《企業(yè)內(nèi)部控制與稅控流程手冊(cè)》

1、企業(yè)內(nèi)部控制與稅控流程手冊(cè)企業(yè)內(nèi)部控制與稅控流程手冊(cè)目錄第1章企業(yè)內(nèi)部控制流程—資金............................................................................................611資金與授權(quán)批準(zhǔn)控制..........................................................................

2、..........................6111資金支付業(yè)務(wù)流程..........................................................................................6112資金授權(quán)審批流程................................................................................

3、..........812現(xiàn)金和銀行存款控制..................................................................................................10121借出款項(xiàng)審批流程.......................................................................................

4、.10122銀行賬戶核對(duì)流程........................................................................................12第2章企業(yè)內(nèi)部控制流程—采購..........................................................................................1421請(qǐng)購審批與預(yù)算控

5、制....................................................................................................14211請(qǐng)購審批業(yè)務(wù)流程........................................................................................14212采購預(yù)算業(yè)務(wù)流程.....

6、...................................................................................1622采購與采購驗(yàn)收控制..................................................................................................18221采購業(yè)務(wù)招標(biāo)流程.............

7、...........................................................................18222供應(yīng)商的評(píng)選流程........................................................................................20第3章企業(yè)內(nèi)部控制流程——存貨...........................

8、...............................................................2231存貨與授權(quán)批準(zhǔn)控制..................................................................................................22311存貨采購請(qǐng)購流程.................................

9、.......................................................22312存貨采購管理流程........................................................................................2432存貨驗(yàn)收與保管控制...................................................

10、...............................................26321外購存貨驗(yàn)收流程........................................................................................26322存貨存放管理流程...........................................................

11、.............................28第4章企業(yè)內(nèi)部控制流程——銷售..........................................................................................3041銷售與授權(quán)審批控制.......................................................................

12、...........................30411銷售業(yè)務(wù)審批流程........................................................................................30412銷售定價(jià)業(yè)務(wù)流程...............................................................................

13、.........3242銷售發(fā)貨與合同控制..................................................................................................34421銷售發(fā)貨業(yè)務(wù)流程.......................................................................................

14、.34422賒銷業(yè)務(wù)管控流程........................................................................................36第5章企業(yè)內(nèi)部控制流程——工程項(xiàng)目..................................................................................3851工程項(xiàng)目與授權(quán)批準(zhǔn)控制..

15、........................................................................................38511工程項(xiàng)目業(yè)務(wù)流程........................................................................................38512工程項(xiàng)目審批流程..................

16、......................................................................4152工程項(xiàng)目評(píng)價(jià)與發(fā)包控制..........................................................................................43521項(xiàng)目評(píng)價(jià)分析流程................................

17、........................................................43《企業(yè)內(nèi)部控制與稅控流程手冊(cè)》1212擔(dān)保業(yè)務(wù)風(fēng)險(xiǎn)評(píng)估流程............................................................................102122擔(dān)保監(jiān)督與披露控制..........................................

18、....................................................1041221擔(dān)保項(xiàng)目跟蹤監(jiān)督流程............................................................................1041222擔(dān)保項(xiàng)目信息披露流程..........................................................

19、..................106第13章企業(yè)內(nèi)部控制流程—合同協(xié)議..............................................................................108131合同與審批控制...........................................................................................

20、............1081311合同管理流程............................................................................................1081312合同談判流程..........................................................................................

21、...110132合同訂立登記控制...................................................................................................1121321合同簽訂流程...........................................................................................

22、..1121322合同登記流程.............................................................................................114第14章企業(yè)內(nèi)部控制流程——業(yè)務(wù)外包..............................................................................116141業(yè)務(wù)外包與審批

23、控制...............................................................................................1161411核心業(yè)務(wù)外包申請(qǐng)流程............................................................................1161412非核心業(yè)務(wù)外包申請(qǐng)流程............

24、............................................................118142項(xiàng)目計(jì)劃及資質(zhì)控制..............................................................................................1201421項(xiàng)目計(jì)劃書審核流程...................................

25、.............................................1201422承包方資質(zhì)審查流程................................................................................122第15章企業(yè)內(nèi)部控制流程——對(duì)子公司的控制.......................................................

26、...........124151對(duì)子公司業(yè)務(wù)層面的控制......................................................................................1241511子公司重大投資審核流程........................................................................1241512子公司投資項(xiàng)目評(píng)估

27、流程........................................................................126152母子公司合并財(cái)務(wù)報(bào)表控制..................................................................................1281521母子公司合并抵銷分錄編制流程.........................

28、...................................1281522母子公司合并財(cái)務(wù)報(bào)表編制流程............................................................130第16章企業(yè)內(nèi)部控制流程——財(cái)務(wù)報(bào)告編制與披露............................................................132161財(cái)務(wù)報(bào)告編制準(zhǔn)備及其控制

29、..................................................................................1321611年度財(cái)務(wù)報(bào)告方案編制流程....................................................................1321612重大影響交易會(huì)計(jì)處理流程................................

30、....................................134162財(cái)務(wù)報(bào)告編制及其控制..........................................................................................1361621年度財(cái)務(wù)報(bào)告編制流程.............................................................

31、...............1361622合并會(huì)計(jì)報(bào)表編制范圍變更流程............................................................138第17章企業(yè)內(nèi)部控制流程——人力資源..............................................................................140171人力資源規(guī)劃與需求控制........

32、..............................................................................1401711戰(zhàn)略規(guī)劃業(yè)務(wù)流程....................................................................................1401712員工需求分析流程............................

33、........................................................142172人員招聘培訓(xùn)與離職控制......................................................................................1441721職位分析流程................................................

34、............................................1441722招聘管理流程............................................................................................146第18章企業(yè)內(nèi)部控制流程——信息系統(tǒng)..................................................

35、............................149181信息系統(tǒng)與審批控制..............................................................................................1491811信息系統(tǒng)戰(zhàn)略規(guī)劃流程..................................................................

36、..........1491812重要信息系統(tǒng)政策制定流程....................................................................151182系統(tǒng)開發(fā)與維護(hù)控制..............................................................................................1531821信息系統(tǒng)自行開