【正文】 x 能集團(tuán)財務(wù)管理制度 1 目 錄 資金管理制度 ................................................................................................................................................. 3 第一章 總則 ............................................................................................................................................ 3 第二章 管理機(jī)構(gòu) ................................................................................................................................... 4 第三章 資金預(yù)算管理 ........................................................................................................................... 5 資金預(yù)算編制程序 .......................................................................................................................... 5 資金預(yù)算的內(nèi)容（包括但不限于） ............................................................................................. 5 第四章 銀行存款和外部結(jié)算 ............................................................................................................... 7 第五章 資金調(diào)撥和內(nèi)部結(jié)算 ............................................................................................................... 8 第六章 現(xiàn)金管理制度 .........................................................................................................................10 第七章 其它 ..........................................................................................................................................13 擔(dān)保管理 ........................................................................................................................................13 銀行賬戶管理 ................................................................................................................................13 資金檢查 ....................................................................................................................................13 第八章 附 則 ........................................................................................................................................14 成本管理制度 ...............................................................................................................................................15 第一章 總則 ..........................................................................................................................................15 第二章 成本管理 .................................................................................................................................17 成本預(yù)測 ........................................................................................................................................17 成本計劃 ........................................................................................................................................18 成本核算 ........................................................................................................................................18 成本控制 ........................................................................................................................................19 成本分析 ........................................................................................................................................20 成本考核 ........................................................................................................................................21 第三章 水電運營維護(hù)項目成本管理 ................................................................................................22 第四章 附則 ..........................................................................................................................................23 費用管理制度 ...............................................................................................................................................24 第一章 總 則 ......................................................................................................................................24 第二章 日常費用開支規(guī)定 .................................................................................................................25 第三章 審批報銷原則及程序 .............................................................................................................33 第四章 附則 ..........................................................................................................................................35 利潤中心制度 .......................................................................................................................................36 第一章 總則 ..........................................................................................................................................36 第二章 組織機(jī)構(gòu) .................................................................................................................................37 第三章 管理方式 .............................................................................................................................38 第四章 資產(chǎn)劃分 .............................................................................................................................39 第五章 考核激勵 .................................................................................................................................40 第六章 附則 ..........................................................................................................................................41 財務(wù)分析制度 ...............................................................................................................................................42 2 第一章 總則 ..........................................................................................................................................42 第二章 財務(wù)分析的內(nèi)容 .....................................................................................................................43 第三章 財務(wù)分析的程序、方法和報告要 求 .......