超市商場(chǎng)內(nèi)部運(yùn)營(yíng)管理方案（技術(shù)標(biāo)）

超市商場(chǎng)內(nèi)部運(yùn)營(yíng)管理方案

目錄

第1章企業(yè)內(nèi)部控制規(guī)范——資金....................................22

1.1崗位責(zé)任與授權(quán)批準(zhǔn)制度......................................22

1.1.1資金崗位責(zé)任制度.......................................22

1.1.2關(guān)鍵崗位輪換制度.......................................24

1.2現(xiàn)金和銀行存款管控制度.....................................26

1.2.1企業(yè)現(xiàn)金管理辦法.......................................26

1.2.2現(xiàn)金集中收付制度.......................................29

1.3票據(jù)及有關(guān)印章管理辦法.....................................33

1.3.1企業(yè)票據(jù)管理辦法.......................................33

1.3.2企業(yè)印章管理辦法.......................................37

1.4資金管理的相關(guān)文件資料......................................40

1.4.1銀行對(duì)賬單.............................................40

1.4.2資金支付申請(qǐng)...........................................40

第2章企業(yè)內(nèi)部控制規(guī)范——采購(gòu)....................................42

2.1崗位責(zé)任與授權(quán)批準(zhǔn)制度.....................................42

2.1.1采購(gòu)崗位責(zé)任制度.......................................42

2.1.2采購(gòu)授權(quán)審批制度.......................................44

2.2請(qǐng)購(gòu)與審批管控辦法.........................................48

2.2.1采購(gòu)申請(qǐng)管理辦法.......................................48

2.2.2采購(gòu)預(yù)算管理辦法.......................................51

2.3采購(gòu)與驗(yàn)收管控規(guī)范.........................................54

2.3.1采購(gòu)管理制度...........................................54

2.3.2驗(yàn)收管理制度...........................................58

2.4采購(gòu)付款管控制度...........................................62

2.4.1預(yù)付賬款及定金審批制度.................................62

2.4.2采購(gòu)物品退貨管理辦法...................................63

2.5采購(gòu)管理的相關(guān)文件資料.....................................65

2.5.1請(qǐng)購(gòu)單.................................................65

2.5.2采購(gòu)訂單...............................................65

第3章企業(yè)內(nèi)部控制規(guī)范——存貨....................................67

3.1崗位責(zé)任及授權(quán)批準(zhǔn)制度.....................................67

3.1.1存貨業(yè)務(wù)崗位責(zé)任制度...................................67

3.1.2存貨業(yè)務(wù)授權(quán)批準(zhǔn)制度...................................69

3.2存貨請(qǐng)購(gòu)與采購(gòu)規(guī)范.........................................74

3.2.1存貨采購(gòu)申請(qǐng)審批制度...................................74

3.2.2存貨預(yù)算編制管理細(xì)則...................................75

3.3驗(yàn)收與保管管控規(guī)范.........................................78

3.3.1存貨入庫(kù)驗(yàn)收管理制度...................................78

3.3.2企業(yè)存貨保管管理制度...................................80

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3.4領(lǐng)用發(fā)出與盤點(diǎn)規(guī)范.........................................85

3.4.1存貨領(lǐng)用發(fā)出管理制度...................................85

3.4.2企業(yè)存貨盤點(diǎn)管理細(xì)則...................................88

3.5存貨管理的相關(guān)文件資料.....................................92

3.5.1倉(cāng)庫(kù)請(qǐng)購(gòu)單.............................................92

3.5.2訂貨合同書(shū).............................................92

第4章企業(yè)內(nèi)部控制規(guī)范——銷售....................................94

4.1崗位責(zé)任與授權(quán)審批制度.................................94

4.1.1銷售業(yè)務(wù)崗位責(zé)任制度...................................94

4.1.2收款業(yè)務(wù)崗位責(zé)任制度...................................96

4.2銷售與發(fā)貨管控規(guī)范.........................................98

4.2.1銷售業(yè)務(wù)預(yù)算制度.......................................98

4.2.2銷售價(jià)格管理辦法.......................................99

4.3銷售收款管控規(guī)范...........................................102

4.3.1應(yīng)收賬款賬齡分析制度.................................102

4.3.2逾期應(yīng)收賬款催收制度.................................103

4.4銷售管理的相關(guān)文件資料....................................108

4.4.1銷售價(jià)目表............................................108

4.4.2客戶信息單............................................108

第5章企業(yè)內(nèi)部控制規(guī)范——工程項(xiàng)目.............................110

5.1崗位責(zé)任與授權(quán)批準(zhǔn)制度.....................................110

5.1.1工程項(xiàng)目崗位責(zé)任制度.................................110

5.1.2工程項(xiàng)目投權(quán)審批制度.................................113

5.2項(xiàng)目決策與招標(biāo)管控規(guī)范....................................115

5.2.1工程項(xiàng)目決策管理制度.................................115

5.2.2工程項(xiàng)目招標(biāo)管理細(xì)則.................................116

5.3工程項(xiàng)目概預(yù)算管控規(guī)范.....................................122

5.3.1工程項(xiàng)目概預(yù)算編制制度...............................122

5.3.2工程項(xiàng)目概預(yù)算審核辦法...............................131

5.4價(jià)款支付與工程實(shí)施規(guī)范.....................................133

5.4.1工程進(jìn)度價(jià)款支付制度.................................133

5.4.2工程項(xiàng)目材料管理辦法.................................136

5.5工程竣工決算管控規(guī)范.......................................141

5.5.1竣工決算管理制度.....................................141

5.5.2竣工清理管理制度.....................................145

5.6工程項(xiàng)目管理相關(guān)文件資料..................................148

5.6.1企業(yè)產(chǎn)能擴(kuò)建工程項(xiàng)目建議書(shū)...........................148

5.6.2項(xiàng)目工程總承包合同...................................154

第6章企業(yè)內(nèi)部控制規(guī)范——固定資產(chǎn)..............................161

6.1崗位責(zé)任與授權(quán)批準(zhǔn)制度.....................................161

6.1.1固定資產(chǎn)業(yè)務(wù)崗位責(zé)任制度.............................161

6.1.2固定資產(chǎn)業(yè)務(wù)授權(quán)批準(zhǔn)制度.............................165

6.2取得與驗(yàn)收管控規(guī)范.........................................167

6.2.1固定資產(chǎn)預(yù)算管理制度.................................167

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6.2.2固定資產(chǎn)請(qǐng)購(gòu)管理制度.................................168

6.3使用與維護(hù)管控規(guī)范.........................................171

6.3.1固定資產(chǎn)日常管理辦法.................................171

6.3.2固定資產(chǎn)目錄管理制度.................................172

6.4處置與轉(zhuǎn)移管控規(guī)范.........................................176

6.4.1固定資產(chǎn)處置制度.....................................176

6.4.2固定資產(chǎn)轉(zhuǎn)移制度.....................................180

6.5固定資產(chǎn)管理相關(guān)文件資料.................................182

6.5.1固定資產(chǎn)明細(xì)表.......................................182

6.5.2固定資產(chǎn)請(qǐng)購(gòu)單.......................................183

7.1崗位責(zé)任與授權(quán)批準(zhǔn)制度.....................................185

7.1.1無(wú)形資產(chǎn)業(yè)務(wù)崗位責(zé)任制度.............................185

7.1.2無(wú)形資產(chǎn)業(yè)務(wù)授權(quán)批準(zhǔn)制度.............................187

7.2取得與驗(yàn)收管控規(guī)范.........................................191

7.2.1無(wú)形資產(chǎn)預(yù)算管理制度.................................191

7.2.2外購(gòu)無(wú)形資產(chǎn)請(qǐng)購(gòu)審批制度.............................194

7.3使用與保全管控規(guī)范.........................................197

7.3.1無(wú)形資產(chǎn)日常管理規(guī)范.................................197

7.3.2無(wú)形資產(chǎn)目錄管理制度.................................200

7.4處置與轉(zhuǎn)移管控規(guī)范.........................................201

7.4.1無(wú)形資產(chǎn)處置管理制度.................................201

7.4.2重大無(wú)形資產(chǎn)處置審批制度.............................203

7.5無(wú)形資產(chǎn)管理相關(guān)文件資料.................................205

7.5.1無(wú)形資產(chǎn)請(qǐng)購(gòu)單.......................................205

7.5.2無(wú)形資產(chǎn)報(bào)廢單.......................................206

第8章企業(yè)內(nèi)部控制規(guī)范——長(zhǎng)期股權(quán)投資..........................208

8.1崗位責(zé)任與授權(quán)批準(zhǔn)制度.....................................208

8.1.1投資業(yè)務(wù)崗位責(zé)任制...................................208

8.1.2投資授權(quán)審批制度.....................................212

8.2投資可行性研究、評(píng)估與決策管控規(guī)范........................213

8.2.1可行性研究及評(píng)估制度.................................213

8.2.2投資決策審批管理制度.................................214

8.3投資執(zhí)行管控規(guī)范.........................................216

8.3.1投資執(zhí)行管理辦法.....................................216

8.3.2外派人員適時(shí)報(bào)告制度.................................219

8.4投資處置管控規(guī)范...........................................221

8.4.1投資處置管理規(guī)定.....................................221

8.4.2投資處置文件資料審核制度.............................223

8.5長(zhǎng)期股權(quán)投資相關(guān)文件資料.................................225

8.5.1投資建議書(shū)...........................................225

8.5.2可行性分析報(bào)告.......................................226

第9章企業(yè)內(nèi)部控制規(guī)范——籌資...................................230

9.1崗位責(zé)任與授權(quán)批準(zhǔn)制度.....................................230

9.1.1籌資業(yè)務(wù)崗位責(zé)任制度.................................230

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9.1.2籌資授權(quán)批準(zhǔn)管理制度.................................232

9.2籌資決策管控規(guī)范...........................................234

9.2.1籌資決策流程管理制度.................................234

9.2.2籌資方案制定辦法.....................................236

9.3籌資執(zhí)行管控制度..........................................240

9.3.1籌資決策執(zhí)行管理制度.................................240

9.3.2企業(yè)籌資業(yè)務(wù)公告制度.................................244

9,4籌資償付管控制度...........................................246

9,4.1籌資業(yè)務(wù)償付制度.....................................246

9.4.2籌資業(yè)務(wù)對(duì)賬管理?xiàng)l例.................................248

9.5籌資管理相關(guān)文件資料.......................................252

9.5.1籌資合同..............................................252

9.5.2承銷合同...............................................254

第10章企業(yè)內(nèi)部控制規(guī)范——預(yù)算..................................257

10.1崗位責(zé)任與授權(quán)批準(zhǔn)制度...................................257

10.1.1預(yù)算業(yè)務(wù)崗位責(zé)任制度.................................257

10.1.2預(yù)算管理制度.........................................260

10.2預(yù)算編制管控規(guī)范..........................................264

10.2.1預(yù)算編制管理制度.....................................264

10.2.2年度預(yù)算方案制定規(guī)則.................................267

10.3預(yù)算執(zhí)行管控規(guī)范.........................................271

10.3.1重大預(yù)算項(xiàng)目管理辦法.................................271

10.3.2預(yù)算資金支出審批制度.................................272

10.4預(yù)算調(diào)整分析考核規(guī)范.....................................277

10.4.1預(yù)算調(diào)整管理辦法.....................................277

10.4.2預(yù)算執(zhí)行分析制度.....................................279

10.5預(yù)算管理相關(guān)文件資料......................................283

10.5.1年度預(yù)算表...........................................283

10.5.2預(yù)算執(zhí)行分析報(bào)告.....................................287

第11章企業(yè)內(nèi)部控制規(guī)范——成本費(fèi)用.............................292

11.1崗位責(zé)任及投權(quán)批準(zhǔn).........................................292

11.1.1成本費(fèi)用業(yè)務(wù)崗位責(zé)任制度.............................292

11.1.2成本費(fèi)用授權(quán)審核批準(zhǔn)制度.............................294

11.2成本費(fèi)用預(yù)測(cè)預(yù)算管控規(guī)范.................................297

11.2.1成本費(fèi)用預(yù)算管理制度.................................297

11.2.2成本費(fèi)用預(yù)測(cè)方案制定辦法.............................299

11.3成本費(fèi)用執(zhí)行管控規(guī)范.....................................303

11.3.1成本費(fèi)用支出審批制度.................................303

11.3.2內(nèi)部勞務(wù)與產(chǎn)品轉(zhuǎn)移成本管控辦法.....................304

11.4成本費(fèi)用核算管控規(guī)范.....................................306

11.4.1成本費(fèi)用核算制度.....................................306

11.4.2成本費(fèi)用內(nèi)部結(jié)算辦法.................................313

11.5成本費(fèi)用分析與考核管控規(guī)范...............................316

11.5.1成本費(fèi)用分析制度.....................................316

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11.5.2成本費(fèi)用考核制度.....................................317

11.6成本費(fèi)用管理相關(guān)文件資料.................................321

11.6.1成本費(fèi)用支出申請(qǐng)表...................................321

11.6.2內(nèi)部勞務(wù)、物品轉(zhuǎn)移記錄...............................322

第12章企業(yè)內(nèi)部控制規(guī)范擔(dān)保.................................323

12.1崗位責(zé)任與授權(quán)批準(zhǔn)制度...................................323

12.1.1擔(dān)保部門崗位責(zé)任制度.................................323

12.1.2擔(dān)保授權(quán)審核批準(zhǔn)制度.................................327

12.2擔(dān)保評(píng)估與審批管控規(guī)范...................................330

12.2.1公司對(duì)外擔(dān)保管理制度.................................330

12.2.2公司擔(dān)保風(fēng)險(xiǎn)評(píng)估制度.................................333

12.3擔(dān)保執(zhí)行管控規(guī)范.........................................336

12.3.1擔(dān)保合同管理方法.....................................336

12.3.2擔(dān)保信息披露控制制度.................................337

12.4擔(dān)保執(zhí)行管控規(guī)范.........................................340

12.4.1擔(dān)保合同.............................................340

12.4.2擔(dān)保事項(xiàng)臺(tái)賬.........................................343

第13章企業(yè)內(nèi)部控制規(guī)范——合同..................................344

13.1崗位責(zé)任與授權(quán)批準(zhǔn)制度...................................344

13.1.1合同崗位責(zé)任制度.....................................344

13.1.2合同訂立權(quán)限分級(jí)授予制度...........................346

13.2合同編審管控規(guī)范.........................................350

13.2.1合同風(fēng)險(xiǎn)防范制度.....................................350

13.2.2合同編制制度.........................................352

13.3合同訂立管控規(guī)范.........................................356

13.3.1合同保密制度.........................................356

13.3.2合同檔案管理規(guī)定.....................................358

13.4合同履行管控規(guī)范.........................................362

13.4.1合同變更管理方法...................................362

13.4.2合同履行驗(yàn)收制度.....................................363

13.5合同管理相關(guān)文件資料.....................................365

13.5.1談判記錄表...........................................365

13.5.2合同草案審核表......................................365

第14章企業(yè)內(nèi)部控制規(guī)范——業(yè)務(wù)外包.............................367

14.1崗位責(zé)任與授權(quán)批準(zhǔn)制度...................................367

14.1.1業(yè)務(wù)外包崗位責(zé)任制度................................367

14.1.2業(yè)務(wù)外包授權(quán)審批制度.................................371

14.2外包策略及承包方選擇規(guī)范.................................374

14.2.1承包方資質(zhì)審核遴選制度.............................374

14.2.2外包合同管理制度.....................................375

14.3外包業(yè)務(wù)流程管控規(guī)范.....................................378

14.3.1外包業(yè)務(wù)流程控制制度.................................378

14.3.2外購(gòu)存貨授權(quán)管理制度.................................381

14.4外包業(yè)務(wù)管理相關(guān)文件資料.................................382

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14,4.1承包方資質(zhì)審查表....................................382

14.4.2外包項(xiàng)目保密協(xié)議書(shū)..................................384

第15章企業(yè)內(nèi)部控制規(guī)范——對(duì)子公司的控制.......................386

15.1子公司組織及人員控制.....................................386

15.1.1子公司管理辦法......................................386

15.1.2母公司委派董事制度.................................395

15.2子公司業(yè)務(wù)層面管控規(guī)范...................................398

15.2.1子公司業(yè)務(wù)授權(quán)審批制度...............................398

15.2.2子公司內(nèi)部審計(jì)實(shí)施條例..............................400

15.3母子公司合并財(cái)務(wù)報(bào)表管控規(guī)范.............................406

15.3.1母子公司合并財(cái)務(wù)報(bào)表管理辦法.......................406

15.3.2母子公司合并財(cái)務(wù)報(bào)表編制規(guī)范.......................408

15.4母子公司管理相關(guān)文件資料.................................412

15.4.1子公司內(nèi)部審計(jì)報(bào)告...................................412

15.4.2子公司利潤(rùn)分配方案..................................414

第16章企業(yè)內(nèi)部控制規(guī)范——財(cái)務(wù)報(bào)告編制與披露...................416

16.1崗位責(zé)任與投訴舉報(bào)制度...................................416

16.1.1財(cái)務(wù)報(bào)告編制與披露崗位責(zé)任制度.....................416

16.1.2財(cái)務(wù)舞弊和造假行為投訴舉報(bào)制度.....................418

16.2財(cái)務(wù)報(bào)告編制管控規(guī)范.....................................421

16.2.1公司賬務(wù)調(diào)整管理辦法.................................421

16.2.2重大交易會(huì)計(jì)處理辦法................................425

16.3財(cái)務(wù)報(bào)告報(bào)送與披露管控規(guī)范...............................427

16.3.1會(huì)計(jì)師事務(wù)所選聘實(shí)施細(xì)則............................427

16.3.2財(cái)務(wù)報(bào)告報(bào)送披露管理制度.............................431

16.4財(cái)務(wù)報(bào)告編制與披露相關(guān)文件資料...........................434

16.4.1年度財(cái)務(wù)報(bào)告編制方案................................434

16.4.2企業(yè)財(cái)務(wù)報(bào)告樣例示范................................436

第17章企業(yè)內(nèi)部控制規(guī)范——人力資源政策.........................441

17.1崗位職責(zé)與人員管理制度...................................441

17.1.1崗位說(shuō)明制度.........................................441

17.1.2崗位責(zé)任制度.........................................443

17.2招聘培訓(xùn)與離職管控規(guī)范...................................445

17.2.1人員招聘制度.........................................445

17.2.2培訓(xùn)管理制度.........................................447

17.3人力資源考核管控規(guī)范.....................................452

17.3.1人力資源績(jī)效考核制度................................452

17.3.2人力資源考核記錄制度................................455

17.4薪酬與激勵(lì)管理規(guī)范.......................................457

17.4.1薪酬管理制度.........................................457

17.4.2年終獎(jiǎng)發(fā)放辦法.......................................461

17.5人力資源政策相關(guān)文件資料.................................464

17.5.1需求分析報(bào)告.........................................464

17.5.2員工招聘計(jì)劃.........................................466

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第18章企業(yè)內(nèi)部控制規(guī)范——信息系統(tǒng)一般控制.....................469

18.1崗位責(zé)任與授權(quán)審批制度...................................469

18.1.1計(jì)算機(jī)信息系統(tǒng)崗位責(zé)任制度.........................469

18.1.2計(jì)算機(jī)信息系統(tǒng)歸口管理制度..........................472

18.2信息系統(tǒng)開(kāi)發(fā)變更與維護(hù)規(guī)范...............................474

18.2.1信息系統(tǒng)開(kāi)發(fā)制度.....................................474

18.2.2信息系統(tǒng)應(yīng)急制度.....................................476

18.3信息系統(tǒng)訪問(wèn)安全管控規(guī)范.................................479

18.3.1信息授權(quán)使用制度.....................................479

18.3.2訪問(wèn)安全管理制度.....................................480

18.4硬件管理方法..............................................482

18.4.1硬件設(shè)備日常管理辦法................................482

18.4.2硬件設(shè)備應(yīng)急處理辦法.................................484

18.5會(huì)計(jì)信息化管控規(guī)范.......................................487

18.5.1信息化會(huì)計(jì)檔案管理制度.............................487

18.5.2會(huì)計(jì)信息化操作管理辦法.............................488

18.6信息系統(tǒng)一般控制相關(guān)文件資料.............................490

18.6.1信息密級(jí)劃分表......................................490

18.6.2災(zāi)難恢復(fù)計(jì)劃書(shū)......................................490

第19章企業(yè)內(nèi)部控制規(guī)范——衍生工具.............................494

19.1崗位責(zé)任及授權(quán)審批制度...................................494

19.1.1衍生工具業(yè)務(wù)崗位責(zé)任制度............................494

19.1.2衍生工具業(yè)務(wù)風(fēng)險(xiǎn)管理制度............................499

19.2衍生工具交易管控規(guī)范......................................501

19.2.1衍生工具業(yè)務(wù)風(fēng)險(xiǎn)評(píng)估辦法...........................501

19.2.2衍生工具交易管理控制制度............................503

19.3監(jiān)督與檢查管控規(guī)范.......................................506

19.3.1衍生工具交易記錄審查辦法............................506

19.3.2衍生工具業(yè)務(wù)執(zhí)行審查辦法............................507

19.4衍生工具管理相關(guān)文件資料.................................509

19.4.1衍生工具業(yè)務(wù)風(fēng)險(xiǎn)評(píng)估報(bào)告............................509

19.4.2衍生工具交易部門業(yè)務(wù)臺(tái)賬.............................511

第20章企業(yè)內(nèi)部控制規(guī)范——企業(yè)并購(gòu)............................512

20.1崗位責(zé)任與授權(quán)批準(zhǔn)制度...................................512

20.1.1并購(gòu)交易崗位責(zé)任制度................................512

20.1.2并購(gòu)交易草案審核制度.................................516

20.2并購(gòu)交易準(zhǔn)備、調(diào)查及信息管控規(guī)范.........................518

20.2.1并購(gòu)交易商業(yè)機(jī)密保密制度............................518

20.2.2并購(gòu)交易前期文檔保存制度............................519

20.3公司并購(gòu)相關(guān)文件資料.....................................522

20.3.1并購(gòu)保密協(xié)議書(shū).......................................522

20.3.2并購(gòu)意向書(shū)...........................................524

第21章企業(yè)內(nèi)部控制規(guī)范——關(guān)聯(lián)交易.............................527

21.1關(guān)聯(lián)交易與報(bào)告披露管控制度...............................527

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21.1.1關(guān)聯(lián)方披露準(zhǔn)則.......................................527

21.1.2關(guān)聯(lián)交易詢價(jià)制度.....................................529

21.2關(guān)聯(lián)交易相關(guān)文件資料.....................................532

21.2.1關(guān)聯(lián)方聲明書(shū).........................................532

21.2.2關(guān)聯(lián)方名錄表.........................................534

第22章企業(yè)內(nèi)部控制規(guī)范——內(nèi)部審計(jì).............................535

22.1審計(jì)機(jī)構(gòu)和人員管理制度...................................535

22.1.1審計(jì)人員后續(xù)教育制度.................................535

22.1.2審計(jì)人員工作紀(jì)律規(guī)范...............................538

22.2審計(jì)內(nèi)容與程序管控規(guī)范...................................540

22.2.1內(nèi)部審計(jì)工作制度.....................................540

22.2.2審計(jì)報(bào)告編制規(guī)定.....................................545

22.3舞弊預(yù)防檢查與匯報(bào)制度...................................554

22.3.1舞弊預(yù)防管理制度.....................................554

22.3.2舞弊內(nèi)部審計(jì)準(zhǔn)則.....................................556

22.4內(nèi)部審計(jì)質(zhì)量管控規(guī)范.....................................558

22.4.1外部評(píng)價(jià)制度........................................558

22.4.2內(nèi)部審計(jì)督導(dǎo)制度.....................................559

22.5內(nèi)部審計(jì)相關(guān)文件資料.....................................562

22.5.1審計(jì)通知書(shū)...........................................562

22.5.2審計(jì)意見(jiàn)書(shū).........................................563

第1章企業(yè)內(nèi)部控制流程——資金..................................585

1.1資金與授權(quán)批準(zhǔn)控制.........................................585

1.1.1資金支付業(yè)務(wù)流程.....................................585

1.1.2資金授權(quán)審批流程.....................................587

1.2現(xiàn)金和銀行存款控制.........................................589

1.2.1借出款項(xiàng)審批流程.....................................589

1.2.2銀行賬戶核對(duì)流程.....................................591

第2章企業(yè)內(nèi)部控制流程——采購(gòu)..................................594

2.1請(qǐng)購(gòu)審批與預(yù)算控制.........................................594

2.1.1請(qǐng)購(gòu)審批業(yè)務(wù)流程.....................................594

2.1.2采購(gòu)預(yù)算業(yè)務(wù)流程.....................................596

2.2采購(gòu)與采購(gòu)驗(yàn)收控制.........................................599

2.2.1采購(gòu)業(yè)務(wù)招標(biāo)流程.....................................599

2.2.2供應(yīng)商的評(píng)選流程.....................................601

第3章企業(yè)內(nèi)部控制流程——存貨..................................604

3.1存貨與授權(quán)批準(zhǔn)控制.........................................604

3.1.1存貨采購(gòu)請(qǐng)購(gòu)流程.....................................604

3.1.2存貨采購(gòu)管理流程.....................................606

3.2存貨驗(yàn)收與保管控制.........................................609

3.2.1外購(gòu)存貨驗(yàn)收流程.....................................609

3.2.2存貨存放管理流程.....................................611

第4章企業(yè)內(nèi)部控制流程——銷售...................................614

4.1銷售與授權(quán)審批控制.........................................614

8

4.1.1銷售業(yè)務(wù)審批流程...................................614

4.1.2銷售定價(jià)業(yè)務(wù)流程...................................616

4.2銷售發(fā)貨與合同控制.......................................618

4.2.1銷售發(fā)貨業(yè)務(wù)流程...................................618

4.2.2賒銷業(yè)務(wù)管控流程...................................620

第5章企業(yè)內(nèi)部控制流程——工程項(xiàng)目.............................623

5.1工程項(xiàng)目與授權(quán)批準(zhǔn)控制...................................623

5.1.1工程項(xiàng)目業(yè)務(wù)流程...................................623

5.1.2工程項(xiàng)目審批流程...................................626

5.2工程項(xiàng)目評(píng)價(jià)與發(fā)包控制...................................628

5.2.1項(xiàng)目評(píng)價(jià)分析流程...................................628

5.2.2項(xiàng)目發(fā)包控制流程...................................630

第6章企業(yè)內(nèi)部控制流程——固定資產(chǎn).............................633

6.1資產(chǎn)管理與審批控制.......................................633

6.1.1固定資產(chǎn)管理流程...................................633

6.1.2固定資產(chǎn)計(jì)提折舊審批流程...........................637

6.2資產(chǎn)取得與驗(yàn)收控制.......................................640

6.2.1固定資產(chǎn)請(qǐng)購(gòu)流程...................................640

6.2.2固定資產(chǎn)租賃流程...................................642

第7章企業(yè)內(nèi)部控制流程——無(wú)形資產(chǎn).............................644

7.1無(wú)形資產(chǎn)審批與業(yè)務(wù)控制...................................644

7.1.1外購(gòu)資產(chǎn)請(qǐng)購(gòu)審批流程...............................644

7.1.2無(wú)形資產(chǎn)業(yè)務(wù)流程...................................646

7.2資產(chǎn)取得與驗(yàn)收控制.......................................650

7.2.1無(wú)形資產(chǎn)投資預(yù)算流程...............................650

7.2.2無(wú)形資產(chǎn)交付驗(yàn)收流程...............................652

第8章企業(yè)內(nèi)部控制流程——長(zhǎng)期股權(quán)投資.........................655

8.1長(zhǎng)期股權(quán)管理與審批控制...................................655

8.1.1長(zhǎng)期股權(quán)投資管理流程...............................655

8.1.2投資項(xiàng)目減值準(zhǔn)備審批流程...........................658

8.2投資分析與決策控制.......................................661

8.2.1投資評(píng)估分析流程...................................661

8.2.2投資決策審批流程...................................663

第9章企業(yè)內(nèi)部控制流程——籌資.................................665

9.1籌資與授權(quán)審批控制.......................................665

9.1.1籌資業(yè)務(wù)管理流程...................................665

9.1.2籌資授權(quán)批準(zhǔn)流程...................................667

9.2籌資決策與審批控制.......................................669

9.2.1籌資決策管理流程...................................669

9.2.2重大籌資方案審批流程................................671

第10章企業(yè)內(nèi)部控制流程——預(yù)算................................673

10.1預(yù)算與授權(quán)批準(zhǔn)控制......................................673

10.1.1預(yù)算工作業(yè)務(wù)流程...................................673

10.1.2預(yù)算業(yè)務(wù)授權(quán)流程...................................675

9

10.2預(yù)算編制與審批控制.......................................677

10.2.1預(yù)算編制業(yè)務(wù)流程.....................................677

10.2.2預(yù)算草案編報(bào)流程.....................................679

第11章企業(yè)內(nèi)部控制流程——成本費(fèi)用.............................681

11.1成本費(fèi)用核算與控制........................................681

11.1.1成本費(fèi)用核算流程.....................................681

11.1.2成本費(fèi)用控制流程.....................................683

11.2成本費(fèi)用目標(biāo)與預(yù)測(cè)控制...................................686

11.2.1成本費(fèi)用目標(biāo)確定流程.................................686

11.2.2成本費(fèi)用預(yù)測(cè)方案制定流程............................688

第12章企業(yè)內(nèi)部控制流程——擔(dān)保..................................690

12.1擔(dān)保與評(píng)估審批控制.......................................690

12.1.1擔(dān)保業(yè)務(wù)管理流程.....................................690

12.1.2擔(dān)保業(yè)務(wù)風(fēng)險(xiǎn)評(píng)估流程.................................692

12.2擔(dān)保監(jiān)督與披露控制.......................................695

12.2.1擔(dān)保項(xiàng)目跟蹤監(jiān)督流程...............................695

12.2.2擔(dān)保項(xiàng)目信息披露流程...............................697

第13章企業(yè)內(nèi)部控制流程——合同協(xié)議.............................700

13.1合同與審批控制...........................................700

13.1.1合同管理流程........................................700

13.1.2合同談判流程.................