熱電公司內(nèi)部控制手冊(含工作流程匯編)

1、滿洲里達賚湖熱電有限公司內(nèi)部控制手冊—1—目錄1手冊概述...........................................................................................................................................................11.1編制目的.............................

2、.......................................................................................................................11.2編制原則.............................................................................................

3、.......................................................11.2.1方法性與實用性相結(jié)合.....................................................................................................................11.2.2風(fēng)險預(yù)控與業(yè)務(wù)管理相結(jié)合..............

4、...............................................................................................11.3編制依據(jù).....................................................................................................................

5、...............................21.4內(nèi)部控制體系框架....................................................................................................................................21.5手冊執(zhí)行與更新..................................

6、......................................................................................................21.6手冊頒布與生效...........................................................................................................

7、.............................32內(nèi)部環(huán)境...........................................................................................................................................................32.1組織結(jié)構(gòu)......................

8、..............................................................................................................................32.1.1組織結(jié)構(gòu)的建立.................................................................................

9、................................................32.1.2組織結(jié)構(gòu)中職責(zé)和權(quán)利的分配.........................................................................................................32.2人力資源政策及程序...................................

10、.............................................................................................42.2.1錄用、培訓(xùn)、考核、任免、薪酬和離職政策及程序.....................................................................42.2.2對人力資源部門的監(jiān)督..............

11、.......................................................................................................82.3企業(yè)文化.............................................................................................................

12、.......................................82.4反舞弊程序和控制..................................................................................................................................102.4.1反舞弊控制環(huán)境.........................

13、......................................................................................................102.4.2反舞弊控制措施........................................................................................................

14、.......................122.4.3反舞弊信息和溝通...........................................................................................................................132.5社會責(zé)任..................................................

15、................................................................................................133風(fēng)險管理.....................................................................................................................

16、....................................133.1風(fēng)險確認(rèn)與識別程序..............................................................................................................................133.2風(fēng)險評估...................................

17、...............................................................................................................143.3風(fēng)險應(yīng)對....................................................................................................

18、..............................................154控制活動.........................................................................................................................................................184.1控制目標(biāo).....

19、.............................................................................................................................................184.2控制措施......................................................................

20、............................................................................184.3制度和流程體系....................................................................................................................................

21、..184.4定期評估和修訂.....................................................................................................................................195信息與溝通.................................................................

22、....................................................................................195.1信息.................................................................................................................................

23、.........................195.1.1內(nèi)部信息收集與處理.......................................................................................................................195.1.2外部信息收集與處理............................................

24、..........................................................................205.1.3信息報告.......................................................................................................................................

25、...215.2溝通.........................................................................................................................................................22滿洲里達賚湖熱電有限公司內(nèi)部控制手冊—3—2.2.1工資分配管理流程.....................

26、.....................................................................................................952.2.2薪酬計算與發(fā)放管理流程.....................................................................................................

27、..........972.2.3企業(yè)年金繳費管理流程..................................................................................................................992.2.4企業(yè)年金停繳或恢復(fù)繳費管理流程.........................................................

28、...................................1012.2.5企業(yè)年金領(lǐng)取管理流程................................................................................................................1032.3培訓(xùn)管理.............................................

29、..................................................................................................1052.3.1培訓(xùn)預(yù)算編制與審批管理流程.....................................................................................................

30、1052.3.2.培訓(xùn)實施與反饋管理流程.............................................................................................................1073營銷管理...................................................................................

31、....................................................................1093.1電力營銷管理流程................................................................................................................................1093.2燃料采購

32、管理流程................................................................................................................................1133.3熱力營銷管理............................................................................

33、............................................................1153.3.1入網(wǎng)管理.........................................................................................................................................1153.3.2熱價管

34、理.........................................................................................................................................1173.3.3熱費回收......................................................................

35、...................................................................1173.3.4稽查管理.........................................................................................................................................1203

36、.3.5報表管理.........................................................................................................................................1224財務(wù)管理...................................................................

37、...................................................................................1244.1收入管理...............................................................................................................................

38、.................1244.1.1范圍.................................................................................................................................................1244.1.2控制目標(biāo)....................................

39、.....................................................................................................1244.1.3流程相關(guān)會計科目.......................................................................................................

40、..................1244.1.4流程主要風(fēng)險.................................................................................................................................1244.1.5流程描述...............................................

41、..........................................................................................1244.2生產(chǎn)成本及存貨管理...................................................................................................................

42、.........1364.2.1范圍.................................................................................................................................................1364.2.2控制目標(biāo)............................................

43、.............................................................................................1364.2.3流程相關(guān)會計科目...............................................................................................................

44、..........1364.2.4流程主要風(fēng)險.................................................................................................................................1364.2.5流程描述.......................................................

45、..................................................................................1364.3費用性支出管理.............................................................................................................................

46、.......1644.4稅務(wù)管理................................................................................................................................................1714.5資金管理.................................................

47、..............................................................................................1844.6賬務(wù)處理....................................................................................................................

48、............................2004.7籌資管理...............................................................................................................................................2084.8會計報表附注管理.........................

49、.......................................................................................................2134.9全面預(yù)算管理.........................................................................................................

50、..............................2214.10人工成本管理流程..............................................................................................................................2324.11工程竣工決算報告管理流程..............................

51、...............................................................................2374.12預(yù)付款管理流程...............................................................................................................................

52、...2435安全環(huán)保管理..............................................................................................................................................2465.1安全監(jiān)督管理.....................................................