【正文】 春龍集團財務制度春龍集團財務部二零零一年三月三十日1 / 34目錄第一章 固定資產(chǎn)管理制度 .......................................................................................3一 總則 ..............................................................................................................................3二 固定資產(chǎn)的標準與分類 ..............................................................................................3三 固定資產(chǎn)的管理體系 ..................................................................................................4四 固定資產(chǎn)的交付使用 ..................................................................................................4五 固定資產(chǎn)的調撥 ..........................................................................................................4六 固定資產(chǎn)的出租、出借、轉讓、捐贈 ......................................................................4七 固定資產(chǎn)的清查 ..........................................................................................................5八 固定資產(chǎn)的報廢 ..........................................................................................................5九 固定資產(chǎn)的清理 ..........................................................................................................6十 固定資產(chǎn)的更新 ..........................................................................................................6十一 固定資產(chǎn)修理 ..........................................................................................................6十二 土地的管理 ..............................................................................................................7十三 固定資產(chǎn)累計折舊的核算管理 ..............................................................................7第二章 流動資產(chǎn)管理制度 .......................................................................................9一 總則 ..............................................................................................................................9二 流動資產(chǎn)的綜合計劃管理 ..........................................................................................9三 貨幣資金的管理 ..........................................................................................................9四 應收賬款、預付賬款及其他應收賬款的管理 ........................................................10五 存貨的管理 ................................................................................................................10六 流動資產(chǎn)的清查 ........................................................................................................11七 流動資產(chǎn)的分析與考核 ............................................................................................11第三章 貨幣資金管理制度 .....................................................................................12一 總則 ............................................................................................................................12二 現(xiàn)金管理 .....................................................................................................................12三 銀行存款管理 ............................................................................................................13四 其他貨幣資金管理 ....................................................................................................13第四章 結算中心管理制度 .....................................................................................14一 總則 ............................................................................................................................142 / 34二 結算中心的職責 ........................................................................................................14三 結算紀律 ....................................................................................................................14第五章 成本管理制度 .............................................................................................15一 總則 ............................................................................................................................15二 成本管理 ....................................................................................................................16三 成本核算 ....................................................................................................................18四 期間費用 ....................................................................................................................22五 成本分析 ....................................................................................................................25六 成本預測與考核 ........................................................................................................25第六章 會計電算化管理制度 .................................................................................27一 總則 ............................................................................................................................27二 會計電算化管理的基本任務 ....................................................................................27三 會計電算化的工作規(guī)范 ............................................................................................27第七章 會計人員工作交接制度 .............................................................................28一 總則 ............................................................................................................................28二 移交前的準備工作 ....................................................................................................28三 監(jiān)交 ............................................................................................................................28四 業(yè)務交接的具體要求 ................................................................................................28第八章 會計檔案管理制度 .....................................................................................30一 總則 ............................................................................................................................30二 會計檔案的歸集 ........................................................................................................30三 會計檔案的分類 .............................................................