【正文】 .....................................................................................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 .........................................................................................132 / 28一 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(lèi) ........................................................................................................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 ...................