(完整版)财务管理制度.pdf

（三）财务管理制度为加强公司财务管理工作，使财务会计工作有序、有效地进行，充分发挥会计核算与监督的职能，确保公司经营目标实现,依据会计法、企业财务通则、企业会计准则 及财务会计管理有关规定，结合公司实际情况特制定本制度。第一部分总则一、公司的财务与会计工作在总经理的直接领导下由财务部负责组织实施。财务负责人在实施财务工中应按照公司章程和董事会的授权行使职权。重要财务事项财务负责人可直接向董事会或董事长请示汇报。二、公司财务实行集中统一管理（包括公司直属部门和直属业务、下属子公司），由总经理首席全权负责。会计核算按照有关规定对各子公司实行单列、对各业务部门实行内部指标（考核）核算。资金收支实行统一调配，分头负责。三、公司的财务工作的具体实施实行分级分工负责制。公司董事会、总经理、副总经理、财务负责人、分别按照本制度行使各自的职权，承担相应责任。若上一级领导暂时无法行使职权可书面或公开当面口头授权他人代理。第二部分财务管理制度第一章 货币资金管理一、本规定所称货币资金是指企业中所有保持货币形态的资金，主要指库存现金和银行存款及其他货币资金。二、资金支付实行计划管理，由公司法定代表人授权总经理或副总经理按照权限审批各项支出。三、各项资金支出的基本审批程序和规定如下：（一）每月 26 日前各单位（部门）应提报下月资金支出计划报公司财务部，财务部依据该单位（部门）资金收入状况和全公司资金收支情况审核平衡，报经总经理审批后实施。（二）资金支付或报销时，各单位（部门）经办人须持完整、合法、正确的发票。（三）支付凭证由经办人、部门负责人签字后到财务部审核，财务部审核后，按照审批权限经分管各单位（部门）的副总经理或总经理签字审批后，再到财务报销或办理支出。四、现金管理（一）凡是发生现金收付业务，均由财务部统一办理。公司有现金收入的单位（部门），在当日下午下班前一小时必须把收到的现金交存公司财务部或财务部指定的银行，以保证现金安全。有现金收入的各业务部门一律不准挪用、坐支现金。（二）现金由现金出纳保管，要建立现金日记账。每日终了由出纳员按收付业务发生的先后顺序逐笔登记入账，并结出当日余额与库存现金核对，做到账实相符，日清月结。（三）财务部要严格控制库存现金的限额，一般情况下每日库存现金余额应保持在10000元，超过部分应及时送存银行。不准超库存留现金，不得以白条抵库。四、银行存款管理1、公司开立帐户，必须报单位负责人批准。文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S92、不准将帐户的存款转入临时帐户或其他单位帐户，不准以任何理由将公款私存。3、出纳员应及时掌握银行存款余额，月末要及时与银行对帐，并制出“银行存款余额调节表”，财务负责人也要定期或不定期的对库存银行存款进行查核，发现账实不符要及时查明原因，盘亏额由出纳员赔付。五、支票管理（一）支票出纳员保管，保管人因故（包括临时）更换时，要及时办理交接手续，以明确责任。（二）领用支票时，严格按资金支付程序办理，出纳员要作好支票领用登记工作。（三）已领用的支票，中途不得变更用途。如确需变更，应征得财务负责人同意后才能办理，否则财务不予报销。领用人对支票要妥善保管，不得将空白支票交收款单位作为抵押或代为签发。如有遗失，必须立即通知财务，以便及时采取防范措施，避免给公司造成经济损失。第二章成本、费用报销管理一、成本、费用：本规定的成本是指公司工程拨款、材料采购等计入开发产品成本的各项支出；费用是指公司（各子公司、部门）各经营性支出如差旅费、通讯费用、办公用品、职工培训费、车辆费用、业务招待费等费用。二、财务部是公司成本、费用管理的主管部门，负责各项成本费用支出的具体控制管理和日常的报销、监督工作。文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 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ZS2M8X5Y1S9三、报销时取得的外来原始发票必须具有税务机关的发票监制章或财政机关收据监制章和收款单位财务专用章或发票专用章。发票填写内容要齐全，包括日期、客户单位名称、经济业务内容、数量、单价和金额等。内部自制的原始凭证或购买农副产品取得空白的原始凭证必须有经办人、验收人签字方可报销。四、报销时经办人按票据不同性质粘贴在粘贴纸上，粘贴要平整、整齐、规范，呈鱼鳞状排列，一般情况下每张粘贴纸限贴10 张以内原始票据，连同费用审批计划一并据以填写费用报销单，按资金支付程序办理报销。五、借款、备用金（一）员工出差、购物或其他公务借款，须由个人填写借款单，注明部门、借款用途，由部门负责人签字、财务部审核，经分管该单位（部门）副总经理批准后方可办理借款，无资金支出计划或超出授权范围的需由总经理签批。（二）职工出差返回单位或购物后，应当及时到财务部门进行结算，不得长期拖欠不还。出差返回后10 日内不进行清理的，超过10 日每日加收千分之五滞纳金，连同借款从工资中一并扣除。因特殊情况逾期不能按时清理的(如诉讼费等)需由单位（部门）写出书面说明，经单位（部门）负责人签字后，交财务部门留存。否则，一律加收滞纳金扣留当事人的工资抵帐。六、差旅费报销。员工出差归来，应在上述规定时间内履行相应的审批程序后到财务报销出差费用。住宿费、车船费、出差补助标准另行规定。标准以内的据实报销，超过标准的部分自行承担，特殊情文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9况经总经理批准据实报销。七、办公用品、劳保用品、低值易耗品。每月 26 日由各单位（部门）提报计划，经分管领导审批，报总经理签批后，公司综合部统一采购，按公司办公用品管理规定、物资采购竟招标制度执行.低值易耗品必须履行领用手续明确具体使用人后方可报销。八、业务培训费。参加各类业务培训班、专业证书班的，单位（部门）应事先提出申请，报人力资源部门审核，经分管该单位（部门）和分管人事的领导审批，报总经理批准后，财务部按公司有关规定报销培训费。九、车辆费用（一）维修：日常保养和维修在公司指定维修点进行，车辆大中修要事前提报计划，一次更换配件或维修费用在2000元以内的，由综合部经理审核，分管车辆维修的领导审批后执行，超过 2000 元的，先经分管领导审批，报总经理或授权委托人签批后执行。（二）加油：由财务部到定点加油站预存油款，各司机持加油本到加油站加油。财务部定期与加油站对账，根据加油记录和行驶里程考核油耗（考核指标另行确定）。无特殊情况驾驶员不得用现金加油，否则不予报销，外埠加油据实报销。（三）过桥过路费：按照谁使用，谁承担的原则，由用车人签字据实报销。十、业务招待费（一）业务招待费的范围包括：招待用餐费和烟、茶、水果、饮料、酒水、礼品等。文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9（二）业务招待费由综合部统一管理。安排接待用餐履行登记审批制度，各承包部门、驻外办执行各相应的规定。外地接待用餐履行相应的审批程序后可据实报销。十一、会务费（一）会务费一般包括如下费用：就餐费、住宿费、会议室使用费、礼品费、车辆费等。（二）公司会议由综合部承办，会议召开前，承办单位（部门）要做出本次会议的预算、安排，报分管领导审核后，经总经理签批后转财务部备案，作为借款和报销的依据，会议结束5 日内，会议承办单位（部门）要及时进行会议结算。（三）应邀参加外单位组织的会议，可凭参加会议申请单及会议邀请函据实报销有关会议费用。十二、业务中介费（一）承揽的工程项目的业务中介费应在签订合同或作业之前确定好数额或比例以书面形式并经分管领导签字后送达财务备案。如未履行上述程序，财务不予执行。（二）在作业过程中或完成作业后申请支付业务中介费时，除履行上述程序外，应报总经理审批后执行。（三）支付中介费的原始凭证应符合税法及会计制度的要求。十三、工资福利费（一）员工工资标准原则上应参照公司员工工资指导意见中规定的相应区间确定或调整，并经相应审批程序后报人力资源部备案。奖金和各项收入性的补助标准由公司人力资源部门统一制订或编制，报文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9公司经理办公会批准后执行。（二）每月工资发放表由人力资源部统一编制（承包部门可自行编制，由人力资源部审核其工资标准及人员），由财务部对数据计算正确性进行核对，经分管劳动人事的领导或业务分管领导、总经理审批后发放。第三章 业务收入管理一、建设咨询业务收入（一）各项建设咨询项目作业完工后，应严格按照合同约定和相关的依据与应付款单位签定业务具结单确定应收款数额，业经确定的应收款数额，任何人不得擅自变更，发票开出即确认收入。（二）开具发票时，业务经办人应严格按公司印票管理规定，履行审批手续。（三）项目联系人和作业部门负责人应收款项的回收全程负责。当年完成的项目，争取当年收款。对超过两年的“问题帐款”，应向公司汇报，由公司通过法律等其他途径解决。二、商品房销售收入（一）销售部门应根据经批准并授权的商品房价目表进行销售。商品房价目表要根据市场变化及时调整。超出授权范围的销售要另行经总经理审批。（二）财务部凭销售批准单、认购书或购房合同收取定金或房款。（三）合同约定分期付款的，销售部门应建立应收款台帐按照合同约定日期进行催交。三、物业收入及代收款项文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 HG8O8F2E1D9 ZS2M8X5Y1S9文档编码:CF1N4M6K6M1 H