【正文】 ...................1二 固定資產(chǎn)的標(biāo)準(zhǔn)與分類 .............................................................................................1三 固定資產(chǎn)的管理體系 .................................................................................................2四 固定資產(chǎn)的交付使用 .................................................................................................2五 固定資產(chǎn)的調(diào)撥 .........................................................................................................2六 固定資產(chǎn)的出租、出借、轉(zhuǎn)讓、捐贈(zèng) .....................................................................3七 固定資產(chǎn)的清查 .........................................................................................................3八 固定資產(chǎn)的報(bào)廢 .........................................................................................................3九 固定資產(chǎn)的清理 .........................................................................................................4十 固定資產(chǎn)的更新 .........................................................................................................4十一 固定資產(chǎn)修理 .........................................................................................................5十二 土地的管理 .............................................................................................................5十三 固定資產(chǎn)累計(jì)折舊的核算管理 .............................................................................5第二章 流動(dòng)資產(chǎn)管理制度 .....................................................................................7一 總則 .............................................................................................................................7二 流動(dòng)資產(chǎn)的綜合計(jì)劃管理 .........................................................................................7三 貨幣資金的管理 .........................................................................................................8四 應(yīng)收賬款、預(yù)付賬款及其他應(yīng)收賬款的管理 .........................................................8五 存貨的管理 .................................................................................................................8六 流動(dòng)資產(chǎn)的清查 .........................................................................................................9七 流動(dòng)資產(chǎn)的分析與考核 .............................................................................................9第三章 貨幣資金管理制度 ...................................................................................11一 總則 ...........................................................................................................................11二 現(xiàn)金管理 ....................................................................................................................11三 銀行存款管理 ...........................................................................................................12四 其他貨幣資金管理 ...................................................................................................12第四章 財(cái)務(wù)部管理制度 .......................................................................................13一 總則 ...........................................................................................................................13二 財(cái)務(wù)部的職責(zé) ...........................................................................................................13三 結(jié)算紀(jì)律 ...................................................................................................................13第五章 會(huì)計(jì)人員工作交接制度 ...........................................................................14一 總則 ...........................................................................................................................14二 移交前的準(zhǔn)備工作 ...................................................................................................14三 監(jiān)交 ...........................................................................................................................14四 業(yè)務(wù)交接的具體要求 ...............................................................................................14第六章 會(huì)計(jì)檔案管理制度 ...................................................................................16一 總則 ...........................................................................................................................16二 會(huì)計(jì)檔案的歸集 .......................................................................................................16三 會(huì)計(jì)檔案的分類 .......................................................................................................16四 會(huì)計(jì)檔案的整理組卷 ...............................................................................................16五 會(huì)計(jì)檔案的歸檔 .......................................................................................................17六 會(huì)計(jì)檔案的排列編目 ...............................................................................................17七 會(huì)計(jì)檔案的保管期限 ...............................................................................................18第七章 費(fèi)用管理 制度（待討論） .........................................................................19一 總則 .......................................................................................................................19二 公司員工出差管理辦法 .......................................................................................19三 職務(wù)消費(fèi)管理辦法 ...............................................................................................22四 日常財(cái)務(wù)手續(xù)辦理程序規(guī)定 ............................