企业管理资料-企业财务制度版文档范本

目录

1.货币资金管理规章制度...................................................8

货币资金管理的整体要求.................................................8

资金管理人员配备和职责牵制.............................................9

货币资金相关审核或者签字权限...........................................9

银行账户管理..........................................................10

资金收支计划..........................................................11

资金收入计划......................................................11

资金支出计划......................................................11

货币资金日常管理......................................................12

现金使用要求......................................................12

库存现金限额......................................................12

货币资金收入管理..................................................12

货币资金支出的控制................................................13

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

财务印章管理..........................................................15

印鉴..............................................................15

财务专用章（圆形）................................................15

银行账号章........................................................15

委托收款章........................................................16

现金付讫章........................................................16

现金收讫章、支票收讫章............................................16

票据管理..............................................................16

有价单证管理......................................................16

重要空白凭证管理..................................................16

收据管理..........................................................17

出纳岗位人员职责......................................................17

出纳岗位职责......................................................17

出纳工作清单（参考）..............................................18

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

《银行开户汇总表》................................................19

《4周资金收支滚动预测表》.........................................19

《资金日报表》....................................................20

《现金盘点表》....................................................21

《现金盘点汇总报告》..............................................22

《银行余额调节表》................................................23

《银行余额调节表汇总报告》........................................23

《印章1览表》....................................................24

《空白票据购买情况登记表》........................................24

《收到票据登记簿》................................................24

《票据开立情况登记表》............................................25

2.采购与付款管理规章制度.................................................25

采购与付款管理流程....................................................25

职位不相容设计........................................................25

采购与付款审核或者签字权限矩阵........................................25

采购计划的制定和实施..................................................26

采购计划的编制....................................................26

材料采购计划..................................................26

1般采购......................................................27

资本性支出....................................................27

采购计划的调整....................................................27

采购执行..............................................................28

供应商甄选....................................................28

采购合同订立..................................................28

采购申请及订单................................................28

紧急采购......................................................29

入库验收..............................................................30

发票校验..............................................................30

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

申请付款......................................................31

款项支付......................................................31

账龄分析......................................................32

对账管理......................................................32

单据凭证管理..................................................33

会计核算..............................................................33

相关表单..............................................................33

《供应商评估表》..................................................33

《采购申请单》....................................................33

《采购订单》......................................................33

《紧急采购登记簿》................................................33

《付款申请单》....................................................33

《往来对账单》....................................................34

《往来对账报告》..................................................34

《往来重点客户报告》..............................................35

《账龄分析表》....................................................35

《未达分析表》....................................................35

3.存货管理规章制度......................................................36

存货管理规章制度......................................................36

库存管理流程......................................................36

不相容岗位设置....................................................37

存货管理审核或者签字权限矩阵......................................37

验收入库..........................................................37

验收..........................................................37

入库..........................................................39

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

仓储与保管........................................................40

出库管理..........................................................41

存货领用......................................................41

存货发出......................................................41

销售发货......................................................42

存货处置......................................................42

存货的清查盘点....................................................42

盘点范围......................................................42

盘点程序......................................................43

盘点结果管理..................................................43

盘点差异处理..................................................44

存货报废管理..................................................44

仓库、财务及海关数据的1致性管理..............................44

会计核算..........................................................44

核算科目设置..................................................44

存货计价......................................................45

存货跌价准备..................................................46

盘盈盘亏的处理................................................47

相关表单..............................................................47

《入库单》........................................................47

《材料移拨单》....................................................47

《材料领料单》....................................................47

《验收报告单》....................................................47

《存货明细表》....................................................47

《库龄分析表》....................................................47

《盘点清册》......................................................47

《报废统计》......................................................47

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

4.销售收款规章制度.......................................................48

销售与收款管理流程....................................................48

销售定价控制规章制度..................................................48

产品定价规章制度..................................................48

产品价格审核或者签字规章制度......................................49

客户信用风险管理......................................................49

客户资信管理......................................................49

客户授信管理......................................................50

信用审核或者签字规章制度..........................................51

客户信息管理......................................................51

附：客户基本信息采集表............................................51

附：客户信用风险客观评估表........................................52

销售及发货管理........................................................53

销售合同管理......................................................53

安排发货及交付....................................................53

销售收款管理..........................................................54

销售收款管理......................................................54

对账管理..........................................................54

应收款账龄分析及催收规章制度......................................54

坏账管理..........................................................55

坏账审核或者签字..................................................56

应收账款交接......................................................59

销售发票管理......................................................60

会计核算..............................................................60

销售收入的会计核算................................................60

主营业务收入..................................................60

折扣与折让....................................................61

销售收款的会计核算................................................61

应收票据......................................................61

应收账款......................................................61

坏账准备科目..................................................61

5、工程项目管理规章制度...................................................62

6、固定资产管理规章制度...................................................62

不相容岗位设置....................................................62

固定资产管理审核或者签字权限矩阵..................................62

固定资产投资预算审核或者签字规章制度..............................62

固定资产投资支出前控制............................................63

固定资产的取得，验收和付款..............................................63

外购固定资产的取得................................................63

设备购置......................................................63

设备更新......................................................63

建造固定资产的取得................................................63

其他方式取得的固定资产............................................63

固定资产验收规章制度..............................................64

固定资产款项支付..................................................64

固定资产保险规章制度..................................................64

固定资产日常管理......................................................64

实物管理与记录................................................64

固定资产归口分级管理规章制度..................................65

固定资产大修..................................................65

固定资产封存..................................................65

出租、出借固定资产............................................66

内部调拨固定资产..............................................66

固定资产盘点规章制度..........................................66

固定资产处置..................................................67

固定资产账务处理......................................................68

核算科目设置..................................................68

固定资产计价..................................................70

固定资产折旧..................................................70

固定资产减值..................................................70

附件..................................................................71

7、成本费用管理规章制度...................................................71

成本费用预算规章制度..................................................71

成本费用预算制定..................................................71

成本费用预算分解..................................................71

成本控制规章制度......................................................72

成本要素的数量定额管理............................................72

产品相关标准成本制定..............................................73

成本中心设置......................................................73

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

成本差异分析......................................................76

差异追踪及考核....................................................78

费用控制规章制度......................................................79

1般费用开支范围、相关标准.........................................79

差旅费用开支范围、相关标准........................................79

费用申请..........................................................81

费用报销流程......................................................81

期间费用控制......................................................82

销售费用及其控制..............................................82

管理费用及其控制..............................................83

财务费用及其控制..............................................83

专项控制-会议费用...............................................83

费用开支范围、相关标准........................................83

费用审核或者签字..............................................84

费用报销......................................................84

专项控制-人工成本控制...........................................85

专项控制-材料成本控制...........................................85

会计核算..............................................................85

附件..................................................................85

《损益结构报告》..................................................85

《产品收入成本报表》..............................................85

《每月产品成本明细表》............................................85

《相关部门费用报表》..............................................85

《相关部门费用报表明细报告》......................................85

《某工作人员个人费用前10名》.....................................85

《薪酬报告》......................................................85

《薪酬前10名报告》...............................................85

8、对外投资管理规章制度...................................................85

对外投资管理流程..................................................85

不相容岗位设置....................................................86

投资管理审核或者签字权限矩阵......................................86

年度投资计划制定..................................................87

投资决策主体......................................................87

资本结构安全性....................................................87

支出前控制........................................................87

投资执行管理......................................................87

投资执行......................................................87

投资协议/合同审核或者签字.....................................88

投后管理......................................................88

对外投资处置规章制度..............................................88

证券投资..........................................................89

核算规章制度......................................................89

科目设置......................................................89

核算要求......................................................91

附件..............................................................92

9、融资管理规章制度.......................................................92

融资的总体原则........................................................92

融资审核或者签字权限..................................................92

融资责任相关部门......................................................92

融资决策程序..........................................................93

银行借款融资..........................................................93

债券融资..............................................................94

债券融资程序......................................................94

债券管理..........................................................94

权益资本融资..........................................................95

吸取直接资金投资..................................................95

发行股票..........................................................95

融资风险管理..........................................................96

附件..................................................................96

10、财务报告规章制度.....................................................97

财务会计报告规章制度..................................................97

财务会计报告的构成................................................97

快报..........................................................97

季度、月度财务会计报告........................................97

年度、半年度财务会计报告......................................97

资产负债表....................................................97

利润表........................................................98

现金流量表....................................................98

会计报表附注..................................................99

财务情况说明书................................................99

财务会计报告的编制................................................99

编制时间......................................................99

编制的基本原则................................................99

编制前的准备工作.............................................100

财务报告的编写...............................................101

财务报告报送时间.............................................101

财务分析和管理报表...................................................101

总体要求.........................................................101

财务分析和管理报表...............................................102

损益管理报告.................................................102

营运能力分析报告.............................................102

负债分析.....................................................103

现金流量分析报告.............................................103

关键财务指标.................................................103

101,预算管理规章制度....................................................104

预算编制的原则.......................................................104

预算期间.............................................................104

预算编制期...........................................................104

预算内容.............................................................105

预算编制.............................................................107

销售收入预算.................................................107

销售费用预算.................................................107

管理费用预算.................................................108

生产预算.....................................................108

直接材料预算.................................................109

直接人工预算.................................................110

制造费用预算.................................................110

人员及薪酬预算...............................................111

采购预算.....................................................112

采购资金预算.................................................113

资本支出预算.................................................114

筹资预算.....................................................115

现金预算.....................................................115

预计损益表...................................................116

预计资产负债表...............................................117

预算的执行、控制与分析...............................................117

预算的执行.......................................................118

预算控制.........................................................118

资本性支出控制规章制度...........................................118

资本支出控制概述.............................................118

支出前控制...................................................119

可行性研究...............................................119

审核或者签字资料.........................................120

项目审议和批准...........................................121

全面预算执行信息反馈.............................................121

预算差异分析报告.................................................122

预算考核评价.........................................................123

全面预算的调整.......................................................124

全面预算调整条件.................................................124

全面预算调整方式.................................................124

全面预算调整的程序...............................................124

102、财务文档单据管理规章制度............................................125

原始记录管理规章制度.................................................125

原始记录的填制方法...............................................125

原始凭证外借管理.................................................126

丢失原始凭证的处理...............................................126

原始记录的审核...................................................126

原始记录提交人的责任.............................................126

原始记录的签署、传递汇集要求.....................................126

发票管理规章制度.....................................................127

发票的购买、保管、使用、盘点、交接...............................127

发票开具.........................................................127

发票寄送.........................................................128

退货和销售折让的开票处理.........................................128

收到发票的管理规定...............................................128

附件.............................................................129

会计档案管理规章制度.................................................129

会计档案的范围...................................................129

会计档案的归档...................................................130

会计档案的借阅...................................................130

会计档案的保管...................................................130

会计档案的销毁...................................................131

会计档案的交接...................................................132

附件.................................................................132

附：合同管理规章制度....................................................134

适用范围.............................................................134

合同管理职责分工.....................................................134

合同审签管理.........................................................135

签约主体资格管理.................................................135

履约能力审查.....................................................135

签订内容管理.....................................................136

签约管理.........................................................136

履约过程管理.........................................................137

合同的变更和解除.....................................................137

合同纠纷处理.........................................................138

合同资料管理.........................................................