企業(yè)財(cái)務(wù)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(zé)牽制.............................................9

貨幣資金相關(guān)審批權(quán)限...................................................9

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

資金收支計(jì)劃..........................................................11

資金收入計(jì)劃......................................................11

資金支出計(jì)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(cái)務(wù)印章管理..........................................................14

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

財(cái)務(wù)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(jià)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(zé)......................................................17

出納崗位職責(zé)......................................................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(yù)測表》........................................19

《資金日報(bào)表》....................................................20

《現(xiàn)金盤點(diǎn)表》....................................................21

《現(xiàn)金盤點(diǎn)匯總報(bào)告》..............................................22

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

《銀行余額調(diào)節(jié)表匯總報(bào)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(shè)計(jì)........................................................25

采購與付款審批權(quán)限矩陣................................................25

采購計(jì)劃的制定和實(shí)施..................................................26

采購計(jì)劃的編制....................................................26

材料采購計(jì)劃..................................................26

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

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

采購計(jì)劃的調(diào)整....................................................27

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

供應(yīng)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(yàn)收..............................................................30

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

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

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

款項(xiàng)支付......................................................31

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

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

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

會計(jì)核算..............................................................33

相關(guān)表單..............................................................33

《供應(yīng)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(bào)告》..................................................34

《往來重點(diǎn)客戶報(bào)告》..............................................35

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

《未達(dá)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(shè)置....................................................37

存貨管理審批權(quán)限矩陣..............................................37

驗(yàn)收入庫..........................................................37

驗(yàn)收..........................................................37

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

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

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

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

存貨領(lǐng)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(diǎn)....................................................42

盤點(diǎn)范圍......................................................42

盤點(diǎn)程序......................................................43

盤點(diǎn)結(jié)果管理..................................................43

盤點(diǎn)差異處理..................................................44

存貨報(bào)廢管理..................................................44

倉庫、財(cái)務(wù)及海關(guān)數(shù)據(jù)的一致性管理..............................44

會計(jì)核算..........................................................44

核算科目設(shè)置..................................................44

存貨計(jì)價(jià)......................................................45

存貨跌價(jià)準(zhǔn)備..................................................46

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

相關(guān)表單..............................................................47

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

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

《材料領(lǐng)料單》....................................................47

《驗(yàn)收報(bào)告單》....................................................47

《存貨明細(xì)表》....................................................47

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

《盤點(diǎn)清冊》......................................................47

《報(bào)廢統(tǒng)計(jì)》......................................................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(jià)控制制度......................................................48

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

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

客戶信用風(fēng)險(xiǎn)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(fēng)險(xiǎn)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(yīng)收款賬齡分析及催收制度..........................................54

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

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

應(yīng)收賬款交接......................................................58

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

會計(jì)核算..............................................................59

銷售收入的會計(jì)核算................................................59

主營業(yè)務(wù)收入..................................................60

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

銷售收款的會計(jì)核算................................................60

應(yīng)收票據(jù)......................................................60

應(yīng)收賬款......................................................61

壞賬準(zhǔn)備科目..................................................61

五、工程項(xiàng)目管理制度......................................................61

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

不相容崗位設(shè)置....................................................61

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

固定資產(chǎn)投資預(yù)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(yàn)收和付款............................................62

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

設(shè)備購置......................................................62

設(shè)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(yàn)收制度..................................................63

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

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

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

實(shí)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(nèi)部調(diào)撥固定資產(chǎn)..............................................65

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

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

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

核算科目設(shè)置..................................................67

固定資產(chǎn)計(jì)價(jià)..................................................69

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

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

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

七、成本費(fèi)用管理制度......................................................70

成本費(fèi)用預(yù)算制度......................................................70

成本贄用預(yù)算制定..................................................71

成本費(fèi)用預(yù)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(biāo)準(zhǔn)成本制定..................................................72

成本中心設(shè)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(fèi)用控制制度..........................................................78

一般費(fèi)用開支范圍、標(biāo)準(zhǔn)............................................78

差旅費(fèi)用開支范圍、標(biāo)準(zhǔn)............................................78

費(fèi)用申請..........................................................80

費(fèi)用報(bào)銷流程......................................................80

期間費(fèi)用控制......................................................81

銷售費(fèi)用及其控制..............................................81

管理費(fèi)用及其控制..............................................81

財(cái)務(wù)費(fèi)用及其控制..............................................82

專項(xiàng)控制-會議費(fèi)用...............................................82

費(fèi)用開支范圍、標(biāo)準(zhǔn)............................................82

費(fèi)用審批......................................................83

費(fèi)用報(bào)銷......................................................83

專項(xiàng)控制-人工成本控制...........................................84

專項(xiàng)控制-材料成本控制...........................................84

會計(jì)核算..............................................................84

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

《損益結(jié)構(gòu)報(bào)告》..................................................84

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

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

《部門費(fèi)用報(bào)表》..................................................84

《部門費(fèi)用報(bào)表明細(xì)報(bào)告》..........................................84

《個人費(fèi)用前10名》...............................................84

《薪酬報(bào)告》......................................................84

《薪酬前10名報(bào)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(shè)置....................................................85

投資管理審批權(quán)限矩陣..............................................85

年度投資計(jì)劃制定..................................................85

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

資本結(jié)構(gòu)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(shè)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(quán)限..........................................................91

融資責(zé)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(quán)益資本融資..........................................................93

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

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

融資風(fēng)險(xiǎn)管理..........................................................94

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

十、財(cái)務(wù)報(bào)告制度.........................................................95

財(cái)務(wù)會計(jì)報(bào)告制度......................................................95

財(cái)務(wù)會計(jì)報(bào)告的構(gòu)成................................................95

快報(bào)..........................................................95

季度、月度財(cái)務(wù)會計(jì)報(bào)告........................................96

年度、半年度財(cái)務(wù)會計(jì)報(bào)告......................................96

資產(chǎn)負(fù)債表....................................................96

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

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

會計(jì)報(bào)表附注..................................................97

財(cái)務(wù)情況說明書................................................98

財(cái)務(wù)會計(jì)報(bào)告的編制................................................98

編制時(shí)間......................................................98

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

編制前的準(zhǔn)備工作..............................................98

財(cái)務(wù)報(bào)告的編寫................................................99

財(cái)務(wù)報(bào)告報(bào)送時(shí)間.............................................100

財(cái)務(wù)分析和管理報(bào)表...................................................100

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

財(cái)務(wù)分析和管理報(bào)表...............................................100

損益管理報(bào)告.................................................100

營運(yùn)能力分析報(bào)告.............................................101

負(fù)債分析.....................................................101

現(xiàn)金流量分析報(bào)告.............................................101

關(guān)鍵財(cái)務(wù)指標(biāo).................................................102

十一、預(yù)算管理制度.......................................................103

預(yù)算編制的原則.......................................................103

預(yù)算期間.............................................................103

預(yù)算編制期...........................................................103

預(yù)算內(nèi)容.............................................................103

預(yù)算編制.............................................................105

銷售收入預(yù)算.................................................105

銷售費(fèi)用預(yù)算.................................................106

管理費(fèi)用預(yù)算.................................................106

生產(chǎn)預(yù)算.....................................................107

直接材料預(yù)算.................................................107

直接人工預(yù)算.................................................108

制造費(fèi)用預(yù)算.................................................109

人員及薪酬預(yù)算...............................................109

采購預(yù)算.....................................................111

采購資金預(yù)算.................................................112

資本支出預(yù)算.................................................113

籌資預(yù)算.....................................................113

現(xiàn)金預(yù)算.....................................................114

預(yù)計(jì)損益表...................................................115

預(yù)計(jì)資產(chǎn)負(fù)債表...............................................116

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

預(yù)算的執(zhí)行.......................................................116

預(yù)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(xiàng)目審議和批準(zhǔn)...........................................119

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

預(yù)算差異分析報(bào)告.................................................120

預(yù)算考核評價(jià).........................................................122

全面預(yù)算的調(diào)整.......................................................122

全面預(yù)算調(diào)整條件.................................................122

全面預(yù)算調(diào)整方式.................................................123

全面預(yù)算調(diào)整的程序...............................................123

十二、財(cái)務(wù)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(zé)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(diǎn)、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(jì)檔案管理制度.....................................................128

會計(jì)檔案的范圍...................................................128

會計(jì)檔案的歸檔...................................................128

會計(jì)檔案的借閱...................................................128

會計(jì)檔案的保管...................................................128

會計(jì)檔案的銷毀...................................................129

會計(jì)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(zé)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(nèi)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..............................