(精品推荐) 企业财务制度通用版139页

2025-06-01 0 0 567.49KB 139 页 10玖币

目录
一． 货币资金管理制度.............................................................................................................8
货币资金管理的整体要求..................................................................................................9
资金管理人员配备和职责牵制..........................................................................................9
货币资金相关审批权限...................................................................................................10
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................................................................................................14
稽核...........................................................................................................................15
财务印章管理...................................................................................................................15
印鉴...........................................................................................................................15
财务专用章（圆形）................................................................................................16
银行账号章...............................................................................................................16
委托收款章...............................................................................................................16
现金付讫章...............................................................................................................16
现金收讫章、支票收讫章........................................................................................17
票据管理...........................................................................................................................17
有价单证管理...........................................................................................................17
重要空白凭证管理...................................................................................................17
收据管理...................................................................................................................18
出纳岗位人员职责...........................................................................................................18
出纳岗位职责...........................................................................................................18
出纳工作清单（参考）............................................................................................18
附件...................................................................................................................................20
《银行开户汇总表》................................................................................................20
《四周资金收支滚动预测表》................................................................................20
《资金日报表》.......................................................................................................21
《现金盘点表》.......................................................................................................22
《现金盘点汇总报告》............................................................................................23
《银行余额调节表》................................................................................................23
《银行余额调节表汇总报告》................................................................................24
《印章一览表》.......................................................................................................24
《空白票据购买情况登记表》................................................................................24
《收到票据登记簿》................................................................................................25
《票据开立情况登记表》........................................................................................25

二 . 采购与付款管理制度........................................................................................................25
采购与付款管理流程.......................................................................................................25
职位不相容设计...............................................................................................................25
采购与付款审批权限矩阵................................................................................................26
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...................................................................................................27
一般采购...........................................................................................................27
资本性支出.......................................................................................................28
采购计划的调整.......................................................................................................28
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................................................................................................29
紧急采购...........................................................................................................30
入库验收...........................................................................................................................31
发票校验...........................................................................................................................31
付款...................................................................................................................................31
申请付款...........................................................................................................31
款项支付...........................................................................................................32
账龄分析...........................................................................................................33
对账管理...........................................................................................................33
单据凭证管理...................................................................................................33
会计核算...........................................................................................................................33
相关表单...........................................................................................................................35
《供应商评估表》...................................................................................................35
《采购申请单》.......................................................................................................35
《采购订单》...........................................................................................................35
《紧急采购登记簿》................................................................................................35
《付款申请单》.......................................................................................................35
《往来对账单》.......................................................................................................36
《往来对账报告》...................................................................................................36
《往来重点客户报告》............................................................................................37
《账龄分析表》.......................................................................................................37
《未达分析表》.......................................................................................................37
三． 存货管理制度.................................................................................................................38
存货管理制度...................................................................................................................38
库存管理流程...........................................................................................................38
不相容岗位设置.......................................................................................................38
存货管理审批权限矩阵............................................................................................39
验收入库...................................................................................................................39
验收...................................................................................................................39
入库...................................................................................................................41
其它...................................................................................................................41

仓储与保管...............................................................................................................42
出库管理...................................................................................................................43
存货领用...........................................................................................................43
存货发出...........................................................................................................43
销售发货...........................................................................................................44
存货处置...........................................................................................................44
存货的清查盘点.......................................................................................................44
盘点范围...........................................................................................................44
盘点程序...........................................................................................................45
盘点结果管理...................................................................................................45
盘点差异处理...................................................................................................46
存货报废管理...................................................................................................46
仓库、财务及海关数据的一致性管理............................................................46
会计核算...................................................................................................................47
核算科目设置...................................................................................................47
存货计价...........................................................................................................48
存货跌价准备...................................................................................................49
盘盈盘亏的处理................................................................................................49
相关表单...........................................................................................................................50
《入库单》...............................................................................................................50
《材料移拨单》.......................................................................................................50
《材料领料单》.......................................................................................................50
《验收报告单》.......................................................................................................50
《存货明细表》.......................................................................................................50
《库龄分析表》.......................................................................................................50
《盘点清册》...........................................................................................................50
《报废统计》...........................................................................................................50
低值易耗品管理...............................................................................................................50
四．销售收款制度...................................................................................................................51
销售与收款管理流程.......................................................................................................51
销售定价控制制度...........................................................................................................51
产品定价制度...........................................................................................................51
产品价格审批制度...................................................................................................52
客户信用风险管理...........................................................................................................52
客户资信管理...........................................................................................................52
客户授信管理...........................................................................................................53
信用审批制度...........................................................................................................54
客户信息管理...........................................................................................................54
附：客户基本信息采集表........................................................................................54
附：客户信用风险客观评估表................................................................................55
销售及发货管理...............................................................................................................56
销售合同管理...........................................................................................................56
安排发货及交付.......................................................................................................56
销售收款管理...................................................................................................................57

销售收款管理...........................................................................................................57
对账管理...................................................................................................................57
应收款账龄分析及催收制度....................................................................................57
坏账管理...................................................................................................................58
坏账审批...................................................................................................................59
应收账款交接...........................................................................................................62
销售发票管理...........................................................................................................62
会计核算...........................................................................................................................62
销售收入的会计核算................................................................................................62
主营业务收入...................................................................................................63
折扣与折让.......................................................................................................63
销售收款的会计核算................................................................................................64
应收票据...........................................................................................................64
应收账款...........................................................................................................64
坏账准备科目...................................................................................................64
五、工程项目管理制度...........................................................................................................65
六、固定资产管理制度...........................................................................................................65
不相容岗位设置.......................................................................................................65
固定资产管理审批权限矩阵....................................................................................65
固定资产投资预算审批制度....................................................................................65
固定资产投资支出前控制........................................................................................66
固定资产的取得，验收和付款........................................................................................66
外购固定资产的取得................................................................................................66
设备购置...........................................................................................................66
设备更新...........................................................................................................66
建造固定资产的取得................................................................................................66
其他方式取得的固定资产........................................................................................67
固定资产验收制度...................................................................................................67
固定资产款项支付...................................................................................................67
固定资产保险制度...........................................................................................................67
固定资产日常管理...........................................................................................................68
实物管理与记录................................................................................................68
固定资产归口分级管理制度............................................................................68
固定资产大修...................................................................................................69
固定资产封存...................................................................................................69
出租、出借固定资产........................................................................................69
内部调拨固定资产............................................................................................69
固定资产盘点制度............................................................................................70
固定资产处置...................................................................................................70
固定资产账务处理...........................................................................................................71
核算科目设置...................................................................................................71
固定资产计价...................................................................................................73
固定资产折旧...................................................................................................74
固定资产减值...................................................................................................74

附件...................................................................................................................................74
七、成本费用管理制度...........................................................................................................75
成本费用预算制度...........................................................................................................75
成本费用预算制定...................................................................................................75
成本费用预算分解...................................................................................................75
成本控制制度...................................................................................................................76
成本要素的数量定额管理........................................................................................76
产品标准成本制定...................................................................................................77
成本中心设置...........................................................................................................78
日常成本控制...........................................................................................................78
成本差异分析...........................................................................................................80
差异追踪及考核.......................................................................................................82
费用控制制度...................................................................................................................83
一般费用开支范围、标准........................................................................................83
差旅费用开支范围、标准........................................................................................84
费用申请...................................................................................................................85
费用报销流程...........................................................................................................85
期间费用控制...........................................................................................................86
销售费用及其控制............................................................................................86
管理费用及其控制............................................................................................87
财务费用及其控制............................................................................................87
专项控制 - 会议费用...............................................................................................87
费用开支范围、标准........................................................................................87
费用审批...........................................................................................................88
费用报销...........................................................................................................89
专项控制 – 人工成本控制....................................................................................89
专项控制 – 材料成本控制....................................................................................89
会计核算...........................................................................................................................89
附件...................................................................................................................................90
《损益结构报告》...................................................................................................90
《产品收入成本报表》............................................................................................90
《每月产品成本明细表》........................................................................................90
《部门费用报表》...................................................................................................90
《部门费用报表明细报告》....................................................................................90
《个人费用前 10 名》..............................................................................................90
《薪酬报告》...........................................................................................................90
《薪酬前10 名报告》..............................................................................................90
八、对外投资管理制度...........................................................................................................90
对外投资管理流程...................................................................................................90
不相容岗位设置.......................................................................................................91
投资管理审批权限矩阵............................................................................................91
年度投资计划制定...................................................................................................92
投资决策主体...........................................................................................................92
资本结构安全性.......................................................................................................92

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目录一．货币资金管理制度.............................................................................................................8货币资金管理的整体要求..................................................................................................9资金管理人员配备和职责牵制..........................................................

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