企業(yè)財務(wù)制度通用版匯總

1、目錄目錄一貨幣資金管理制度..............................................................................................................8貨幣資金管理的整體要求.....................................................................................

2、.............9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............................................................................................

3、........10銀行賬戶管理....................................................................................................................10資金收支計劃................................................................................

4、....................................11資金收入計劃............................................................................................................11資金支出計劃............................................................

5、................................................11貨幣資金日常管理............................................................................................................12現(xiàn)金使用要求..............................................

6、..............................................................12庫存現(xiàn)金限額............................................................................................................12貨幣資金收入管理................................

7、....................................................................12貨幣資金支出的控制................................................................................................14稽核.........................................

8、...................................................................................15財務(wù)印章管理....................................................................................................................15印鑒.........

9、...................................................................................................................15財務(wù)專用章（圓形）..............................................................................................

10、..16銀行賬號章................................................................................................................16委托收款章............................................................................................

11、....................16現(xiàn)金付訖章................................................................................................................16現(xiàn)金收訖章、支票收訖章....................................................................

12、....................17票據(jù)管理............................................................................................................................17有價單證管理..............................................................

13、..............................................17重要空白憑證管理....................................................................................................17收據(jù)管理..........................................................

14、..........................................................18出納崗位人員職責(zé)............................................................................................................18出納崗位職責(zé)....................................

15、........................................................................18出納工作清單（參考）............................................................................................18附件........................................

16、............................................................................................20《銀行開戶匯總表》................................................................................................20《四周資金收支滾動預(yù)測表》......

17、...........................................................................20《資金日報表》........................................................................................................21《現(xiàn)金盤點表》.......................

18、.................................................................................22《現(xiàn)金盤點匯總報告》............................................................................................23《銀行余額調(diào)節(jié)表》........................

19、........................................................................23《銀行余額調(diào)節(jié)表匯總報告》.................................................................................24《印章一覽表》...........................................

20、.............................................................24《空白票據(jù)購買情況登記表》.................................................................................24《收到票據(jù)登記簿》....................................................

21、............................................25《票據(jù)開立情況登記表》........................................................................................25二.采購與付款管理制度..............................................................

22、.........................................25出庫管理....................................................................................................................43存貨領(lǐng)用...................................................

23、.........................................................43存貨發(fā)出............................................................................................................43銷售發(fā)貨...........................................

24、.................................................................44存貨處置............................................................................................................44存貨的清查盤點................................

25、........................................................................44盤點范圍............................................................................................................44盤點程序............................

26、................................................................................45盤點結(jié)果管理....................................................................................................45盤點差異處理........................

27、............................................................................46存貨報廢管理....................................................................................................46倉庫、財務(wù)及海關(guān)數(shù)據(jù)的一致性管理..................

28、...........................................46會計核算....................................................................................................................47核算科目設(shè)置...............................................

29、.....................................................47存貨計價............................................................................................................48存貨跌價準備.............................................

30、.......................................................49盤盈盤虧的處理................................................................................................49相關(guān)表單......................................................

31、......................................................................50《入庫單》................................................................................................................50《材料移撥單》......................

32、..................................................................................50《材料領(lǐng)料單》........................................................................................................50《驗收報告單》................

33、........................................................................................50《存貨明細表》........................................................................................................50《庫齡分析表》..........

34、..............................................................................................50《盤點清冊》............................................................................................................50《報廢統(tǒng)計》..

35、..........................................................................................................50低值易耗品管理.........................................................................................................

36、.......50四銷售收款制度....................................................................................................................51銷售與收款管理流程.............................................................................

37、...........................51銷售定價控制制度............................................................................................................51產(chǎn)品定價制度...................................................................

38、.........................................51產(chǎn)品價格審批制度....................................................................................................52客戶信用風(fēng)險管理...........................................................

39、.................................................52客戶資信管理............................................................................................................52客戶授信管理...............................................

40、.............................................................53信用審批制度............................................................................................................54客戶信息管理...................................

41、.........................................................................54附：客戶基本信息采集表........................................................................................54附：客戶信用風(fēng)險客觀評估表...............................

42、..................................................55銷售及發(fā)貨管理................................................................................................................56銷售合同管理.........................................

43、...................................................................56安排發(fā)貨及交付........................................................................................................56銷售收款管理................................