xxxx公司会计内部控制制度

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1、xxxx公司会计内部控制制度二○○七年xxx月第1页共2页目录第一章总则1第二章会计内部控制的目标和原则11．建立健全会计内部控制制度的主要目标是：12．公司制定会计内部控制制度所遵循的原则：1第三章会计内部控制制度的体系、主要内容2第四章货币资金控制制度31、总则32、岗位分工和授权批准33、现金管理74、银行存款管理85、票据管理96、货币资金收支计划、记录及报告97、损失责任：108、监督检查10第五章存货控制制度121、总则122、岗位分工与授权批准123、存货取得、验收与入库控制134、仓储与

2、保管控制195、领用、发出与处置控制216、存货盘点267、存货记录和报告控制278、监督检查27第六章对外投资控制制度291、总则292、岗位分工与授权批准293、投资过程控制324、监督检查45第七章固定资产控制制度471、总则472、岗位分工与授权批准473、固定资产取得与验收控制494、固定资产的日常管理控制505、固定资产处置和转移控制526、监督检查54第八章工程项目控制制度541、总则542、岗位分工和授权批准553、工程项目决策控制564、工程项目实施控制·585、监督检查·······

3、····60第九章筹资控制制度··············621、总则·············································622、岗位分工与授权批准···········623、筹资过程控制··················634、公司具体筹资业务操作·····················675、监督检查··············································69第十章销售控制制度······················

4、·············70第2页共2页1、总则·····················································702、岗位分工与授权批准··························703、销售和发货控制··································714、销售货款收取控制······························755、销售记录控制······································76

5、6、监督检查··············································76第十一章销售退货控制制度··································771、总则·····················································772、岗位分工和授权审批··························773、退货业务流程·····································77第十二章成本费

6、用控制制度····································801、总则····················································802、岗位分工和授权批准·························803、成本费用管理基础·······························814、成本费用控制······································835、成本费用核算················

7、·······················866、监督检查·············································86第十三章坏账损失审批控制制度················871、总则····················································872、岗位分工和授权审批··························873、坏账损失核销审批程序及审批要求······························

8、·····884、财务处理和核销后催收·······························89第十四章担保控制制度··········································911、总则····················································912、岗位分工、权责划分和授权审批·····················913、担保评估·············