財(cái)務(wù)部?jī)?nèi)控工作流程

1、賬務(wù)部?jī)?nèi)控流程賬務(wù)部?jī)?nèi)控流程序號(hào)序號(hào)責(zé)任主體責(zé)任主體工作內(nèi)容及關(guān)鍵節(jié)點(diǎn)工作內(nèi)容及關(guān)鍵節(jié)點(diǎn)說(shuō)明1財(cái)務(wù)部（出納）出納人員每日下班前半小時(shí)對(duì)原始單據(jù)進(jìn)行整理分類。2財(cái)務(wù)部（會(huì)計(jì)）會(huì)計(jì)根據(jù)原始單據(jù)編制記賬憑證，并簽字蓋章。3財(cái)務(wù)部（主管會(huì)計(jì)）有誤正確主管會(huì)計(jì)審核憑證的合法性，并簽字蓋章。4財(cái)務(wù)部（會(huì)計(jì)）會(huì)計(jì)人員對(duì)已審核的憑證進(jìn)行賬套錄入。5財(cái)務(wù)部（主管會(huì)計(jì)）無(wú)誤主管會(huì)計(jì)登錄賬套對(duì)已錄入憑證復(fù)核。6財(cái)務(wù)部（會(huì)計(jì)）會(huì)計(jì)對(duì)復(fù)核過(guò)的憑證過(guò)賬。7財(cái)務(wù)部（

2、會(huì)計(jì)）審核無(wú)誤會(huì)計(jì)進(jìn)行報(bào)表輸出。8財(cái)務(wù)部（稅務(wù)會(huì)計(jì)）會(huì)計(jì)進(jìn)行納稅申報(bào)。審核原始單據(jù)審核原始單據(jù)編制記賬憑證編制記賬憑證審核憑證審核憑證憑證輸機(jī)憑證輸機(jī)憑證復(fù)核憑證復(fù)核憑證過(guò)賬憑證過(guò)賬生成報(bào)表生成報(bào)表納稅申報(bào)納稅申報(bào)工資發(fā)放流程工資發(fā)放流程序號(hào)序號(hào)責(zé)任主體責(zé)任主體工作內(nèi)容及關(guān)鍵節(jié)點(diǎn)工作內(nèi)容及關(guān)鍵節(jié)點(diǎn)說(shuō)明1人力資源部人力資源部每月初將上月考勤表及相關(guān)資料遞交給財(cái)務(wù)部。2財(cái)務(wù)部（會(huì)計(jì)）財(cái)務(wù)部結(jié)合考勤表對(duì)逐項(xiàng)審核。3財(cái)務(wù)部（會(huì)計(jì)）財(cái)務(wù)部工資發(fā)放