辦公文檔范本企業(yè)財務(wù)制度版

目錄

--貨幣資金管控管理管控規(guī)章制度規(guī)章.......................................9

貨幣資金管控管理管控的整體相關(guān)要求.....................................9

資金管控管理管控相關(guān)有關(guān)人員配備和職責(zé)牽制.............................9

貨幣資金相關(guān)審批權(quán)限..................................................10

銀行賬戶管控管理管控..................................................11

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

資金收入計劃......................................................12

資金支出計劃......................................................12

貨幣資金日常管控管理管控..............................................12

現(xiàn)金使用相關(guān)要求..................................................13

庫存現(xiàn)金限額......................................................13

貨幣資金收入管控管理管控..........................................13

貨幣資金支出的控制................................................14

稽核..............................................................16

財務(wù)印章管控管理管控..................................................16

印鑒..............................................................16

財務(wù)專用章（圓形）................................................16

銀行賬號章........................................................17

委托收款章........................................................17

現(xiàn)金付訖章........................................................17

現(xiàn)金收訖章、支票收訖章............................................17

票據(jù)管控管理管控......................................................18

有價單證管控管理管控..............................................18

重要空白憑證管控管理管控..........................................18

收據(jù)管控管理管控..................................................18

出納崗位相關(guān)有關(guān)人員職責(zé)..............................................19

出納崗位職責(zé)......................................................19

出納工作清單（參考）..............................................19

附件..................................................................20

《銀行開戶匯總表》................................................20

《四周資金收支滾動預(yù)測表》........................................21

《資金日報表》....................................................21

《現(xiàn)金盤點表》....................................................22

《現(xiàn)金盤點匯總報告》..............................................23

《銀行余額調(diào)節(jié)表》................................................24

《銀行余額調(diào)節(jié)表匯總報告》........................................24

《印章一覽表》....................................................25

《空白票據(jù)購買情況登記表》........................................25

《收到票據(jù)登記簿》................................................25

《票據(jù)開立情況登記表》............................................26

二.采購與本相關(guān)本次項目聯(lián)系相關(guān)公司正式正式合約生效方法或本相關(guān)本次項目聯(lián)系

相關(guān)公司正式正式合約生效方法或蓋章或簽字或蓋章管控管理管控規(guī)章制度規(guī)章.......26

采購與本相關(guān)本次項目聯(lián)系相關(guān)公司正式正式合約生效方法或本相關(guān)本次項目聯(lián)系

相關(guān)公司正式正式合約生效方法或蓋章或簽字或蓋章管控管理管控審批相關(guān)流程........26

職位不相容設(shè)計........................................................26

采購與本相關(guān)本次項目聯(lián)系相關(guān)公司正式正式合約生效方法或本相關(guān)本次項目聯(lián)系

相關(guān)公司正式正式合約生效方法或蓋章或簽字或蓋章審批權(quán)限矩陣...............27

采購計劃的制定和實施..................................................27

采購計劃的編制....................................................27

材料采購計劃..................................................28

一般采購......................................................28

資本性支出....................................................29

采購計劃的調(diào)整....................................................29

采購執(zhí)行..............................................................29

供應(yīng)商甄選....................................................29

采購協(xié)議合同協(xié)議訂立..........................................29

采購申請及訂單................................................30

緊急采購......................................................31

入庫本協(xié)議合同支付資金服務(wù)............................................32

發(fā)票校驗..............................................................32

本相關(guān)本次項目聯(lián)系相關(guān)公司正式正式合約生效方法或本相關(guān)本次項目聯(lián)系相關(guān)公

司正式正式合約生效方法或蓋章或簽字或蓋章..................錯誤!未定義書簽。

申請本相關(guān)本次項目聯(lián)系相關(guān)公司正式正式合約生效方法或本相關(guān)本次項

目聯(lián)系相關(guān)公司正式正式合約生效方法或蓋章或簽字或蓋章.............33

款項支付......................................................33

賬齡分析......................................................35

對賬管控管理管控..............................................35

單據(jù)憑證管控管理管控..........................................35

會計核算..............................................................35

相關(guān)表單..............................................................36

《供應(yīng)商評估表》..................................................36

《采購申請單》....................................................36

《采購訂單》......................................................36

《緊急采購登記簿》................................................36

《本相關(guān)本次項目聯(lián)系相關(guān)公司正式正式合約生效方法或本相關(guān)本次項目聯(lián)系

相關(guān)公司正式正式合約生效方法或蓋章或簽字或蓋章申請單》...............36

《往來對賬單》....................................................37

《往來對賬報告》..................................................37

《往來重點客戶報告》..............................................38

《賬齡分析表》....................................................38

《未達分析表》....................................................38

三.存貨管控管理管控規(guī)章制度規(guī)章.........................................39

存貨管控管理管控規(guī)章制度規(guī)章..........................................39

庫存管控管理管控審批相關(guān)流程......................................39

不相容崗位設(shè)置....................................................40

存貨管控管理管控審批權(quán)限矩陣......................................40

本協(xié)議合同支付資金服務(wù)入庫........................................40

本協(xié)議合同支付資金服務(wù).........................錯誤!未定義書簽。

入庫..........................................................43

其它..........................................................43

倉儲與保管........................................................43

出庫管控管理管控..................................................44

存貨領(lǐng)用......................................................44

存貨發(fā)出......................................................45

銷售發(fā)貨......................................................45

存貨處置......................................................45

存貨的清查盤點....................................................46

盤點范圍......................................................46

盤點程序......................................................46

盤點結(jié)果管控管理管控..........................................47

盤點差異處理..................................................47

存貨報廢管控管理管控..........................................47

倉庫、財務(wù)及海關(guān)數(shù)據(jù)的一致性管控管理管控......................48

會計核算..........................................................48

核算科目設(shè)置..................................................48

存貨計價......................................................49

存貨跌價準(zhǔn)備..................................................50

盤盈盤虧的處理................................................50

相關(guān)表單..............................................................50

《入庫單》........................................................50

《材料移撥單》....................................................50

《材料領(lǐng)料單》....................................................50

《本協(xié)議合同支付資金服務(wù)報告單》..................................51

《存貨明細表》....................................................51

《庫齡分析表》....................................................51

《盤點清冊》......................................................51

《報廢統(tǒng)計》......................................................51

低值易耗品管控管理管控................................................51

四.銷售收款規(guī)章制度規(guī)章..................................................52

銷售與收款管控管理管控審批相關(guān)流程....................................52

銷售定價控制規(guī)章制度規(guī)章..............................................52

質(zhì)量本協(xié)議合同支付資金服務(wù)定價規(guī)章制度規(guī)章........................52

質(zhì)量本協(xié)議合同支付資金服務(wù)價格審批規(guī)章制度規(guī)章....................52

客戶信用風(fēng)險管控管理管控..............................................53

客戶資信管控管理管控..............................................53

客戶授信管控管理管控..............................................54

信用審批規(guī)章制度規(guī)章..............................................55

客戶信息管控管理管控..............................................55

附：客戶基本信息采集表............................................55

附：客戶信用風(fēng)險客觀評估表........................................56

銷售及發(fā)貨管控管理管控................................................57

銷售協(xié)議合同協(xié)議管控管理管控......................................57

安排發(fā)貨及交付....................................................57

銷售收款管控管理管控..................................................58

銷售收款管控管理管控..............................................58

對賬管控管理管控..................................................58

應(yīng)收款賬齡分析及催收規(guī)章制度規(guī)章..................................58

壞賬管控管理管控..................................................59

壞賬審批..........................................................60

應(yīng)收賬款交接......................................................63

銷售發(fā)票管控管理管控..............................................64

會計核算..............................................................64

銷售收入的會計核算................................................65

主營業(yè)務(wù)收入..................................................65

折扣與折讓....................................................65

銷售收款的會計核算................................................66

應(yīng)收票據(jù)......................................................66

應(yīng)收賬款......................................................66

壞賬準(zhǔn)備科目..................................................66

五、工程相關(guān)本次項目管控管理管控規(guī)章制度規(guī)章..............................67

六、固定資產(chǎn)管控管理管控規(guī)章制度規(guī)章......................................67

不相容崗位設(shè)置....................................................67

固定資產(chǎn)管控管理管控審批權(quán)限矩陣..................................67

固定資產(chǎn)投資預(yù)算審批規(guī)章制度規(guī)章..................................67

固定資產(chǎn)投資支出前控制............................................68

固定資產(chǎn)的取得，本協(xié)議合同支付資金服務(wù)和本相關(guān)本次項目聯(lián)系相關(guān)公司正式正式

合約生效方法或本相關(guān)本次項目聯(lián)系相關(guān)公司正式正式合約生效方法或蓋章或簽字或蓋

章.......................................................................68

外購固定資產(chǎn)的取得................................................68

設(shè)備購置......................................................68

設(shè)備更新......................................................68

建造固定資產(chǎn)的取得................................................68

其他正式正式合約生效取得的固定資產(chǎn)................................68

固定資產(chǎn)本協(xié)議合同支付資金服務(wù)規(guī)章制度規(guī)章........................69

固定資產(chǎn)款項支付..................................................69

固定資產(chǎn)保險規(guī)章制度規(guī)章..............................................69

固定資產(chǎn)日常管控管理管控..............................................70

實物管控管理管控與記錄........................................70

固定資產(chǎn)歸口分級管控管理管控規(guī)章制度規(guī)章......................70

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

固定資產(chǎn)封存..................................................71

出租、出借固定資產(chǎn)............................................71

內(nèi)部調(diào)撥固定資產(chǎn)..............................................71

固定資產(chǎn)盤點規(guī)章制度規(guī)章......................................72

固定資產(chǎn)處置..................................................72

固定資產(chǎn)賬務(wù)處理......................................................73

核算科目設(shè)置..................................................73

固定資產(chǎn)計價..................................................75

固定資產(chǎn)折舊..................................................75

固定資產(chǎn)減值..................................................76

附件..................................................................76

七、成本費用管控管理管控規(guī)章制度規(guī)章......................................77

成本費用預(yù)算規(guī)章制度規(guī)章..............................................77

成本費用預(yù)算制定..................................................77

成本費用預(yù)算分解..................................................77

成本控制規(guī)章制度規(guī)章..................................................77

成本要素的數(shù)量定額管控管理管控....................................77

質(zhì)量本協(xié)議合同支付資金服務(wù)標(biāo)準(zhǔn)成本制定............................79

成本中心設(shè)置......................................................79

日常成本控制......................................................79

成本差異分析......................................................82

差異追蹤及考核....................................................84

費用控制規(guī)章制度規(guī)章..................................................85

一般費用開支范圍、標(biāo)準(zhǔn)............................................85

差旅費用開支范圍、標(biāo)準(zhǔn)............................................86

費用申請..........................................................87

費用報銷審批相關(guān)流程..............................................87

期間費用控制......................................................88

銷售費用及其控制..............................................88

管控管理管控費用及其控制......................................89

財務(wù)費用及其控制..............................................89

專項控制-會議費用...............................................90

費用開支范圍、標(biāo)準(zhǔn)............................................90

費用審批......................................................90

費用報銷......................................................91

專項控制-人工成本控制...........................................91

專項控制-材料成本控制...........................................91

會計核算..............................................................91

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

《損益結(jié)構(gòu)報告》..................................................91

《質(zhì)量本協(xié)議合同支付資金服務(wù)收入成本報表》........................91

《每月質(zhì)量本協(xié)議合同支付資金服務(wù)成本明細表》......................91

《機構(gòu)部門機構(gòu)費用報表》..........................................92

《機構(gòu)部門機構(gòu)費用報表明細報告》..................................92

《個人費用前10名》...............................................92

《薪酬報告》......................................................92

《薪酬前10名報告》...............................................92

八、對外投資管控管理管控規(guī)章制度規(guī)章......................................92

對外投資管控管理管控審批相關(guān)流程..................................92

不相容崗位設(shè)置....................................................93

投資管控管理管控審批權(quán)限矩陣......................................93

年度投資計劃制定..................................................93

投資決策主體......................................................93

資本結(jié)構(gòu)安全性....................................................93

支出前控制........................................................94

投資執(zhí)行管控管理管控..............................................94

投資執(zhí)行......................................................94

投資協(xié)議/協(xié)議合同協(xié)議審批.....................................94

投后管控管理管控..............................................94

對外投資處置規(guī)章制度規(guī)章..........................................95

證券投資..........................................................96

核算規(guī)章制度規(guī)章..................................................96

科目設(shè)置......................................................96

核算相關(guān)要求..................................................98

附件..............................................................99

九、融資管控管理管控規(guī)章制度規(guī)章..........................................99

融資的總體原則........................................................99

融資審批權(quán)限..........................................................99

融資責(zé)任機構(gòu)部門機構(gòu)..................................................99

融資決策程序.........................................................100

銀行借款融資.........................................................100

債券融資.............................................................101

債券融資程序.....................................................101

債券管控管理管控.................................................101

權(quán)益資本融資.........................................................102

吸取直接資金投資.................................................102

發(fā)行股票.........................................................102

融資風(fēng)險管控管理管控.................................................103

附件.................................................................104

十、財務(wù)報告規(guī)章制度規(guī)章................................................104

財務(wù)會計報告規(guī)章制度規(guī)章.............................................104

財務(wù)會計報告的構(gòu)成...............................................104

快報.........................................................104

季度、月度財務(wù)會計報告.......................................104

年度、半年度財務(wù)會計報告.....................................105

資產(chǎn)負債表...................................................105

利潤表.......................................................105

現(xiàn)金流量表...................................................105

會計報表附注.................................................106

財務(wù)情況說明書...............................................106

財務(wù)會計報告的編制...............................................106

編制時間.....................................................106

編制的基本原則...............................................107

編制前的準(zhǔn)備工作.............................................107

財務(wù)報告的編寫...............................................108

財務(wù)報告報送時間.............................................108

財務(wù)分析和管控管理管控報表...........................................108

總體相關(guān)要求.....................................................108

財務(wù)分析和管控管理管控報表.......................................109

損益管控管理管控報告.........................................109

營運能力分析報告.............................................110

負債分析.....................................................110

現(xiàn)金流量分析報告.............................................110

關(guān)鍵財務(wù)指標(biāo).................................................110

十一、預(yù)算管控管理管控規(guī)章制度規(guī)章.......................................111

預(yù)算編制的原則.......................................................111

預(yù)算期間.............................................................112

預(yù)算編制期...........................................................112

預(yù)算有關(guān)內(nèi)容.........................................................112

預(yù)算編制.............................................................114

銷售收入預(yù)算.................................................114

銷售費用預(yù)算.................................................115

管控管理管控費用預(yù)算.........................................116

生產(chǎn)預(yù)算.....................................................116

直接材料預(yù)算.................................................117

直接人工預(yù)算.................................................118

制造費用預(yù)算.................................................118

相關(guān)有關(guān)人員及薪酬預(yù)算.......................................119

采購預(yù)算.....................................................121

采購資金預(yù)算.................................................122

資本支出預(yù)算.................................................123

籌資預(yù)算.....................................................124

現(xiàn)金預(yù)算.....................................................125

預(yù)計一損益表...................................................125

預(yù)計資產(chǎn)負債表...............................................126

預(yù)算的執(zhí)行、控制與分析...............................................127

預(yù)算的執(zhí)行.......................................................127

預(yù)算控制.........................................................127

資本性支出控制規(guī)章制度規(guī)章.......................................128

資本支出控制概述.............................................128

支出前控制...................................................128

可行性研究...............................................128

審批資料.................................................130

相關(guān)本次項目審議和批準(zhǔn)...................................130

全面預(yù)算執(zhí)行信息反饋.............................................130

預(yù)算差異分析報告.................................................131

預(yù)算考核評價.........................................................132

全面預(yù)算的調(diào)整.......................................................133

全面預(yù)算調(diào)整條件.................................................133

全面預(yù)算調(diào)整正式正式合約生效.....................................133

全面預(yù)算調(diào)整的程序...............................................134

十二、財務(wù)文檔單據(jù)管控管理管控規(guī)章制度規(guī)章...............................134

原始記錄管控管理管控規(guī)章制度規(guī)章.....................................134

原始記錄的填制方法...............................................135

原始憑證外借管控管理管控.........................................135

丟失原始憑證的處理...............................................135

原始記錄的審核...................................................136

原始記錄提交人的責(zé)任.............................................136

原始記錄的簽署、傳遞匯集相關(guān)要求.................................136

發(fā)票管控管理管控規(guī)章制度規(guī)章.........................................136

發(fā)票的購買、保管、使用、盤點、交接...............................136

發(fā)票開具.........................................................137

發(fā)票寄送..........................................................................................................................................................137

退貨和銷售折讓的開票處理.........................................138

收到發(fā)票的管控管理管控規(guī)定.......................................138

附件.............................................................139

會計檔案管控管理管控規(guī)章制度規(guī)章.....................................139

會計檔案的范圍...................................................139

會計檔案的歸檔...................................................140

會計檔案的借閱...................................................140

會計檔案的保管...................................................140

會計檔案的銷毀...................................................141

會計檔案的交接...................................................142

附件.................................................................142

附：協(xié)議合同協(xié)議管控管理管控規(guī)章制度規(guī)章................................144

適用范圍.............................................................144

協(xié)議合同協(xié)議管控管理管控職責(zé)分工.....................................144

協(xié)議合同協(xié)議審簽管控管理管控.........................................145

簽約主體資格管控管理管控.........................................145

履約能力審查.....................................................146

簽訂有關(guān)內(nèi)容管控管理管控.........................................146

簽約管控管理管控...............................................