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单位财务内部控制制度.pdf

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1、单位财务内部控制制度一、财务机构及财务人员职责(一)根据会计法规定，单位负责人对本单位的会计工作和会计资料的真实性、完整性负责。(二)其他部门和人员应当积极配合财务部门、会计人员开展工作。在财务会计活动中做到：1、严格遵守国家及上级的有关财经法律、法规、规章、制度。2、按国家统一会计制度的要求取得或填制原始凭证并及时送交财会部门。3、提供真实完整的会计资料。4、严格执行财务计划或预算。5、确保本部门所经管的财产物资安全、完整。6、接受财务部门在财会工作上的指导和监督。(三)财会部门内部应当建立牵制、互控制度。会计事项的处理不能由一人办理全过程，必须由二人及以上人员处理。具体内容包括：1、出纳工

2、作由出纳人员负责，其他会计不得兼任出纳。出纳员以外的人员代收现金时，必须由财务主管人员指定。2、出纳人员不得兼管稽核、会计档案的保管和收入、费用、债权、债务、有价证券帐目的登记，不得编制记帐凭证、不得兼管总帐、电算系统维护员、管理员、不得从事除银行存款日记帐、现金日记帐以外的明细帐登记和财务会计报告的编制工作。3、出纳人员、制证人员、稽核人员、审批人员、记帐人员不能由一人兼任。4、会计人员不得兼任财产物资的采购、保管等工作。(四)财会部门内部应当建立稽核、互控制度、设置稽核岗位，配备专职或兼职的稽核人员。稽核人员应对会计凭证、会计帐簿、财务会计报告及其他会计资料进行审核。审核的主要内容包括：l

3、、审核经济业务事项和财务收支是否符合国家及上级有关财经法律、法规、规章、制度、财务收支是否在财务计划或预算之内。2、审核会计凭证、帐簿、财务会计报告及其他会计资料的内容是否真实、完整、计算是否正确、手续是否完备。3、审核各项财产物资的增减变动和结存情况是否与财务会计帐簿记录相符。4、稽核人员应由财会主管人员提名，报单位负责人批准，并在财会岗位责任制中予以明确。(五)财会主管人员必须符合以下条件：1、坚持原则、廉洁奉公、具有较高的政策、业务水平和职业道德水准。2、熟悉国家财经法律、法规、规章和方针政策，掌握文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:

4、CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T

5、1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:

6、CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T

7、1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:

8、CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T

9、1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:

10、CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1本单位业务管理的有关知识。3、除取得会计从业资格证书外，还应当具备会计师以上专业技术职务资格或者从事会计工作三年以上经历。4、熟悉会计工作各个岗位的技术操作规程和核算方法。5、身体状况能适应本职工作的要求。财务主管人员的任免，必须报经上级人事、财会部门批准。(六)会计人员必须符合以下条件：1、具备中专以上财会学历和必要的专业知识，具备会计从业资格且持有会计从业资格证书。2、熟悉国家有关法律、法规、规章、制度。3、已聘任(用)技术职务的会计人员掌握

11、计算机能力应达到铁路初级标准。4、坚持原则、廉洁奉公、遵守职业道德。5、具有良好的身体素质。(七)任(聘)用会计人员应当实行回避制度。领导班子成员的直系亲属不得担任财会主管人员。财会主管人员的直系亲属不得在财会部门中任职。有直系亲属关系的人员不得在同一财会部门中任职。(八)财会主管人员、会计人员因工作调动或离职，必须将本人所经管的会计工作，在办理调转手续之前，全部移交接替人员。没有办清交接手续。不得调动或离职。移文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9

12、R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2

13、L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9

14、R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2

15、L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9

16、R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2

17、L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9

18、R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1交人员因病或其他特殊原因不能亲自办理移交的，可由移交人员委托代办移交。二、会计处理程序(一)采用记帐凭证核算形式，并按以下流程进行会计处理：经办人员在经济业务事项发生后，应当取得或填制原始凭证，及时送交财会部门-会计人员审核原始凭证，根据审核无误的原始凭证或原始凭证汇总表编制收款、付款、转帐凭证-稽核人员审核-财务主管审核-出纳人员根据收款、付款凭证办理收付业务，登记库存现金日记帐-帐务人员根据记帐凭证登记明细分类帐、总帐，期末，将总帐与库存现金日记帐和银行日记帐和各明细分类帐的余额核对相符-根据帐簿记录及其他有关资料编制财务会计报告。(

19、二)业务经办人员必须根据实际发生的经济业务事项，按国家统会计制度和铁路会计基础工作规范的要求取得或填制原始凭证。1、内容是否填写齐全并符合规定，与经济业务内容是否相符。2、接收单位是否为正确。3、收据、发票种类是否符合规定，是否在有效期内，大小写金额是否相符。文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2

20、R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 Z

21、H2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2

22、R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 Z

23、H2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2

24、R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 Z

25、H2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E14、裁剪发票的裁剪金额是否与小写金额相符。限额发票的填写余额是否超过最高限额。5、发票是否有税务局统

26、一监制章、行政事业性收费收据是否有行政事业收费专用章;从外单位取得收据、发票是否加盖单位财务专用章或发票专用章。6、收据、发票金额有否涂改、是否与发生的经济业务金额相符。7、购买图书、药品及其他实物时，发票中无明细项目的，是否附有与发票总金额相符且加盖了对方公章或财务专用章的明细表。经办人应及时将手续完备的原始凭证送交会计机构。(三)制证人员应根据国家统一的会计制度、铁路会计基础工作规范的规定以及财务收支计划或预算、合同等，对原始凭证的真实性、合法性、有效性进行审核。制证(报销)人员对不真实、不合法的原始凭证不予接受，并向财会主管人员报告;财会主管人员应向单位负责人报告;对重大的不真实、不合法

27、的经济业务事项，财会主管人员还应当向上级财会主管部门报告。制证(报销)人员对记载不准确、不完整的原始凭证应予以退回，并要求经办人员按照国家统一的会计制度的规定更正、补充。根据会计法的规定：原始凭证记载的各项内容均不文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L

28、1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R

29、9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L

30、1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R

31、9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L

32、1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R

33、9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1得涂改;原始凭证有错误的，应当由出具单位重开，不得在原始凭证上更正。三、货币资金的管理(一)货币资金必须集中由财会部门统管理，所有货币资金收文都必

34、须纳入财会部门统核算。其他任何部门未经财会部门授权或委托，不得擅自办理收付业务和开具各种收款凭据和发票，不得设立“小金库”。(二)银行帐户的开立，必须符合中国人民银行银行帐户管理办法以及上级财会主管部门关于银行帐户管理的规定。未经上级财会主管部门批准，不得开设银行帐户，不得公款私存，不得出租借银行帐户。(三)会计人员必须严格按现金管理暂行条例、支付结算办法、票据法等有关规定进行货币收付业务的管理和核算。(四)从银行提取现金。必须如实写明用途、不得超限额提取备用金。财务部门必须配备带有报警装置的防抢劫安全箱(包)、取送现金时必须使用。到银行存取款时，各单位必须严格执行派员护送或专车接送规定。即：

35、一万元及以下的现金取送必须两人同行，一万元及以上的现金取送必须派专车接送，十万元及以上的现金取送必须专车接送并派保卫人员护送。(五)交款人向财务交纳现金，必须填制现金缴款单，注文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9

36、R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2

37、L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9

38、R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2

39、L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9

40、R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2

41、L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1明缴款事由。会计人员必须根据现金缴款单开具收款收据。出纳人员根据收款收据清点现金入库;收妥现金入库后，应在收款收据及所附的原始凭证的空白处加盖“收讫”戳记。财会主管人员根据出纳入员签章

42、并加盖“收讫”戳记的收款收据，在收款收据上加盖财务专用章、并签章。制证人员必须根据审核无误的收款收据的记帐联和现金缴款单及其他有关资料及时编制现金收款凭证并签章。(六)工资、奖金应委托金融机构代发、必须由金融机构出具加盖银行结算章的代发清单，作为支付工资奖金的付款凭证的附件。(七)各部门应将领取的工资奖金及时发放到个人，于次月底前将签收单上交到财会部门，到时不交或迟交的要对经办人进行考核，上交财会部门的签收单不得使用复印件或复写件。(八)银行对帐单必须由开户银行提供并加盖开户银行结算章，不得以复印件代替。银行存款帐户余额必须与银行对帐单核对相符。如不一致、应查明原因：属于记帐错误的，应及时调整

43、;属于未达帐项造成的、应编制银行存款余额调节表调节相符。(九)财会主管人员应当定期或不定期地对库存现金、银行存款日记帐和银行对帐单进行抽查，每月不得少于二次发现问题及时处理、并将抽查结果记入库存现金抽查簿、银文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N

44、8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T

45、6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N

46、8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T

47、6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N

48、8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T

49、6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1文档编码:CH1X2R9R9T6 HP2F3A7T1Y6 ZH2L1N8S9E1行存款抽查簿。四、存货管理(一)本制度所称存货.是指在生产经营过程中为耗用或销售而储存的各种有形资产，包括各种原材料、燃料、包装物、生产工具、低值耗品

50、、委托加工物资、在产品、产成品和商品等。(二)物资采购业务一律由部门归口办理。生产材料、工具由材料室采购、收发、登记，办公用品、除生产工具以外的生产、生活低值易耗品由总务采购、收发、登记。并实行分级、分权管理。材料物资的采购、验收、保管、核算、批准人员必须相互分开.不得由一人兼任。材料物资采购必须贯彻“谁采购，谁负责”的原则，采购人员对采购材料物资的价格、质量、数量、交货期及使用安全全过程负责。材料物资采购过程中所产生的回扣必须及时上交单位财部门入帐。(三)物资采购业务按以下流程办理：编制采购计划主任审核批准签订采购合同或协议-供货-物资验收-货款结算。(四)物资储备实行定量、定额管理，根据情

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关键词：: 单位财务内部控制制度

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