財(cái)務(wù)內(nèi)部控制及制度體系建設(shè)

1一、內(nèi)部財(cái)務(wù)控制內(nèi)部財(cái)務(wù)控制內(nèi)部財(cái)務(wù)控制的目標(biāo)內(nèi)部財(cái)務(wù)控制的內(nèi)容內(nèi)部財(cái)務(wù)控制的方法21.1內(nèi)部財(cái)務(wù)控制內(nèi)部財(cái)務(wù)控制是從財(cái)務(wù)的角度對(duì)企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)與過(guò)程進(jìn)行監(jiān)督控制，充分發(fā)揮財(cái)務(wù)部門(mén)的“監(jiān)控器”職能。意識(shí)培養(yǎng)價(jià)值樹(shù)立政策規(guī)范制度建設(shè)紀(jì)律約束監(jiān) 督 檢 查內(nèi)部財(cái)務(wù)控制框架31.2內(nèi)部財(cái)務(wù)控制的目標(biāo)形成科學(xué)的決策機(jī)制、執(zhí)行機(jī)制和監(jiān)督機(jī)制，確保企業(yè)經(jīng)營(yíng)管理目標(biāo)的實(shí)現(xiàn)。建立行之有效的風(fēng)險(xiǎn)控制系統(tǒng)，強(qiáng)化風(fēng)險(xiǎn)管理，確保企業(yè)各項(xiàng)業(yè)務(wù)活動(dòng)的健康運(yùn)行。堵塞漏洞、消除隱患，防止并及時(shí)發(fā)現(xiàn)和糾正各種欺詐、舞弊行為，保護(hù)企業(yè)財(cái)產(chǎn)的安全完整。規(guī)范企業(yè)會(huì)計(jì)行為，保證會(huì)計(jì)資料真實(shí)、完整，提高會(huì)計(jì)信息質(zhì)量。41及.責(zé)3內(nèi)摟部裳財(cái)靠務(wù)撤控詳制茫的蘭內(nèi)苗容以河企模業(yè)資經(jīng)卻濟(jì)塘活協(xié)動(dòng)筒為源對(duì)浮象，暫規(guī)怠定菜經(jīng)惱濟(jì)永活殊動(dòng)軟必憲須鴉遵掙守幻玉的稈方口針拍、盒政絞策拘，沃以細(xì)及濟(jì)控碰制籃經(jīng)暮濟(jì)卵活乘動(dòng)啊的曾方誦法握、繳措但施祖和逆程仰序登，被以全保礎(chǔ)證晚經(jīng)雞濟(jì)驅(qū)活御動(dòng)乒的衫合繳法噴性葉和遭有單效慮性攤。以望會(huì)糾計(jì)竄核蹦算當(dāng)系西統(tǒng)發(fā)為糖對(duì)隔象，覆規(guī)回定肚會(huì)懲計(jì)藍(lán)核牢算耍應(yīng)喂遵邀循霸的早原熊則世、終方爪法鋸和借程費(fèi)序護(hù)，救以肆保殘證揀會(huì)標(biāo)計(jì)漿信君息容資已料玩的費(fèi)正以確愈性份和夜可登靠褲性睬。綱如亂填勒制貧和魂審租核昂會(huì)皺計(jì)像憑唇證貞制飾度帆、中復(fù)庭式伍記罩帳碌方逆法道、策財(cái)忙產(chǎn)絞定翁期帶盤(pán)怎存姓、演會(huì)針計(jì)椅稽陶核框檢婦查夕等紗。以瞎流訊動(dòng)牛資飲產(chǎn)習(xí)、獻(xiàn)固晌定提資尿產(chǎn)口和湯其覺(jué)他倚資休產(chǎn)宇為杠對(duì)口象，恭規(guī)化定無(wú)資襪產(chǎn)陜購(gòu)割入財(cái)、虛驗(yàn)橡收叛、始保旁管剩、蝕維鑼護(hù)揪、策領(lǐng)崇用竟等乓部熔門(mén)榮和銹環(huán)療節(jié)掘的蝴職局責(zé)牛、緞權(quán)部限慕、愛(ài)手?jǐn)忱m(xù)喉和嘴程嬸序介，貴以薯保欄護(hù)碑資往產(chǎn)柱的含安未全毅完辰整偵。健如壤材戚料繪驗(yàn)賴收連及速限芝額極領(lǐng)添用邀控鴉制宣制抓度肆、縱產(chǎn)氧成蛙品止入億庫(kù)恨和圾出脫庫(kù)或控粘制應(yīng)制憂度給、蹲資宮產(chǎn)赤定售期得清算查寶制填度翠等昌。以啊負(fù)贈(zèng)債敢和浪所黨有昨者認(rèn)權(quán)廚益勉為未對(duì)雖象，棍控篇制發(fā)企工業(yè)掏的巖資仇本尊結(jié)兆構(gòu)回和汗財(cái)裳務(wù)出結(jié)旬構(gòu)美。5二臨、內(nèi)襲部肯財(cái)鎖務(wù)拘控赤制生的拼方間法榴（按一蔑）職議務(wù)恥分穩(wěn)工邪控津制各跨項(xiàng)需經(jīng)險(xiǎn)濟(jì)喂業(yè)華務(wù)挎的滑處氏理菠程照序催應(yīng)頌有倉(cāng)合后理零分紐奉工呢。不恥相刪容潔職求務(wù)住應(yīng)煩嚴(yán)擊格牢分楚工呈。授劍權(quán)紡批季準(zhǔn)媽控帽制一幟般蘆授坑權(quán)牢與迷特妨殊摟授撕權(quán)授溪權(quán)權(quán)代班理挺人業(yè)帖務(wù)餡記釣錄曬控記制原擠始無(wú)記嶼錄碑憑馬證巡壽傳演遞們建會(huì)兄計(jì)氧核佛算拿泰記斷錄薄核趁對(duì)人理員倦素廢質(zhì)算控鉤制職留責(zé)培憲訓(xùn)哭考量核賢須獎(jiǎng)稅懲淚輝職親務(wù)環(huán)輪衰換6二疫、內(nèi)算部令財(cái)臨務(wù)掠控蘇制饑的覺(jué)方婆法飛（鏟二狂）全掛面辭預(yù)征算盤(pán)控君制計(jì)者劃何職腦能奔的鳥(niǎo)體打現(xiàn)潔、艙日罰常靜控牢制肉的佛標(biāo)伐準(zhǔn)考、頭事楚后效分糠析餐的宿尺雄度夢(mèng)、羊考卵核皆與帆獎(jiǎng)量懲寨的玻依建據(jù)財(cái)循產(chǎn)泊保放全譯控?fù)碇莆催h(yuǎn)經(jīng)顏授籍權(quán)厚的屠人暑員赤對(duì)志財(cái)件產(chǎn)昂的盼直煩接淋接中觸備、脊盤(pán)幣點(diǎn)風(fēng)滴險(xiǎn)緩控嶄制各脫風(fēng)女險(xiǎn)完的錫關(guān)樓鍵雙控脖制袍點(diǎn)內(nèi)拆部橫報(bào)商告坐控籌制內(nèi)姓部傘稽血核掘、綁檢演查脅控罵制7三淚、竄內(nèi)哈控監(jiān)制信度爸體尼系躁中吵的視關(guān)緞鍵洲控伸制基環(huán)敲節(jié)“采宜購(gòu)—搞—付啊款”業(yè)踐務(wù)測(cè)活傳動(dòng)朋的顯財(cái)繡務(wù)勿控爽制“銷涼售—轎—收家款”業(yè)疲務(wù)王活攤動(dòng)參的波財(cái)斧務(wù)鉆控廈制“費(fèi)識(shí)用—宗—支咱出”業(yè)啟務(wù)脈活蹄動(dòng)使的溫財(cái)脖務(wù)私控林制現(xiàn)臭金俊管店理慨控京制西制窮度83熱.余1“采鞠購(gòu)-付榴款”業(yè)拌務(wù)砌活艇動(dòng)強(qiáng)的幕內(nèi)藥控妖制澤度叛流董程財(cái)務(wù)主管應(yīng)付會(huì)計(jì)出納總經(jīng)理月度采購(gòu)計(jì)劃?rùn)z查審批檢查采購(gòu)部門(mén)采購(gòu)合同會(huì)簽審批供應(yīng)商送貨預(yù)估賬入庫(kù)單月度付款計(jì)劃?rùn)z查付款申請(qǐng)審核審批付款發(fā)票正式賬月末對(duì)帳月末對(duì)帳月末對(duì)帳（Ⅰ）（Ⅲ）（Ⅳ）（Ⅱ）93獵.謠2“銷倉(cāng)售-收沃款”業(yè)身務(wù)尊活賓動(dòng)硬的湖內(nèi)疼控嗎制器度流跟程應(yīng)收會(huì)計(jì)財(cái)務(wù)/信管委出納總經(jīng)理草簽合同信管委會(huì)簽總賬檢查銷售部門(mén)銷售合同財(cái)務(wù)檢查審批客戶送貨入賬收款月末對(duì)帳月末對(duì)帳月末對(duì)帳下月到期應(yīng)收款財(cái)務(wù)審核追款對(duì)帳單財(cái)務(wù)審核追款催款入賬總賬檢查本月收款統(tǒng)計(jì)（Ⅰ）（Ⅲ）（Ⅳ）（Ⅱ）1喘03排.六3“費(fèi)色用膏支屢出”業(yè)查務(wù)讓活叮動(dòng)淺的飄內(nèi)爆控澡制最度加流益程成本會(huì)計(jì)財(cái)務(wù)主管出納總經(jīng)理業(yè)務(wù)部門(mén)費(fèi)用支出計(jì)劃?rùn)z查審批計(jì)劃內(nèi)借款/報(bào)銷申請(qǐng)審核計(jì)劃外借款/報(bào)銷申請(qǐng)審核審批支出入賬支出入賬檢查分析統(tǒng)計(jì)（Ⅰ）（Ⅲ）（Ⅳ）（Ⅱ）1脫13雄.敗4現(xiàn)澤金哈管制理爽制奮度錢(qián)優(yōu)帳勝分慈管念制牧度現(xiàn)腎金飄開(kāi)積支陰審騙批捆制啞度日天清掙月丟結(jié)音制付度現(xiàn)蒼金兼清姐查撲制牢度現(xiàn)數(shù)金怎保顏管拼制艱度出受納伴員勸和栗會(huì)飯計(jì)糧人穗員面相膀互懷牽槍制鏟，銹相鳥(niǎo)互砌監(jiān)汁督姜，強(qiáng)從皇而選減溫少秤錯(cuò)岡誤袍和吵貪尤污攻舞溪弊酒的欠可兆能鄙性奇。明友確娃本醫(yī)單框位銹現(xiàn)換金跨開(kāi)都支目范座圍置，愉制棗定英各搬種絕報(bào)按銷偏憑狂證灰，嚴(yán)規(guī)偉定氏報(bào)檔銷番手攻續(xù)喬和手辦臟法跌，票確床定箭各糞種勒現(xiàn)隆金業(yè)支規(guī)出核的異審賢批街權(quán)佛限特。清覆理?yè)Ц髻Q(mào)種跪現(xiàn)戴金展收如付季款箱憑靜證企，學(xué)登輩記渴和崖清關(guān)理強(qiáng)日澡記世帳督，并現(xiàn)編金牌盤(pán)節(jié)點(diǎn)抄，炎檢找查皮庫(kù)嗓存疑現(xiàn)腔金裕是未否換超蟲(chóng)過(guò)際規(guī)猶定爛的辟現(xiàn)搭金桐限遠(yuǎn)額朝。定裝期賴或披不驅(qū)定保期做地悼對(duì)鈴庫(kù)序存德現(xiàn)碎金戲情佳況濱進(jìn)怪行婚清稠查佛盤(pán)刻點(diǎn)右。1扣2四幅、鮮財(cái)餅務(wù)絮管主理巧制兆度漸體評(píng)系磁建餃設(shè)制開(kāi)度確設(shè)身計(jì)爪與槐建醬立制下度捆的鍋實(shí)曬施鈴運(yùn)涌行制吸度暴效切果路評(píng)遞價(jià)制交度旺調(diào)環(huán)整志優(yōu)支化制腎度妄的四實(shí)駛施捧運(yùn)白行制牌度叔設(shè)炭計(jì)然與籌建湖立制法度爐效美果意評(píng)膚價(jià)制工度懼調(diào)孫整皆優(yōu)扔化1嶼34躁.經(jīng)1財(cái)劉務(wù)顧管櫻理悅制私度狠設(shè)針計(jì)五與陜建漂立制窯度續(xù)設(shè)藥計(jì)就的逮原覺(jué)則制亂度柔設(shè)局計(jì)廣的怎步警驟制侵度惜的喊公陽(yáng)布誰(shuí)與育溝沖通1律44蘆.席1引.觀1財(cái)延務(wù)共管掉理橋制拘度冠設(shè)體計(jì)秀的裂原窄則合敲規(guī)梯性財(cái)持務(wù)餐管浴理轟制遺度協(xié)制北定遇時(shí)賢，謹(jǐn)應(yīng)抗遵輕循遞國(guó)蹈家核有波關(guān)嗓法執(zhí)律踏規(guī)錄定述。適切用紫性考耍慮鋒企呼業(yè)賞生侍產(chǎn)滾經(jīng)反營(yíng)諷、我市開(kāi)場(chǎng)悲業(yè)帝務(wù)您管鬼理悅的搶特況點(diǎn)色和謠要叛求呈?？山菩欣^性財(cái)慮務(wù)蹤蝶管睡理市制砍度篩應(yīng)孩對(duì)拜經(jīng)脈濟(jì)野業(yè)柄務(wù)怎的宿處恭理列程仍序搬要雪有舒明螞確賄規(guī)晴定油，底并緞要盤(pán)簡(jiǎn)羊便禮易陳行仿，倒便脊于悼實(shí)低際諒操織作披和驗(yàn)運(yùn)紛行監(jiān)。健繳全松性財(cái)稠務(wù)燭管東理速制純度五應(yīng)旨規(guī)喇范園企舊業(yè)鋤各未項(xiàng)凡經(jīng)動(dòng)濟(jì)既活走動(dòng)處，被覆古蓋喜產(chǎn)價(jià)、寧供咳、說(shuō)銷棕的爪全脾過(guò)酬程惜，街涵低蓋戰(zhàn)對(duì)駱人邪、既財(cái)冷、箭物認(rèn)的悄全具方曠位兔管粗理伯。1享54劣.鞠1迅.比2財(cái)悄務(wù)甲管劃理粗制餅度北設(shè)摸計(jì)禾的主步杠驟準(zhǔn)趕備調(diào)爺查設(shè)呆計(jì)定豈稿試血行確件定決制枝度取設(shè)紐奉計(jì)榮范糟圍淹，訪落張實(shí)誤設(shè)飼計(jì)晌人喝員許，任安墨排擠進(jìn)虹度宰。企煙業(yè)梢內(nèi)埋外融基仗本桶情貫況輩，客企姜業(yè)愁財(cái)決務(wù)庭制曉度黃現(xiàn)虹狀繳及磁實(shí)釘施概情遺況炒，敏各敏類敬主染要郵業(yè)土務(wù)恒財(cái)蔥務(wù)已處艇理頌程孤序甲的舞調(diào)爐查日。確有定聽(tīng)制占度錫設(shè)潔計(jì)徒方考案焰，糞按撤設(shè)屋計(jì)愉分羊工裂展起開(kāi)襲。通錯(cuò)過(guò)磨一政段駐時(shí)住間勒的答試叛行加，大檢抖查證制同度腸的胖可念行雷性宗與恢有作效接性腐。1橡64滲.萬(wàn)1踏.色3財(cái)脊務(wù)掘管臭理案制戀度叨的舒公主布遮與臨溝圾通財(cái)娃務(wù)榨制肯度搶?xiě)?yīng)按以鏡企絨業(yè)昨管徹理遷文氏件回的慨形誼式疏，策通洲過(guò)渴正掘式?jīng)龅哪c審勻批促流哨程未予拼以柴頒特布彎。財(cái)谷務(wù)艇制稼度谷公拴布券后袍應(yīng)杠根弟據(jù)傷管次理?yè)?jù)層前次火，楊依妙次送在脾企來(lái)業(yè)暈內(nèi)進(jìn)部窗對(duì)跳員收工煮開(kāi)凝展堪培頸訓(xùn)滋。培湯訓(xùn)賤之勿前推應(yīng)淋由抵企雁業(yè)糊領(lǐng)我導(dǎo)粉人棄明作確過(guò)表薯達(dá)真管貼理些高仗層抹對(duì)捆財(cái)享務(wù)省制侮度繁的漲支巨持雞與侮制起度惹實(shí)移施抱的毒堅(jiān)掠決教性鵝。培糊訓(xùn)機(jī)內(nèi)撈容沫包搏括達(dá)財(cái)宋務(wù)餓管刺理與制漢度控體潛系脾，唉各圈項(xiàng)經(jīng)制圣度訊的且內(nèi)煌容曉、粱對(duì)坐各米崗殺位逐員樹(shù)工洗的幫要而求傷，田以臭及馬制饅度樹(shù)實(shí)紋施仰中休應(yīng)永注遍意礎(chǔ)的震問(wèn)偶題禍。1掠74粉.貧2財(cái)紫務(wù)慌管意理唇制皆度籃的鵝實(shí)編施圖運(yùn)酸行制螺度扁實(shí)慢施雕運(yùn)佳行沈的宏組貫織炕保靈證制產(chǎn)度魯?shù)拿珗?zhí)泡行戴力彎問(wèn)黎題制裙度候?qū)嵢f(wàn)施長(zhǎng)中“原太則詢性”與“靈奪活碎性”的窮協(xié)找調(diào)1雙84羨.扯2序.緒1財(cái)盆務(wù)墾管株理請(qǐng)制途度賴實(shí)僵施祝運(yùn)叨行射的斬組拖織悉保耍證管偽理煎高急層瓣的境支蜂持產(chǎn)與方獨(dú)過(guò)立混的唇監(jiān)敲督挺稽篩核財(cái)恩務(wù)耕制盞度撫體覽系外內(nèi)各沾項(xiàng)擋財(cái)錘務(wù)曲制完度丙的箭組幸織瓣安愧排財(cái)與練崗電位御職徐責(zé)各紗項(xiàng)忌財(cái)陸務(wù)某制尿度東之欣間去要碧求統(tǒng)的法協(xié)尊調(diào)質(zhì)一妖致各隆項(xiàng)拔財(cái)沃務(wù)個(gè)制門(mén)度由內(nèi)稱在齊的歪對(duì)稀制俱度最實(shí)王施炭的晝控掩制翠監(jiān)五督刑和疊組別織州安配排明餡確戴財(cái)機(jī)務(wù)跪部逝門(mén)脖在掏財(cái)遞務(wù)大制蹦度烘實(shí)拼施寧中涌的伐主姐體攏地賴位其堆他父職囑能報(bào)部甲門(mén)現(xiàn)必吹須蠟遵假照漢財(cái)蓄務(wù)嚷制顫度乒運(yùn)密作堡的仔要網(wǎng)求1斃94冤.悅2朱.通2財(cái)己務(wù)呆管恒理稱制什度救的為執(zhí)克行街力造問(wèn)床題財(cái)田務(wù)授管阿理蛾制尊度郵本燭身該的旺可蕉執(zhí)鄙行厚性?財(cái)薪務(wù)扁管瘡理館制拼度伸對(duì)略現(xiàn)尋實(shí)投的下符六合被性?各滲項(xiàng)宰財(cái)苗務(wù)拔管練理截制眾度治間布的沒(méi)一涂致洗性?員珍工遠(yuǎn)對(duì)股財(cái)涌務(wù)夠管獵理竊制術(shù)度悠的議了譜解吃性?管跪理煩高轟層辱的倚意姐識(shí)陰觀末念厚與爪管膨理殿風(fēng)訓(xùn)格?企腹業(yè)識(shí)內(nèi)咬其選他卡管灘理讓制削度織的昂配給合苗協(xié)被調(diào)?員器工趕素縱質(zhì)先與騎員劫工祝積氣極侵性?評(píng)悠價(jià)讓考答核委與出獎(jiǎng)跪懲層機(jī)公制?2鋤04猾.拐2底.閉3財(cái)輔務(wù)慢管睬理沒(méi)制秒度抓實(shí)監(jiān)施里中“原漂則晚性”與“靈章活驗(yàn)性”的桂協(xié)獨(dú)調(diào)堅(jiān)網(wǎng)持滅按百財(cái)普務(wù)質(zhì)管值理烈制灣度摧的睜要?dú)g求償辦較事陳，塊對(duì)誼不向符斑合鎮(zhèn)制總度崇規(guī)熔定慈的菜行稿為錯(cuò)一澆律光禁團(tuán)止國(guó)。在得財(cái)蝴務(wù)倉(cāng)制嘉度擺實(shí)迫施完過(guò)片程羅中謎從螞實(shí)損際圈出泊發(fā)貴，解根攔據(jù)慶情僑況粥的詠?zhàn)儙X化玩采協(xié)取交適設(shè)當(dāng)搏措上施杜，急必拆要突時(shí)鋤采序取絕變首通漏辦識(shí)法遼。靈脂活驚性原給則揮性平比衡2由14雪.陶3財(cái)本務(wù)膜管覽理倘制禮度梅效佳果雀評(píng)幟價(jià)制釣度貿(mào)運(yùn)負(fù)行傭的沸控銹制碌與災(zāi)評(píng)紀(jì)價(jià)英機(jī)扁制制除度魯本浴身娃的那完貢整衰有寧效議性膏評(píng)珍價(jià)制慘度濕運(yùn)系行寫(xiě)過(guò)密程壞的獵有擔(dān)效皆性費(fèi)評(píng)惹價(jià)制擁度妖的旬實(shí)廳施射結(jié)悲果五評(píng)錦價(jià)制慮度綠實(shí)昌施繡中陪人男員鄉(xiāng)豐的汁評(píng)斑估2嘗24序.旱4財(cái)祝務(wù)口管辜理敘制姐度輔的疲調(diào)蝦整謊與自優(yōu)有化制黎度彎的授穩(wěn)啞定雖性劉與戒調(diào)義整厭性詳?shù)哪[關(guān)卻系制燃度滾調(diào)塑整張與等優(yōu)繡化箭的厲過(guò)黃程2滑34誦.否4姓.假1制城度駱的倚穩(wěn)醬定抗性護(hù)與梳調(diào)恰整筒性后的資關(guān)猶系財(cái)份務(wù)舒制平度鼓穩(wěn)烏定軟性財(cái)詠務(wù)卷制姑度灘調(diào)額整涉性制流度礦的撈權(quán)襯威著性行弓為翻習(xí)搖慣剖性價(jià)強(qiáng)值罰觀偉認(rèn)槍同議性技脈術(shù)場(chǎng)在其變鳴化市旨場(chǎng)茅在勢(shì)變忙化組創(chuàng)織暑也囑在勵(lì)變勺化協(xié)友調(diào)2簽44疤.漁4才.休2制獅度志調(diào)勇整蹦與匙優(yōu)寫(xiě)化鴉的覺(jué)過(guò)糖程財(cái)琴務(wù)氣管肺理蟻制午度洪體包系條的僵“姓管建理丹評(píng)諸審乓”財(cái)搖務(wù)輩管瞞理拖制愛(ài)度細(xì)調(diào)凡整鑼的忍頻崇率尚與皂范絡(luò)圍防殿止豈財(cái)捷務(wù)銹管販理鈔制搬度帽調(diào)劣整蛙時(shí)漲出蒙現(xiàn)筆“支制售度軟真搏空價(jià)”2躁54理.殼5公榨司則財(cái)凡務(wù)諷管歉理混制煩度左診款斷公澆司悔財(cái)堅(jiān)務(wù)溉制沸度造現(xiàn)瓶狀耀調(diào)賢查現(xiàn)行財(cái)務(wù)制度狀況財(cái)務(wù)制度運(yùn)作狀況財(cái)務(wù)制度演變歷史其他財(cái)務(wù)工作指導(dǎo)全面性診斷有效性診斷執(zhí)行性診斷適應(yīng)性診斷問(wèn)題根源分析公司財(cái)務(wù)制度運(yùn)作診斷公司財(cái)務(wù)制度優(yōu)化設(shè)計(jì)2布64封.吐5蘭.童1公孟司峽財(cái)胖務(wù)百制笨度池運(yùn)決作油診望斷“全奮面照性”是票指渾公殃司學(xué)全呼部膀財(cái)灑務(wù)舒管復(fù)理津制緣瑞度爛所滔約懸束很的烘范娛圍界覆內(nèi)蓋移了未公楚司然財(cái)撿務(wù)譜部塔開(kāi)潮展恭財(cái)寒務(wù)壞管櫻理甲工鐮作侍的井各指項(xiàng)店主爪要置活抖動(dòng)膏?！坝新裥研浴笔菨M指賣(mài)財(cái)宜務(wù)并管國(guó)理樸制叛度眨確況實(shí)釀能柱從竟結(jié)敲構(gòu)臣上隙和粘形稠式鬼上坡指悼導(dǎo)勸、納約怒束跑公寸司乳的蜘財(cái)鼻務(wù)烈管府理蛙工省作溜，地發(fā)柔揮桂財(cái)金務(wù)耐制善度鉆的磨職市能么作臥用美；喘另舟一潔方栗面袖是見(jiàn)指粘每戚一套項(xiàng)企財(cái)?shù)A務(wù)惠制筍度充都薄在買(mǎi)內(nèi)致容遣上錫相吉對(duì)繁合溫理智，捎且坐能岸達(dá)隸到展其袋制揪定靠的譯目折的凍。“駐執(zhí)省行機(jī)性”是郵指旨公渣司唯各移相位關(guān)臨員繞工渣能屆夠確遵岸照田各全項(xiàng)墻財(cái)鄰務(wù)庸管擴(kuò)理丑制療度襖所燭規(guī)臘定嬌的壇程芬序像和漫要普求用開(kāi)遙展泊工享作刷，錢(qián)且恢對(duì)旁違祖反飄財(cái)雜務(wù)工制栽度斷規(guī)衣定鎮(zhèn)的洗行牢為布將詳會(huì)狹受莖到妨相雕應(yīng)童的脅處桌理軟。2凳74吸.懸5仙.鋪2公俱司茶財(cái)構(gòu)務(wù)門(mén)制徒度擁運(yùn)鉤作球診投斷“適誰(shuí)應(yīng)犁性”是鼻指暑公屬司奮各野項(xiàng)簽財(cái)初務(wù)飽管趣理詞制賣(mài)度乘能等夠徐根無(wú)據(jù)林公坐司些目舉標(biāo)棋、么營(yíng)律銷宴戰(zhàn)覆略舞、厘組害織壇結(jié)億構(gòu)擱、巾技康術(shù)兆的斤變功化槳以優(yōu)及炎國(guó)匪家韻有潑關(guān)畝財(cái)趨會(huì)醋法縫規(guī)賺的休變章更顯而弟及場(chǎng)時(shí)浙地基調(diào)境整起?！案L源許性遲診模斷”是笑指兔針?shù)搶?duì)土財(cái)崇務(wù)脊管橫理占制測(cè)度載的肺各釣項(xiàng)邀表李觀布性脖問(wèn)清題窮，嘆進(jìn)位一如補(bǔ)勵(lì)深乳入注分可析倆，覆從晝問(wèn)金題翼的糧根叉源驕處梯尋從找夸、革分結(jié)析思造宰成膛公稍司事財(cái)綱務(wù)占制犧度本現(xiàn)造狀節(jié)及押其氣中克缺渴陷咬的胡原所因千。2上8企業(yè)財(cái)務(wù)管理的現(xiàn)狀分析及其評(píng)價(jià)財(cái)務(wù)組織管理分析

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公司財(cái)務(wù)管理優(yōu)化設(shè)計(jì)財(cái)務(wù)組織管理優(yōu)化設(shè)計(jì)

財(cái)務(wù)內(nèi)部控制優(yōu)化設(shè)計(jì)財(cái)務(wù)業(yè)務(wù)流程優(yōu)化設(shè)計(jì)

形成系統(tǒng)化的制度文件財(cái)務(wù)管理制度分析內(nèi)在機(jī)制外在表現(xiàn)案勇例眉分法析:2腥9三謀、旅企咳業(yè)找典貍型送的旦財(cái)惕務(wù)源管拖理西制君度財(cái)雨務(wù)值稽汪核單制旦度財(cái)觸務(wù)幅組脅織騎制掛度全蛾面加預(yù)助算遙管繞理雀制謠度會(huì)第計(jì)推核購(gòu)算澇和育財(cái)思務(wù)語(yǔ)控榜制落制巧度生厲產(chǎn)依統(tǒng)層計(jì)丸制咬度生衛(wèi)產(chǎn)棵成巧本尊核互算件制尚度財(cái)取務(wù)漢分郵析殿制層度3炭03汪.箱1財(cái)役務(wù)慘稽址核彎制縱度制案度掏目襲的明粱確恢公帆司言開(kāi)搞展宴財(cái)表會(huì)衡稽系核銀工被作孝，壩并勵(lì)建由立遍相題應(yīng)深的灘財(cái)賽會(huì)摟稽遼核盡組襪織蛛和珠稽驕核技體譽(yù)系適，鋼以扭使蔑得由公織司航財(cái)臉會(huì)計(jì)稽固核掠工設(shè)作掛順泡利費(fèi)、壤有點(diǎn)效鈔地瞎實(shí)需施塔。財(cái)箱務(wù)吃稽洽核延工談作儀的雪總稅體劣任抄務(wù)通全過(guò)鴿建胡立舒獨(dú)鈔立扇于賠財(cái)端務(wù)緞部泄門(mén)退之惡外駝的挎稽魂核失組龜織駕，臨制月定恐科盟學(xué)診的戴財(cái)窮會(huì)葵稽剖核循程漠序便，梳以丸財(cái)命務(wù)梢部默門(mén)缸的從職蹲責(zé)帶為牲基眨準(zhǔn)什，拴對(duì)消財(cái)?shù)箘?wù)殊部持門(mén)錫的顯運(yùn)誦作京過(guò)神程造及島工憲作究成線果覽進(jìn)灑行睜稽藝核懶，牛以昆督蛇促恒財(cái)戲務(wù)商部砍門(mén)敗更僅好凍地雕發(fā)膨揮換其恢專駐業(yè)旁職知能票的奮作頸用叔。3店13櫻.屯2財(cái)責(zé)務(wù)礦組山織逆制輔度制穴度被目閑的明期確兇公共司炭財(cái)稅務(wù)命部告的乞職煮能胃和親職許權(quán)抖，鎮(zhèn)并車為唇財(cái)斜務(wù)售部愁的寄有涼效窩運(yùn)或行歸及關(guān)達(dá)犬成堤其麻職漏能滾目搭標(biāo)忽設(shè)謠立義合悄適維的姥組搭織渴和話人駕員妙配定置決。財(cái)風(fēng)務(wù)銷組嫁織殲管神理削內(nèi)藥容有框搏架財(cái)務(wù)部職能財(cái)務(wù)部職權(quán)財(cái)務(wù)部經(jīng)理職責(zé)財(cái)務(wù)部組織架構(gòu)和流程財(cái)務(wù)部各崗位職責(zé)與任職資格財(cái)會(huì)人員工作交接規(guī)定3呈2財(cái)恐務(wù)技部澆業(yè)秒務(wù)游流宴程總賬會(huì)計(jì)成本會(huì)計(jì)應(yīng)收會(huì)計(jì)應(yīng)付會(huì)計(jì)出納財(cái)務(wù)經(jīng)理總經(jīng)理業(yè)務(wù)申請(qǐng)檢查審核審批收付YYYNNN記賬原始憑證檢查檢查報(bào)表分析審核審批業(yè)務(wù)單位核算3拋33灰.腥3全來(lái)面存預(yù)哨算忙管敵理航制勤度制輛度晉目俯的規(guī)儉范拾公發(fā)司稱全聽(tīng)面剩預(yù)晴算亞的旅運(yùn)套作遞體珍系魂，亮明池確疫以訂財(cái)盤(pán)務(wù)傍部墻為核主航的余公畝司就各傾部閣門(mén)爐在封全益面席預(yù)窩算歪管吸理扯活濕動(dòng)見(jiàn)中皆的釀職反責(zé)應(yīng)分翼工奔。全如面域預(yù)完算謀工毀作阿的頃總毯體曠任旬務(wù)通偽過(guò)涌圍謙繞德資梢金沃收殿支餅兩無(wú)條漁線災(zāi)，精對(duì)掘未燃來(lái)貿(mào)經(jīng)棕營(yíng)剖活猜動(dòng)研進(jìn)憐行群計(jì)劫劃鏈與合控慚制邀，樣將耽公胖司數(shù)的簡(jiǎn)各循項(xiàng)嘆經(jīng)把濟(jì)田行餅為投納釋入熟以歪市襯場(chǎng)撤為鬧導(dǎo)斑向卷、浩低翼成腦本破控瓣制抓的猶管開(kāi)理疏軌描道熔。騙同驗(yàn)時(shí)赤通做過(guò)聾對(duì)取資巾金耳流藍(lán)、嘗物緣瑞資牽流源與嚷信栽息集流維的虧同耀步踩控脾制仍，款充處分霜發(fā)題揮蹈財(cái)饒務(wù)描部笑門(mén)喝在來(lái)公竊司吐整宰個(gè)覺(jué)生鉛產(chǎn)吩經(jīng)緒營(yíng)代活蜜動(dòng)言過(guò)福程膀中喝的前紐猛帶殊與姓動(dòng)盲態(tài)脈監(jiān)井控騙作銜用發(fā)。3售43阿.編3全奸面吸預(yù)果算與流忠程經(jīng)營(yíng)目標(biāo)戰(zhàn)略規(guī)劃銷售預(yù)算草案生產(chǎn)預(yù)算草案銷售費(fèi)用預(yù)算草案其他職能部門(mén)財(cái)務(wù)部生產(chǎn)部門(mén)銷售部門(mén)預(yù)算委員會(huì)匯總/初審管理費(fèi)用預(yù)算草案財(cái)務(wù)費(fèi)用預(yù)算草案生產(chǎn)成本預(yù)算草案現(xiàn)金預(yù)算預(yù)算報(bào)表審查、協(xié)調(diào)預(yù)算草案修改審批預(yù)算執(zhí)行預(yù)算監(jiān)控預(yù)算執(zhí)行報(bào)告預(yù)算修訂糾正措施籌劃/推動(dòng)3痛53交.貿(mào)4會(huì)候計(jì)跌核別算勁和栽內(nèi)未部返財(cái)枯務(wù)日控封制纏制掙度制覺(jué)度擾目霧的明躺確洞公憂司肌財(cái)?shù)A務(wù)父部丑門(mén)矩對(duì)奇公網(wǎng)司奇經(jīng)拐營(yíng)拘中刺主乏要詢業(yè)鳴務(wù)喝活慮動(dòng)眠的殼會(huì)男計(jì)捏核秋算蒼和片財(cái)慌務(wù)蜂控陷制御職斃能扒，鏟界優(yōu)定濁財(cái)窩務(wù)誓部免門(mén)勤在襪這嘉些尚業(yè)能務(wù)湊活階動(dòng)腥過(guò)誦程谷中陽(yáng)的膜控磚制穩(wěn)環(huán)當(dāng)節(jié)棚、襖以做及稻采最取譜的孩控弄制交手答段閥與賀方庫(kù)法賊，行從銹而約加逃強(qiáng)們公譜司疑的探財(cái)碌務(wù)起收惰支診管析理秒。會(huì)擴(kuò)計(jì)繞核蔬算疤和幅內(nèi)寄部色財(cái)歡務(wù)部控登制筆工苦作絞的提總反體周任羞務(wù)通崇過(guò)傲在仗公需司蛋經(jīng)扮營(yíng)灰的訊主岔要盞業(yè)鎮(zhèn)務(wù)樂(lè)活駝動(dòng)界過(guò)努程丘中縱建寺立陶有雷效棒的是會(huì)噴計(jì)榆核剝算殺和元財(cái)享務(wù)伴控卵制鍵體斥系喪，況協(xié)乒助鉛總弟經(jīng)腥理排對(duì)書(shū)業(yè)亭務(wù)境活弓動(dòng)剩從往財(cái)路務(wù)別的母角胳度走進(jìn)興行幣管徒理持和浮控時(shí)制夫，卻充崗分原發(fā)異揮粗財(cái)謙務(wù)瓣部推的碌監(jiān)逮控乒職擁能桶作幅用誕。3挨63絕.昏5生頃產(chǎn)劉統(tǒng)頸計(jì)惠制擺度制肅度斃目疑的科停學(xué)億、顛有坡效磨地軍組綱織緞公棵司迫生統(tǒng)產(chǎn)底部繞門(mén)刻的浩統(tǒng)臺(tái)計(jì)跡工掉作血，卻保樓證邊統(tǒng)鄰計(jì)吵資底料擇的鳥(niǎo)準(zhǔn)腳確柳性刃、圓及腥時(shí)金性柴與柱全軌面汗性坐，艦以禍真減實(shí)粥反秒映決公塘司媽的版生博產(chǎn)機(jī)運(yùn)怪作稍情傻況懸，并并夜為鉛公粘司欲生膊產(chǎn)酒經(jīng)瓜營(yíng)真核變算塔比插較懇以子及僵各漏項(xiàng)哀生膀產(chǎn)崗經(jīng)辦營(yíng)沿決適策刃提健供仗有兔效陽(yáng)依題據(jù)取。生肉產(chǎn)返統(tǒng)翻計(jì)惑工蔽作眾的緊總紡體熄任蘇務(wù)通虧過(guò)當(dāng)建枝立乓科及學(xué)煮的揭內(nèi)糠部蛾生共產(chǎn)衰統(tǒng)慶計(jì)拖資聽(tīng)料池記漢錄尺表累單勉和絲式報(bào)宴送莖體敲系唱，決以固原易始煩記膠錄葉為崗基很礎(chǔ)修逐勵(lì)級(jí)聚匯不總役填傳報(bào)籮，柏對(duì)峰公詠司奏的培生壇產(chǎn)顫活邪動(dòng)骨情至況閘進(jìn)逗行許統(tǒng)針計(jì)所資躲料誰(shuí)收技集徒、鏡整涉理宜和圾分鳴析遺。3刷73酒.六6生修產(chǎn)輸成鑒本拌核籍算好制宿度制裳度妥目魯?shù)囊?guī)選范捧公析司案生餅產(chǎn)延成線本漫核掛算聲工糾作強(qiáng)，海加新強(qiáng)純成惰本慚核禁算怖的眨準(zhǔn)薯確披性傅、殃精熱確展性廈與寶及焦時(shí)渡性版，括從雨而查為曲公堆司臟的步成通本捧控?cái)傊票K管仔理蟻以銷及肅與負(fù)成興本肉有被關(guān)怖的德生漠產(chǎn)盆經(jīng)疾營(yíng)后決禁策雷提丘供窗切侍實(shí)已有托效晃的騙信陷息逃支階持惕。生格產(chǎn)勾成譯本眉核抖算矩工室作乎的蝦總責(zé)體米任土務(wù)健凍全涉成策本敢核夠算敞的偷基膽礎(chǔ)糧性至工樓作錫，繼選咱擇駐適炮當(dāng)送的嚷成穩(wěn)本信計(jì)子算捷方激法麥，胸對(duì)街生縱產(chǎn)碗過(guò)骨程碑中洪發(fā)剝生旗的甲各買(mǎi)項(xiàng)窄費(fèi)和用噸進(jìn)彎行帽核騾實(shí)折、對(duì)歸炕集結(jié)、槐分挑配掌和惕計(jì)悶算任，菜從腿而穴計(jì)嚷算殊出誼公缺司機(jī)實(shí)疊際峽的魂生天產(chǎn)牙成鉛本盡，騾以曉考冷核博、份分辛析哪成掃本怒計(jì)遺劃撈的莫執(zhí)料行替情欣況獎(jiǎng)，絲式協(xié)級(jí)助躍公惰司惹對(duì)曾生田產(chǎn)缺成鞭本嬸進(jìn)刑行賄有者效令的導(dǎo)控嘆制掌和釣管遭理褲。3披83腔.襖7財(cái)竄務(wù)乖分戀析態(tài)制勿度制未度庭目?jī)舻囊?guī)文范越公琴司泛財(cái)載務(wù)瓜部身定腿期反財(cái)名務(wù)奇分頃析累活分動(dòng)逢的尖實(shí)喉施按，疼以摟及往時(shí)冤、怠準(zhǔn)怖確條、房誠(chéng)全雙面成、哲有龍針竄對(duì)刷性房誠(chéng)地湖反杠映償公炕司政的信經(jīng)我營(yíng)擇狀嬌況焰和倘財(cái)偷務(wù)旬狀掘況給，缺從請(qǐng)而膛切申實(shí)捐發(fā)喬揮游財(cái)受務(wù)擾分旺析尸在竹公互司朽經(jīng)拐營(yíng)劈燕管直理愿中膜的照顯答示截器旋與凱決趣策腫參揮謀番的渡作熔用。財(cái)健務(wù)搭分憶析勉工期作趁的孟總巖體漂任波務(wù)由衡公舉司深財(cái)滋務(wù)冬部座門(mén)甩通盈過(guò)猜運(yùn)筆用息各咸種性專暮門(mén)渣的沫分脊析敬方揀法歪，牛定出期場(chǎng)對(duì)漫公里司填財(cái)怒務(wù)傅報(bào)