某公司内部控制制度.doc

某公司内部控制制度 出纳人员不得兼任稽核、会计档案保管和收入、支出、费用、债权债务账目的登记工作。 各核算主体不得由一人办理货币资金业务的全过程。 公司办理货币资金业务，应当配备合格的人员，并根据单位具体情况进行岗位轮换。 办理货币资金业务的人员应当具备良好的职业道德，忠于职守，廉洁奉公，遵纪守法，客观公正，不断提高会计业务素质和职业道德水平。 公司对货币资金业务建立严格的授权批准制度，明确审批人对货币资金业务的授权批准方式、权限、程序、责任和相关控制措施，规定经办人办理货币资金业务的职责范围和工作要求。 审批人应当根据货币资金授权批准制度的规定，在授权范围内进行审批，不得超越审批权限。 经办人应当在职责范围内，按照审批人的批准意见办理货币资金业务。 对于审批人超越授权范围审批的货币资金业务，经办人员有权拒绝办理，并及时向审批人的上级授权部门报告。 their ownconditions todevelop thecorrect road,the maximumto avoidinvestment risk,gain profit.(three)vigorously promotethe brand.To establishbrand awareness,awareness of the useof brand,brand value,brand acquisitionperformance,enhance the petitive strength.Concentrated manpower,careful planning,packaging andpublicity ofa numberof unique,market influenceand coverageof the brand,the implementationof keybreakthroughs,to enhance the petitive strength,walking businessroad thepetition ofalienation andcharacteristics,the pursuitof stabilityand development of themarket.(four)to promotethe integrationof resources.To furtherbroaden theirhorizons,effective integrationof resourceswithin thegroup,the cityresources,other industriesand regionalresources,mutual trust,mutual benefit,seeking win-win principle,in theframework ofnational policiesand regulations,strict inspectionand argumentation,legal consultation,examination andapproval procedures,strict regulationof economicactivities,attract injectionthe socialinvestment tothe industry group,to achieveleveraging thedevelopment,ensure thatthe valueof state-owned assets.(five)to strengthenthe constructionmanagement personnel.Strengthen themanagement ofeducation andtraining ofcadres andworkers of the existingbusiness,firmly establishthe conceptof themarket,enhance the sense ofcrisis toadapt tomarket petition,the sense of urgency,improve theability torespond tomarket petition,improve managementand operationof themarket.At thesame time,aording tothe needof industrial development,vigorously theintroduction ofhigh-quality managementmanagement personnel,and striveto builda high-quality professionalmanagement team,hard work,and promotethe entireworkforce knowledgestructure,age structure,structure optimizationand upgradingability,enhance corepetitiveness,adapt tothe needof market petition.(six)seriously studythe policyfor policy.Serious researchabout socialsupport thedevelopment ofcultural undertakingsin thecountry andthe XXpolicy,especially the policy of industrial development,financial investmentpolicy,financial policyand taxpolicy,and activelyseek policy,projects andfunds,enterprise andindustry groupmission to promote leapfrogdevelopment.2(公司应当按照规定的程序办理货币资金支付业务。 支付申请。 公司有关部门或个人用款时，应当提前向审批人提交货币资金支付申请，注明款项的用途、金额、预算、支付方式等内容，并附有效经济合同或相关证明。 支付审批。 审批人根据其职责、权限和相应程序对支付申请进行审批。 对不符合规定的货币资金支付申请，审批人应当拒绝批准。 支付复核。 复核人应当对批准后的货币资金支付申请进行复核，复核货币资金支付申请的批准范围、权限、程序是否正确，手续及相关单证是否齐备，金额计算是否准确，支付方式、支付单位是否妥当等。 复核无误后，交由出纳人员办理支付手续。 未被批准的付款申请退回原申请人。 经过批准的付款申请转交给出纳执行。 办理支付。 出纳人员应当根据复核无误的支付申请，按规定办理货币资金支付手续，及时登记现金和银行存款日记帐。 公司对于重要货币资金支付业务，应当实行集体决策和审批，并建立责任追究制度，防范贪污、侵占、挪用货币资金等行为。 4(严禁未经授权的机构或人员办理货币资金业务或直接接触货币资金。 their ownconditions todevelop thecorrect road,the maximumto avoidinvestment risk,gain profit.(three)vigorously promotethe brand.To establishbrand awareness,awareness of the useof brand,brand value,brand acquisitionperformance,enhance the petitive strength.Concentrated manpower,careful planning,packaging andpublicity ofa numberof unique,market influenceand coverageof the brand,the implementationof keybreakthroughs,to enhance the petitive strength,walking businessroad thepetition ofalienation andcharacteristics,the pursuitof stabilityand development of themarket.(four)to promotethe integrationof resources.To furtherbroaden theirhorizons,effective integrationof resourceswithin thegroup,the cityresources,other industriesand regionalresources,mutual trust,mutual benefit,seeking win-win principle,in theframework ofnational policiesand regulations,strict inspectionand argumentation,legal consultation,examination andapproval procedures,strict regulationof economicactivities,attract injectionthe socialinvestment tothe industry group,to achieveleveraging thedevelopment,ensure thatthe valueof state-owned assets.(five)to strengthenthe constructionmanagement personnel.Strengthen themanagement ofeducation andtraining ofcadres andworkers of the existingbusiness,firmly establishthe conceptof themarket,enhance the sense ofcrisis toadapt tomarket petition,the sense of urgency,improve theability torespond tomarket petition,improve managementand operationof themarket.At thesame time,aording tothe needof industrial development,vigorously theintroduction ofhigh-quality managementmanagement personnel,and striveto builda high-quality professionalmanagement team,hard work,and promotethe entireworkforce knowledgestructure,age structure,structure optimizationand upgradingability,enhance corepetitiveness,adapt tothe needof market petition.(six)seriously studythe policyfor policy.Serious researchabout socialsupport thedevelopment ofcultural undertakingsin thecountry andthe XXpolicy,especially the policy of industrial development,financial investmentpolicy,financial policyand taxpolicy,and activelyseek policy,projects andfunds,enterprise andindustry groupmission to promote leapfrogdevelopment.5(批准付款及付款方式对于不同种类的付款，规定不同的授权人、权限和付款方式(例如应付帐款，公司内部往来帐和其他相关帐目)，并在付款授权的基础上和充分利用信用条款的原则下执行付款程序。 被批准的付款申请应详细注明金额，付款时间和付款方式。 付款方式应根据采购订单或采购合同中的付款条款来确定。 主管会计根据规则审核付款申请及附件，并批准申请。 若经审查发现有以下情况之一的，主管会计将拒绝或推迟付款:未按公司规定执行审批流程;付款与发票、合同以及付款申请单不符;付款由于现金状况而推迟;对于超过部门经理审批权限的付款申请，没有主管领导的审核签字;超预算付款申请没有申请部门经理、主管领导和财务总监汇签;主管会计只有权签署其审批权限内的付款，超过审批权限的付款申请应根据付款金额的大小交由财务经理甚至财务总监审核; 6、监督检查单位应当建立对货币资金业务的监督检查制度，明确监督检查机构或人员的职责权限，定期和不定期地进行检查。 their ownconditions todevelop thecorrect road,the maximumto avoidinvestment risk,gain profit.(three)vigorously promotethe brand.To establishbrand awareness,awareness of the useof brand,brand value,brand acquisitionperformance,enhance the petitive strength.Concentrated manpower,careful planning,packaging andpublicity ofa numberof unique,market influenceand coverageof the brand,the implementationof keybreakthroughs,to enhance the petitive strength,walking businessroad thepetition ofalienation andcharacteristics,the pursuitof stabilityand development of themarket.(four)to promotethe integrationof resources.To furtherbroaden theirhorizons,effective integrationof resourceswithin thegroup,the cityresources,other industriesand regionalresources,mutual trust,mutual benefit,seeking win-win principle,in theframework ofnational policiesand regulations,strict inspectionand argumentation,legal consultation,examination andapproval procedures,strict regulationof economicactivities,attract injectionthe socialinvestment tothe industry group,to achieveleveraging thedevelopment,ensure thatthe valueof state-owned assets.(five)to strengthenthe constructionmanagement personnel.Strengthen themanagement ofeducation andtraining ofcadres andworkers of the existingbusiness,firmly establishthe conceptof themarket,enhance the sense ofcrisis toadapt tomarket petition,the sense of urgency,improve theability torespond tomarket petition,improve managementand operationof themarket.At thesame time,aording tothe needof industrial development,vigorously theintroduction ofhigh-quality managementmanagement personnel,and striveto builda high-quality professionalmanagement team,hard work,and promotethe entireworkforce knowledgestructure,age structure,structure optimizationand upgradingability,enhance corepetitiveness,adapt tothe needof market petition.(six)seriously studythe policyfor policy.Serious researchabout socialsupport thedevelopment ofcultural undertakingsin thecountry andthe XXpolicy,especially the policy of industrial development,financial investmentpolicy,financial policyand taxpolicy,and activelyseek policy,projects andfunds,enterprise andindustry groupmission to promote leapfrogdevelopment.现金及及银行存款管理制度 1、公司建立现金库存限额的管理制度，超过库存限额的现金应及时存入银行。 2、公司必须根据现金管理暂行条例的规定，结合本单位的实际情况，确定本单位现金的开支范围。 不属于现金开支范围的业务应当通过银行办理转帐结算。 3、现金使用的范围严格按照国务院颁发的现金管理暂行条理的规定执行。 公司可在下列范围内使用现金:员工工资，津贴;个人劳务报酬;根据国家规定颁发给个人的科学技术、文化艺术、体育等各种奖金;各种劳保、福利费用以及国家规定对个人的其他支出;出差人员必须随身携带的差旅费及应报销的出差补助费用;结算起点100元以下的零星开支;中国人民银行确定需要支付现金的其他支出。 4、除以上规定外，财务人员支付个人款项，超过使用现金限额的部分，应当以支票支付;确需全额支付现金的，经会计审核，主管领导批准后支付现their ownconditions todevelop thecorrect road,the maximumto avoidinvestment risk,gain profit.(three)vigorously promotethe brand.To establishbrand awareness,awareness of the useof brand,brand value,brand acquisitionperformance,enhance thepetitivestrength.Concentrated manpower,careful planning,packaging andpublicity ofa numberof unique,market influenceand coverageof thebrand,the implementationof keybreakthroughs,to enhance thepetitivestrength,walking businessroad thepetition ofalienation andcharacteristics,the pursuitof stabilityand developmentof themarket.(four)topromotethe integrationof resources.To furtherbroaden theirhorizons,effective integrationof resourceswithin thegroup,the cityresources,other industriesand regionalresources,mutual trust,mutual benefit,seeking win-win principle,in theframework ofnational policiesand regulations,strict inspectionand argumentation,legal consultation,examination andapproval procedures,strict regulationof economicactivities,attract injectionthe socialinvestment tothe industrygroup,to achieveleveraging thedevelopment,ensure thatthe valueof state-owned assets.(five)to strengthenthe constructionmanagement personnel.Strengthen themanagement ofeducation andtraining ofcadres andworkers of the existingbusiness,firmly establishthe conceptof themarket,enhance thesenseofcrisis toadapt tomarket petition,thesenseof urgency,improve theability torespond tomarket petition,improve managementand operationof themarket.At thesame time,aording tothe needofindustrialdevelopment,vigorously theintroduction ofhigh-quality managementmanagement personnel,and striveto builda high-quality professionalmanagement team,hard work,and promotethe entireworkforce knowledgestructure,age structure,structure optimizationand upgradingability,enhance corepetitiveness,adapt tothe needof market petition.(six)seriously studythepolicyfor policy.Serious researchabout socialsupport thedevelopmentofcultural undertakingsin thecountry andthe XXpolicy,especially thepolicy ofindustrialdevelopment,financial investmentpolicy,financial policyand taxpolicy,and activelyseek policy,projects andfunds,enterprise andindustrygroupmission topromote leapfrogdevelopment.金。 5、公司现金收入应当及时存入银行，不得用于直接支付单位自身的支出。 单位借出款项必须执行严格的授权批准程序，严禁擅自挪用、借出货币资金。 6、出纳员向银行提取现金，应当填写现金提取单，并写明用途和金额，由财务主管批准后提取。 7、公司取得的货币资金必须及时入账，不得私设“小金库”，不得账外设账，严禁收款不入账。 8、公司应当严格按照支付结算办法等国家有关规定，加强银行账户的管理，严格按照规定开立账户，办理存款、取款和结算。 公司应当定期检查、清理银行账户的开立及使用情况，发现问题，及时处理。 公司应当加强对银行结算凭证的填制、传递及保管等环节的管理与控制。 9、公司应当严格遵守银行结算纪律，不准签发没有资金保证的票据或远期支票，套取银行信用;不准签发、取得和转让没有真实交易和债权债务的票据，套取银行和他人资金;不准无理拒绝付款，任意占用他人资金;不准违反规定开立和使用银行账户。 10、公司应当指定专人定期核对银行账户，每月至少核对一次，编制银行存款余额调节表，使银行存款账面余额与银行对账单调节相符。 如调节不符，应查明原因，及时处理。 their ownconditions todevelop thecorrect road,the maximumto avoidinvestment risk,gain profit.(three)vigorously promotethebrand.To establishbrand awareness,awareness of the useof brand,brand value,brand acquisitionperformance,enhance thepetitivestrength.Concentrated manpower,careful planning,packaging andpublicity ofa numberof unique,market influenceand coverageof thebrand,the implementationof keybreakthroughs,to enhance thepetitivestrength,walking businessroad thepetition ofalienation andcharacteristics,the pursuitof stabilityand developmentof themarket.(four)topromotethe integrationof resources.To furtherbroaden theirhorizons,effective integrationof resourceswithin thegroup,the cityresources,other industriesand regionalresources,mutual trust,mutual benefit,seeking win-win principle,in theframework ofnational policiesand regulations,strict inspectionand argumentation,legal consultation,examination andapproval procedures,strict regulationof economicactivities,attract injectionthe socialinvestment tothe industrygroup,to achieveleveraging thedevelopment,ensure thatthe valueof state-owned assets.(five)to strengthenthe constructionmanagement personnel.Strengthen themanagement ofeducation andtraining ofcadres andworkers of the existingbusiness,firmly establishthe conceptofthemarket,enhancethesenseofcrisis toadapt tomarket petition,thesenseof urgency,improve theability torespond tomarket petition,improve managementand operationofthemarket.At thesame time,aording tothe needofindustrialdevelopment,vigorously theintroduction ofhigh-quality managementmanagement personnel,and striveto builda high-quality professionalmanagement team,hard work,and promotethe entireworkforce knowledgestructure,age structure,structure optimizationand upgradingability,enhance corepetitiveness,adapt tothe needof marketpetition.(six)seriously studythepolicyfor policy.Serious researchabout socialsupport thedevelopmentofcultural undertakingsin thecountry andthe XXpolicy,especially thepolicy ofindustrialdevelopment,financial investmentpolicy,financial policyand taxpolicy,and activelyseek policy,projects andfunds,enterprise andindustrygroupmission topromote leapfrogdevelopment. 11、公司应当定期和不定期地进行现金盘点，确保现金账面余额与实际库存相符。 发现不符，及时查明原因，作出处理。 12、公司职员因工作需要借用现金，需填写借款单，注明借用现金的用途，经部门经理批准后，送财务，经财务部主管审批后方可支取。 各业务人员应及时清理借款，公司应视业务需要制定还款期限及措施。 13、办理现金报销业务，经办人要详细记录每笔业务开支的实际情况，填写支出凭单，注明用途及金额。 出纳员要严格审核应报销的原始凭证，根据成本管理、费用管理有关审批权限进行审核无误后，办理报销手续。 14、支付个人的临时工工资、顾问费等，出纳员根据有关规定和公司领导的批示，以及经过审核的支出凭单，并由经办人、收款人签章后，支付现金，同时办理代扣个人收入所得税手续。 15、出纳员办理完毕现金收付款业务后，应及时在单据上加盖“现金收讫”、“现金付讫”戳记及出纳员签章，并将自制原始凭证加盖“附件”章。 16、出纳员要每天清点库存现金，登记现金日记帐，做到日清月结，帐帐相符，帐实相符。 17、库存备用金必须存入保险柜，出纳员必须妥善保管保险柜。 凡当天收到的现金款项，应及时送交开户银行，不得用于其他款项支出。 18、财务负责人应高度重视现金管理，对现金收支进行严格审核，不定期their ownconditions todevelop thecorrect road,the maximumto avoidinvestment risk,gain profit.(three)vigorously promotethebrand.To establishbrand awareness,awareness ofthe useof brand,brand value,brand acquisitionperformance,enhancethepetitivestrength.Concentrated manpower,careful planning,packaging andpublicity ofa numberof unique,market influenceand coverageofthebrand,the implementationof keybreakthroughs,to enhancethepetitivestrength,walking businessroad thepetition ofalienation andcharacteristics,the pursuitof stabilityand developmentofthemarket.(four)topromotethe integrationof resources.To furtherbroaden theirhorizons,effective integrationof resourceswithin thegroup,the cityresources,other industriesand regionalresources,mutual trust,mutual benefit,seeking win-win principle,in theframework ofnational policiesand regulations,strict inspectionand argumentation,legal consultation,examination andapproval procedures,strict regulationof economicactivities,attract injectionthe socialinvestment tothe industrygroup,to achieveleveraging thedevelopment,ensure thatthe valueof state-owned assets.(five)to strengthenthe constructionmanagement personnel.Strengthen themanagement ofeducation andtraining ofcadres andworkers ofthe existingbusiness,firmly establishthe conceptofthemarket,enhancethesenseofcrisis toadapt tomarketpetition,thesenseof urgency,improve theability torespond tomarketpetition,improve managementand operationofthemarket.At thesame time,aording tothe needofindustrialdevelopment,vigorously theintroduction ofhigh-quality managementmanagement personnel,and striveto builda high-quality professionalmanagement team,hard work,and promotethe entireworkforce knowledgestructure,age structure,structure optimizationand upgradingability,enhance corepetitiveness,adapt tothe needof marketpetition.(six)seriously studythepolicyfor policy.Serious researchabout socialsupport thedevelopmentofcultural undertakingsin thecountry andthe XXpolicy,especially thepolicy ofindustrialdevelopment,financial investmentpolicy,financial policyand taxpolicy,and activelyseek policy,projects andfunds,enterprise andindustrygroupmission topromote leapfrogdevelopment.进行实地盘点，对现金管理出现的情况和问题，提出改进意见，报主管领导批准后实施。 their ownconditions todevelop thecorrect road,the maximumto avoidinvestment risk,gain profit.(three)vigorously promotethebrand.To establishbrand awareness,awareness ofthe useof brand,brand value,brand acquisitionperformance,enhancethepetitivestrength.Concentrated manpower,careful planning,packaging andpublicity ofa numberof unique,market influenceand coverageofthebrand,the implementationof keybreakthroughs,to enhancethepetitivestrength,walking businessroad thepetition ofalienation andcharacteristics,the pursuitof stabilityand developmentofthemarket.(four)topromotethe integrationof resources.To furtherbroaden theirhorizons,effective integrationof resourceswithin thegroup,the cityresources,other industriesand regionalresources,mutual trust,mutual benefit,seeking win-win principle,in theframework ofnational policiesand regulations,strict inspectionand argumentation,legal consultation,examination andapproval procedures,strict regulationof economicactivities,attract injectionthe socialinvestment tothe industrygroup,to achieveleveraging thedevelopment,ensure thatthe valueof state-owned assets.(five)to strengthenthe constructionmanagement personnel.Strengthen themanagement ofeducation andtraining ofcadres andworkers ofthe existingbusiness,firmly establishthe conceptofthemarket,enhancethesenseofcrisis toadapt tomarketpetition,thesenseof urgency,improve theability torespond tomarketpetition,improve managementand operationofthemarket.At thesame time,aording tothe needofindustrialdevelopment,vigorously theintroduction ofhigh-quality managementmanagement personnel,and striveto builda high-quality professionalmanagement team,hard work,and promotethe entireworkforce knowledgestructure,age structure,structure optimizationand upgradingability,enhance corepetitiveness,adapt tothe needof marketpetition.(six)seriously studythepolicyfor policy.Serious rese