會(huì)宴會(huì)務(wù)推，確翅定會(huì)磨議議餐程，在準(zhǔn)備旱會(huì)議烈資料糞練董事趨會(huì)秘蛇書(shū)煉通知商相關(guān)從與會(huì)燭人員惠，并態(tài)分發(fā)舉會(huì)議兵資料圖拆全體明董事帳12舒月1肝5日京召開(kāi)批董事戰(zhàn)會(huì)議陵，布對(duì)預(yù)稈算復(fù)料議會(huì)堡議通番過(guò)的悲擬訂臥預(yù)算倦初稿誠(chéng)進(jìn)行廈審核販，制殖定、泛審批娃總晶預(yù)算踐脾董事辯會(huì)秘初書(shū)華根據(jù)通董事膨會(huì)審哨核沒(méi)悔有通罰過(guò)的仁擬訂督預(yù)算等初稿而，編植制董賴事會(huì)陣會(huì)議疊紀(jì)要賊（附旅：預(yù)逝算修回改意膝見(jiàn)）忍，將估董事竊會(huì)修贊改意文見(jiàn)傳僵遞給責(zé)預(yù)算含會(huì)議例與會(huì)換人員宜戚，返銜回8奏.1都由總仙經(jīng)理團(tuán)根據(jù)宏董事紫會(huì)會(huì)姨議紀(jì)壁要及留后附歡的預(yù)賀算修貿(mào)改意中見(jiàn)，蹤協(xié)調(diào)轎對(duì)分織解目弓標(biāo)值攪做相擾應(yīng)修址整語(yǔ)全體停董事烤12赤月2炕3日飛根據(jù)攔董事慧會(huì)審廣批同洋意的激擬訂蹲預(yù)算療初稿偽，形剖成董階事會(huì)量制定將的總市預(yù)算迫董事問(wèn)會(huì)秘舉書(shū)金將董局事會(huì)龍制定鳴的總浸預(yù)算椅下達(dá)范辦公眼室并喚抄送耗戰(zhàn)略慢部、起董辦繩辦公渾室犁12舞月2蛙5緊日蛛將董督事會(huì)歌制定渠的總僻預(yù)算墊下達(dá)蔥給各漿相關(guān)樓部門膚各部我門經(jīng)輕理納各部秒門簽