企业财务制度

目录

一.货币资金管理制度.......................................................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

货币资金相关审批权限...................................................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..........................................................14

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

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

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

委托收款章........................................................15

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

现金收讫章、支票攻讫章............................................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）..............................................17

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

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

《四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

《印章一览表》....................................................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

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................................................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

一般采购......................................................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......................................................30

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

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

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

单据凭证管理..................................................32

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

三.存货管理制度.........................................................36

存货管理制度..........................................................36

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

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

存货管理审批权限矩阵..............................................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、财务及海关数据的一致性管理..............................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................................................46

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

四.销售收款制度..........................................................48

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

销售定价控制制度......................................................48

产品定价制度......................................................48

产品价格审批制度..................................................48

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

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

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

信用审批制度......................................................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..........................................................53

销售收款管理......................................................53

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

应收款账龄分析及催收制度..........................................54

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

坏账审批..........................................................55

应收账款交接......................................................58

销售发票管理......................................................59

会计核算..............................................................59

销售收入的会计核算................................................59

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

折扣与折让....................................................60

销售收款的会计核算................................................60

应收票据......................................................60

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

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

五、工程项目管理制度......................................................61

六、固定资产管理制度......................................................61

不相容岗位设置....................................................61

固定资产管理审批权限矩阵..........................................62

固定资产投资预算审批制度..........................................62

固定资产投资支出前控制............................................62

固定资产的取得，验收和付款............................................62

外购固定资产的取得................................................62

设备购置......................................................62

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

固定资产验收制度..................................................63

固定资产款项支付..................................................63

固定资产保险制度......................................................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制度......................................64

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

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

出租、出借固定资产............................................65

内部调拨固定资产..............................................65

固定资产盘点制度..............................................66

固定资产处置..................................................66

固定资产账务处理......................................................67

核算科目设置..................................................67

固定资产计价..................................................69

固定资产折旧..................................................69

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

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

七、成本费用管理制度......................................................70

成本费用预算制度......................................................70

成本贽用预算制定..................................................71

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

成本控制制度..........................................................71

成本要素的数量定额管理............................................71

产品标准成本制定..................................................72

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

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

成本差异分析......................................................75

差异追踪及考核....................................................77

费用控制制度..........................................................78

一般费用开支范围、标准............................................78

差旅费用开支范围、标准............................................78

费用申请..........................................................80

费用报销流程......................................................80

期间费用控制......................................................81

销售费用及其控制..............................................81

管理费用及其控制..............................................81

财务费用及其控制..............................................82

专项控制-会议费用...............................................82

费用开支范围、标准............................................82

费用审批......................................................83

费用报销......................................................83

专项控制-人工成本控制...........................................84

专项控制-材料成本控制...........................................84

会计核算..............................................................84

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

《损益结构报告》..................................................84

《产品收入成本报表》..............................................84

《每月产品成本明细表》............................................84

《部门费用报表》..................................................84

《部门费用报表明细报告》..........................................84

《个人费用前10名》...............................................84

《薪酬报告》......................................................84

《薪酬前10名报告》...............................................84

八、对外投资管理制度......................................................84

对外投资管理流程..................................................84

不相容岗位设置....................................................85

投资管理审批权限矩阵..............................................85

年度投资计划制定..................................................85

投资决策主体......................................................86

资本结构安全性....................................................86

支出前控制........................................................86

投资执行管理......................................................86

投资执行......................................................86

投资协议/合同审批.............................................86

投后管理......................................................87

对外投资处置制度..................................................87

证券投资..........................................................88

核算制度..........................................................88

科目设置......................................................88

核算要求......................................................90

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

九、融资管理制度..........................................................91

融资的总体原则........................................................91

融资审批权限..........................................................91

融资责任部门..........................................................91

融资决策程序..........................................................91

银行借款融资..........................................................92

债券融资..............................................................92

债券融资程序......................................................92

债券管理..........................................................93

权益资本融资..........................................................93

吸取直接资金投资..................................................93

发行股票..........................................................94

融资风险管理..........................................................94

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

十、财务报告制度.........................................................95

财务会计报告制度......................................................95

财务会计报告的构成................................................95

快报..........................................................95

季度、月度财务会计报告........................................96

年度、半年度财务会计报告......................................96

资产负债表....................................................96

利润表........................................................97

现金流量表....................................................97

会计报表附注..................................................97

财务情况说明书................................................98

财务会计报告的编制................................................98

编制时间......................................................98

编制的基本原则................................................98

编制前的准备工作..............................................98

财务报告的编写................................................99

财务报告报送时间.............................................100

财务分析和管理报表...................................................100

总体要求.........................................................100

财务分析和管理报表...............................................100

损益管理报告.................................................100

营运能力分析报告.............................................101

负债分析.....................................................101

现金流量分析报告.............................................101

关键财务指标.................................................102

十一、预算管理制度.......................................................103

预算编制的原则.......................................................103

预算期间.............................................................103

预算编制期...........................................................103

预算内容.............................................................103

预算编制.............................................................105

销售收入预算.................................................105

销售费用预算.................................................106

管理费用预算.................................................106

生产预算.....................................................107

直接材料预算.................................................107

直接人工预算.................................................108

制造费用预算.................................................109

人员及薪酬预算...............................................109

采购预算.....................................................111

采购资金预算.................................................112

资本支出预算.................................................113

筹资预算.....................................................113

现金预算.....................................................114

预计损益表...................................................115

预计资产负债表...............................................116

预算的执行、控制与分析...............................................116

预算的执行.......................................................116

预算控制.........................................................116

资本性支出控制制度...............................................117

资本支出控制概述.............................................117

支出前控制...................................................118

可行性研究...............................................118

审批资料.................................................119

项目审议和批准...........................................119

全面预算执行信息反馈.............................................120

预算差异分析报告.................................................120

预算考核评价.........................................................122

全面预算的调整.......................................................122

全面预算调整条件.................................................122

全面预算调整方式.................................................123

全面预算调整的程序...............................................123

十二、财务文档单据管理制度...............................................123

原始记录管理制度.....................................................124

原始记录的填制方法...............................................124

原始凭证外借管理.................................................124

丢失原始凭证的处理...............................................124

原始记录的审核...................................................125

原始记录提交人的责任.............................................125

原始记录的签署、传递汇集要求.....................................125

发票管理制度.........................................................125

发票的购买、保管、使用、盘点、交接...............................125

发票开具.........................................................125

发票寄送.........................................................126

退货和销售折让的开票处理.........................................126

收到发票的管理规定...............................................127

附件.............................................................127

会计档案管理制度.....................................................128

会计档案的范围...................................................128

会计档案的归档...................................................128

会计档案的借阅...................................................128

会计档案的保管...................................................128

会计档案的销毁...................................................129

会计档案的交接...................................................130

附件.................................................................130

附：合同管理制度........................................................132

适用范围.............................................................132

合同管理职责分工.....................................................132

合同审签管理.........................................................133

签约主体资格管理.................................................133

履约能力审查.....................................................133

签订内容管理.....................................................134

签约管理.........................................................134

履约过程管理.........................................................135

合同的变更和解除.....................................................135

合同纠纷处理.........................................................136

合同资料管理.........................................................136

其它..............................