建设公司财务管理制度及流程图目录第一章总则.............................................................1第二章范围.............................................................1第三章财务管理职能.......................................................1第四章财务管理部组织结构图...............................................2第五章财务员工岗位职责...................................................3一、财务经理岗位职责..................................................3二、主管会计岗位职责..................................................3三、出纳员岗位职责....................................................4第六章财务各项工作管理要求...............................................5一、预算管理要求.......................................................5二、资金管理要求.......................................................5三、应收及预付款管理要求...............................................6四、固定资产管理要求..................................................7五、收入、成本、费用管理要求...........................................7六、会计档案管理要求...................................................7七、发票管理要求.......................................................8八、其他资产管理要求...................................................9第七章财务管理审批流程图.................................................9一、财务预算流程图.....................................................9二、资金收支预算流程图................................................10三、借款审批流程图....................................................11四、报销审批流程图....................................................12五、预付款审批流程图..................................................13六、薪资支付流程图....................................................14七、工程款结算审批流程图..............................................15第八章附则............................................................16第一章总则一、依据《中华人民共和国会计法》、《企业会计准则》、《小企业会计准则》制定本...
