企業(yè)財務制度

目錄

一.貨幣資金管理制度.......................................................8

貨幣資金管理的整體要求.................................................8

資金管理人員配備和職責牽制.............................................9

貨幣資金相關審批權限...................................................9

銀行賬戶管理..........................................................10

資金收支計劃..........................................................11

資金收入計劃......................................................11

資金支出計劃......................................................11

貨幣資金日常管理......................................................12

現(xiàn)金使用要求......................................................12

庫存現(xiàn)金限額......................................................12

貨幣資金收入管理..................................................12

貨幣資金支出的控制................................................13

稽核..............................................................14

財務印章管理..........................................................14

印鑒..............................................................15

財務專用章（圓形）................................................15

銀行賬號章........................................................15

委托收款章........................................................15

現(xiàn)金付訖章........................................................16

現(xiàn)金收訖章、支票攻訖章............................................16

票據(jù)管理..............................................................16

有價單證管理......................................................16

重要空白憑證管理..................................................16

收據(jù)管理..........................................................17

出納崗位人員職責......................................................17

出納崗位職責......................................................17

出納工作清單（參考）..............................................17

附件..................................................................19

《銀行開戶匯總表》................................................19

《四周資金收支滾動預測表》........................................19

《資金日報表》....................................................20

《現(xiàn)金盤點表》....................................................21

《現(xiàn)金盤點匯總報告》..............................................22

《銀行余額調節(jié)表》................................................23

《銀行余額調節(jié)表匯總報告》........................................23

《印章一覽表》....................................................24

《空白票據(jù)購買情況登記表》........................................24

《收到票據(jù)登記簿》................................................24

《票據(jù)開立情況登記表》............................................25

二,采購與付款管理制度....................................................25

采購與付款管理流程....................................................25

職位不相容設計........................................................25

采購與付款審批權限矩陣................................................25

采購計劃的制定和實施..................................................26

采購計劃的編制....................................................26

材料采購計劃..................................................26

一般采購......................................................27

資本性支出....................................................27

采購計劃的調整....................................................27

采購執(zhí)行..............................................................28

供應商甄選....................................................28

采購合同訂立..................................................28

采購申請及訂單................................................28

緊急采購......................................................29

入庫驗收..............................................................30

發(fā)票校驗..............................................................30

付款..................................................................30

申請付款......................................................30

款項支付......................................................31

賬齡分析......................................................32

對賬管理......................................................32

單據(jù)憑證管理..................................................32

會計核算..............................................................33

相關表單..............................................................33

《供應商評估表》..................................................33

《采購申請單》....................................................33

《采購訂單》......................................................33

《緊急采購登記簿》................................................33

《付款申請單》....................................................33

《往來對賬單》....................................................34

《往來對賬報告》..................................................34

《往來重點客戶報告》..............................................35

《賬齡分析表》....................................................35

《未達分析表》....................................................35

三.存貨管理制度.........................................................36

存貨管理制度..........................................................36

庫存管理流程......................................................36

不相容崗位設置....................................................37

存貨管理審批權限矩陣..............................................37

驗收入庫..........................................................37

驗收..........................................................37

入庫..........................................................39

其它..........................................................39

倉儲與保管........................................................40

出庫管理..........................................................41

存貨領用......................................................41

存貨發(fā)出......................................................41

銷售發(fā)貨......................................................42

存貨處置......................................................42

存貨的清查盤點....................................................42

盤點范圍......................................................42

盤點程序......................................................43

盤點結果管理..................................................43

盤點差異處理..................................................44

存貨報廢管理..................................................44

倉庫、財務及海關數(shù)據(jù)的一致性管理..............................44

會計核算..........................................................44

核算科目設置..................................................44

存貨計價......................................................45

存貨跌價準備..................................................46

盤盈盤虧的處理................................................46

相關表單..............................................................47

《入庫單》........................................................47

《材料移撥單》....................................................47

《材料領料單》....................................................47

《驗收報告單》....................................................47

《存貨明細表》....................................................47

《庫齡分析表》....................................................47

《盤點清冊》......................................................47

《報廢統(tǒng)計》......................................................47

低值易耗品管理........................................................47

四.銷售收款制度..........................................................48

銷售與收款管理流程....................................................48

銷售定價控制制度......................................................48

產(chǎn)品定價制度......................................................48

產(chǎn)品價格審批制度..................................................48

客戶信用風險管理......................................................49

客戶資信管理......................................................49

客戶授信管理......................................................50

信用審批制度......................................................51

客戶信息管理......................................................51

附：客戶基本信息采集表............................................51

附：客戶信用風險客觀評估表........................................52

銷售及發(fā)貨管理........................................................53

銷售合同管理......................................................53

安排發(fā)貨及交付....................................................53

銷售收款管理..........................................................53

銷售收款管理......................................................53

對賬管理..........................................................54

應收款賬齡分析及催收制度..........................................54

壞賬管理..........................................................55

壞賬審批..........................................................55

應收賬款交接......................................................58

銷售發(fā)票管理......................................................59

會計核算..............................................................59

銷售收入的會計核算................................................59

主營業(yè)務收入..................................................60

折扣與折讓....................................................60

銷售收款的會計核算................................................60

應收票據(jù)......................................................60

應收賬款......................................................61

壞賬準備科目..................................................61

五、工程項目管理制度......................................................61

六、固定資產(chǎn)管理制度......................................................61

不相容崗位設置....................................................61

固定資產(chǎn)管理審批權限矩陣..........................................62

固定資產(chǎn)投資預算審批制度..........................................62

固定資產(chǎn)投資支出前控制............................................62

固定資產(chǎn)的取得，驗收和付款............................................62

外購固定資產(chǎn)的取得................................................62

設備購置......................................................62

設備更新......................................................63

建造固定資產(chǎn)的取得................................................63

其他方式取得的固定資產(chǎn)............................................63

固定資產(chǎn)驗收制度..................................................63

固定資產(chǎn)款項支付..................................................63

固定資產(chǎn)保險制度......................................................64

固定資產(chǎn)日常管理......................................................64

實物管理與記錄................................................64

固定資產(chǎn)歸口分級管理制度......................................64

固定資產(chǎn)大修..................................................65

固定資產(chǎn)封存..................................................65

出租、出借固定資產(chǎn)............................................65

內部調撥固定資產(chǎn)..............................................65

固定資產(chǎn)盤點制度..............................................66

固定資產(chǎn)處置..................................................66

固定資產(chǎn)賬務處理......................................................67

核算科目設置..................................................67

固定資產(chǎn)計價..................................................69

固定資產(chǎn)折舊..................................................69

固定資產(chǎn)減值..................................................70

附件..................................................................70

七、成本費用管理制度......................................................70

成本費用預算制度......................................................70

成本贄用預算制定..................................................71

成本費用預算分解..................................................71

成本控制制度..........................................................71

成本要素的數(shù)量定額管理............................................71

產(chǎn)品標準成本制定..................................................72

成本中心設置......................................................73

日常成本控制......................................................73

成本差異分析......................................................75

差異追蹤及考核....................................................77

費用控制制度..........................................................78

一般費用開支范圍、標準............................................78

差旅費用開支范圍、標準............................................78

費用申請..........................................................80

費用報銷流程......................................................80

期間費用控制......................................................81

銷售費用及其控制..............................................81

管理費用及其控制..............................................81

財務費用及其控制..............................................82

專項控制-會議費用...............................................82

費用開支范圍、標準............................................82

費用審批......................................................83

費用報銷......................................................83

專項控制-人工成本控制...........................................84

專項控制-材料成本控制...........................................84

會計核算..............................................................84

附件..................................................................84

《損益結構報告》..................................................84

《產(chǎn)品收入成本報表》..............................................84

《每月產(chǎn)品成本明細表》............................................84

《部門費用報表》..................................................84

《部門費用報表明細報告》..........................................84

《個人費用前10名》...............................................84

《薪酬報告》......................................................84

《薪酬前10名報告》...............................................84

八、對外投資管理制度......................................................84

對外投資管理流程..................................................84

不相容崗位設置....................................................85

投資管理審批權限矩陣..............................................85

年度投資計劃制定..................................................85

投資決策主體......................................................86

資本結構安全性....................................................86

支出前控制........................................................86

投資執(zhí)行管理......................................................86

投資執(zhí)行......................................................86

投資協(xié)議/合同審批.............................................86

投后管理......................................................87

對外投資處置制度..................................................87

證券投資..........................................................88

核算制度..........................................................88

科目設置......................................................88

核算要求......................................................90

附件..............................................................91

九、融資管理制度..........................................................91

融資的總體原則........................................................91

融資審批權限..........................................................91

融資責任部門..........................................................91

融資決策程序..........................................................91

銀行借款融資..........................................................92

債券融資..............................................................92

債券融資程序......................................................92

債券管理..........................................................93

權益資本融資..........................................................93

吸取直接資金投資..................................................93

發(fā)行股票..........................................................94

融資風險管理..........................................................94

附件..................................................................95

十、財務報告制度.........................................................95

財務會計報告制度......................................................95

財務會計報告的構成................................................95

快報..........................................................95

季度、月度財務會計報告........................................96

年度、半年度財務會計報告......................................96

資產(chǎn)負債表....................................................96

利潤表........................................................97

現(xiàn)金流量表....................................................97

會計報表附注..................................................97

財務情況說明書................................................98

財務會計報告的編制................................................98

編制時間......................................................98

編制的基本原則................................................98

編制前的準備工作..............................................98

財務報告的編寫................................................99

財務報告報送時間.............................................100

財務分析和管理報表...................................................100

總體要求.........................................................100

財務分析和管理報表...............................................100

損益管理報告.................................................100

營運能力分析報告.............................................101

負債分析.....................................................101

現(xiàn)金流量分析報告.............................................101

關鍵財務指標.................................................102

十一、預算管理制度.......................................................103

預算編制的原則.......................................................103

預算期間.............................................................103

預算編制期...........................................................103

預算內容.............................................................103

預算編制.............................................................105

銷售收入預算.................................................105

銷售費用預算.................................................106

管理費用預算.................................................106

生產(chǎn)預算.....................................................107

直接材料預算.................................................107

直接人工預算.................................................108

制造費用預算.................................................109

人員及薪酬預算...............................................109

采購預算.....................................................111

采購資金預算.................................................112

資本支出預算.................................................113

籌資預算.....................................................113

現(xiàn)金預算.....................................................114

預計損益表...................................................115

預計資產(chǎn)負債表...............................................116

預算的執(zhí)行、控制與分析...............................................116

預算的執(zhí)行.......................................................116

預算控制.........................................................116

資本性支出控制制度...............................................117

資本支出控制概述.............................................117

支出前控制...................................................118

可行性研究...............................................118

審批資料.................................................119

項目審議和批準...........................................119

全面預算執(zhí)行信息反饋.............................................120

預算差異分析報告.................................................120

預算考核評價.........................................................122

全面預算的調整.......................................................122

全面預算調整條件.................................................122

全面預算調整方式.................................................123

全面預算調整的程序...............................................123

十二、財務文檔單據(jù)管理制度...............................................123

原始記錄管理制度.....................................................124

原始記錄的填制方法...............................................124

原始憑證外借管理.................................................124

丟失原始憑證的處理...............................................124

原始記錄的審核...................................................125

原始記錄提交人的責任.............................................125

原始記錄的簽署、傳遞匯集要求.....................................125

發(fā)票管理制度.........................................................125

發(fā)票的購買、保管、使用、盤點、交接...............................125

發(fā)票開具.........................................................125

發(fā)票寄送.........................................................126

退貨和銷售折讓的開票處理.........................................126

收到發(fā)票的管理規(guī)定...............................................127

附件.............................................................127

會計檔案管理制度.....................................................128

會計檔案的范圍...................................................128

會計檔案的歸檔...................................................128

會計檔案的借閱...................................................128

會計檔案的保管...................................................128

會計檔案的銷毀...................................................129

會計檔案的交接...................................................130

附件.................................................................130

附：合同管理制度........................................................132

適用范圍.............................................................132

合同管理職責分工.....................................................132

合同審簽管理.........................................................133

簽約主體資格管理.................................................133

履約能力審查.....................................................133

簽訂內容管理.....................................................134

簽約管理.........................................................134

履約過程管理.........................................................135

合同的變更和解除.....................................................135

合同糾紛處理.........................................................136

合同資料管理.........................................................136

其它..............................