財務部門管理思路

1、精選優(yōu)質(zhì)文檔-傾情為你奉上財務部門管理思路財務中心管理思路 一、財務部門管理職能 (一)職能 1、為企業(yè)構建科學、合理的財務管理體系，研究、制定并執(zhí)行本企業(yè)的財務戰(zhàn)略規(guī)劃 2、合理規(guī)劃企業(yè)資金籌集、運用、分配等財務收支活動，合理配置企業(yè)現(xiàn)有的資金資源 3、負責企業(yè)現(xiàn)有資金分配及使用等事宜，并為相關決策提供財務信息支持與建議 4、開展企業(yè)財務預算、預算控制、財務決算等管理工作 5、負責企業(yè)總體稅務籌劃工作，合理控制企業(yè)資金成本 (二)權力 1、有對企業(yè)經(jīng)營及財務運作狀況的建議權 2、有對企業(yè)投融資方案的提案權和審核權 3、有對企業(yè)經(jīng)營成果、財務收支情況等各個方面進行稽核審查的權力 4、有對預算執(zhí)

2、行情況的監(jiān)督權 二、日常管理職能 1、日常部門管理:會計核算、報表編制、財務分析、核算審核、信息披露; 2、財務管理:財務審核、稽核審計、稅收籌劃、融資管理、檔案管理、內(nèi)外協(xié)調(diào); 3、財務監(jiān)控:資金管理、費用控制、成本控制、價格控制、存貨管理、資產(chǎn)管理、對賬管理、網(wǎng)絡檢查; 4、管理規(guī)范:績效考核、團隊建設、培訓工作、制度建設。 5、內(nèi)控部門職責:從評價各部門的內(nèi)部控制制度入手，在生產(chǎn)、采購、銷售、人力資源管理等各個領域查找管理漏洞，識別并防范風險，查錯糾弊，對既成損失提出應對策略等。 (1)對公司各管理部門、各事業(yè)部的經(jīng)營業(yè)績以及采購、銷售、倉儲、物流等合同簽訂與履行等有關經(jīng)濟活動進行審計監(jiān)

3、督和評價; (2)對公司各管理部門、各事業(yè)部采購、生產(chǎn)、銷售、工程、質(zhì)量、安全、環(huán)保等各項內(nèi)部控制和風險防范系統(tǒng)的完整性、合理性和有效性及執(zhí)行情況進行審查和評價，并督促其建立健全內(nèi)部控制體系和風險防范體系; (3)對公司各事業(yè)部主要負責人進行任期內(nèi)經(jīng)濟責任審計; (4)對公司、各事業(yè)部基建工程、重大技術改造和大修等立項、預算、決算、施工進度和施工質(zhì)量等進行監(jiān)督和審核; ultrasound 3 months; superficial vascular Sonography 1 month; Interventional Ultrasound 1 month. Nuclear Imaging:

4、PET/CT 6 months; SPECT 4 months and radionuclide therapy for 2 months. Three, training contents and requirements (a) the 1th to 12th month (phase I) 1. purpose rotary system knowledge and understanding of the basic theory, basic skills and basic operations, master of the discipline involved in commo

5、n diseases and frequently-occurring diseases of the basic principles of diagnosis and treatment. Understanding of these professional groups work programs, content and the related clinical knowledge. 2. basic requirements (1) Department of Radiology: the mastery: the basic theory of x-ray, including

6、general radiology, CT and MRI Imaging principle and technique. Writing principles of radiographic diagnostic report and complete schedule 1 to the diseases, the number of cases of report writing, requiring trainees diagnostic report written at least 50 a week. Familiar: principles of radiographic me

7、thods of observation and analysis, diagnosis, understanding of x-ray diagnostic value and clinical application of limits. About: x-ray radiography, CT, and MRI examination methods of operation. Disease and case requirements: System (inspection) disease/operation name (times) (?) nervous system (domi

8、nated by CT and MRI) 15 15 15 brain brain tumor cerebral infarction of cerebral hemorrhage outside the . ? complete schedule 3 to the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demonstrates Ray protection princ

9、iples 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate determination 5 times kidney function (kidney figure) determination and the report writing (5)對公司、各事業(yè)部工程招投標業(yè)務進行監(jiān)督和工程材料報價的審核; (6) 負責管理資產(chǎn)管理會計、材料核算員及工資核算員的日常工作; 三、 財務部門崗位設置 崗位

10、設置體現(xiàn)專業(yè)化同時要有“實用性”，同時明確上下級關系和主要職責，使之起到相互監(jiān)督、相互促進的作用,崗位設置如下所示: 財務總監(jiān) 財務經(jīng)理 駐外會計 資金經(jīng)理 內(nèi)控經(jīng)理 成成稅審預外出投價內(nèi)材工固出倉本本務核算銷納 融格銷料資定納管主會會專會會資及會會核員 員 資管 計 計 員 計 計 管內(nèi)計 計 算產(chǎn)理控員 會計 員 專員 財務經(jīng)理:徐益飛(共5人) 成本主管(稅兵)、成本會計(方小路)、稅務會計(洪金良)、審核專員(蔡麗夏)、預算會計(王亞楠) 資金經(jīng)理:董金素(4人) 出納(吳琪婉、王濱芬)、外銷銷售會計(陳杰)、駐外會計(周紅) 內(nèi)控經(jīng)理:蔡永峰(9人) 材料會計(蔡菊花、林君、應青紅、

11、沈鑫輝) 工資核算員(吳英英、陳姝穎) 固定資產(chǎn)核算主管(常紅) 價格及內(nèi)控專員(阮兵兵) 內(nèi)銷銷售會計(朱瀟清) ultrasound 3 months; superficial vascular Sonography 1 month; Interventional Ultrasound 1 month. Nuclear Imaging: PET/CT 6 months; SPECT 4 months and radionuclide therapy for 2 months. Three, training contents and requirements (a) the 1th to

12、12th month (phase I) 1. purpose rotary system knowledge and understanding of the basic theory, basic skills and basic operations, master of the discipline involved in common diseases and frequently-occurring diseases of the basic principles of diagnosis and treatment. Understanding of these professi

13、onal groups work programs, content and the related clinical knowledge. 2. basic requirements (1) Department of Radiology: the mastery: the basic theory of x-ray, including general radiology, CT and MRI Imaging principle and technique. Writing principles of radiographic diagnostic report and complete

14、 schedule 1 to the diseases, the number of cases of report writing, requiring trainees diagnostic report written at least 50 a week. Familiar: principles of radiographic methods of observation and analysis, diagnosis, understanding of x-ray diagnostic value and clinical application of limits. About:

15、 x-ray radiography, CT, and MRI examination methods of operation. Disease and case requirements: System (inspection) disease/operation name (times) (?) nervous system (dominated by CT and MRI) 15 15 15 brain brain tumor cerebral infarction of cerebral hemorrhage outside the . ? complete schedule 3 t

16、o the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demonstrates Ray protection principles 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate

17、determination 5 times kidney function (kidney figure) determination and the report writing 四、財務部門管理方法 財務部門管理方法概括為:一個堅持，兩個觀點，三個機制，四個統(tǒng)一。 1、一個堅持:垂直管理 堅持垂直管理:業(yè)務明確、職責明確、層級管理清晰，主要包括人事權、業(yè)務權、定薪權和考核權。要求每位下屬直接向一位上級負責，在上下級之間形成一條清晰的指揮鏈，否則下屬面對來自多個主管的沖突要求和優(yōu)先處理要求而無所適從。 2、兩個觀點:以賬管人，以賬管物 以賬管人:財務人員工作做的是否出色，基本出發(fā)點就是通過“

18、賬”進行評價，“賬”做得規(guī)范、細化、真實、準確、完整和及時，說明基本工作做好了。 “以賬管物”:一應評價實物管理是否安全和高效利用，則要先檢查實物的“賬”做得是否準確和真實，只有實物“賬”準確和真實，才能對實物管理水平做出評價。 3、三個機制:績效考核機制、工作責任管理機制、總結計劃匯報機制 建立完善的績效考核機制:通過財務人員考核制度進行管理。 建立工作責任管理機制:通過這個機制強調(diào)主動做好工作的重要性。 建立月有度工作總結和計劃匯報機制:通過“月度工作總結和計劃匯報表”對日常財務管理進行監(jiān)控。 4、四個統(tǒng)一:統(tǒng)一財務制度、統(tǒng)一會計政策、統(tǒng)一人事管理、統(tǒng)一人事委派和調(diào)度。統(tǒng)一財務制度和統(tǒng)一會

19、計政策，最根本的目的是統(tǒng)一核算口徑和規(guī)范動作。統(tǒng)一人事管理和統(tǒng)一人事委派和高度，最根本的目的是確?！按怪惫芾怼甭涞綄嵦幒蛢?yōu)化內(nèi)部人力資源。 五、崗位職責及相應績效考核指標 (一)財務總監(jiān) 1、職責 )根據(jù)企業(yè)發(fā)展戰(zhàn)略，組織制定財務規(guī)劃;負責指導財務部門制定和完善財務政策和管理制(1度;組織監(jiān)督各項財務制度的執(zhí)行情況 (2)參與本企業(yè)重大財務事項、業(yè)務問題的決策，包括參與制訂企業(yè)年度經(jīng)營計劃和財務預算方案，參與重大投資等業(yè)務問題的決策等 (3)支持編制年度資金使用及運作計劃、信貸計劃，擬定資金籌措方案;執(zhí)行所有資金調(diào)度工作，檢查計劃實施情況;定期編制資金運作分析報告 (4)根據(jù)企業(yè)經(jīng)營目標，指導

20、相關人員編制財務預算;審核財務預算、成本計劃、利潤計劃，監(jiān)督企業(yè)整體預算執(zhí)行情況;指導財務部定期組織財務決算 ultrasound 3 months; superficial vascular Sonography 1 month; Interventional Ultrasound 1 month. Nuclear Imaging: PET/CT 6 months; SPECT 4 months and radionuclide therapy for 2 months. Three, training contents and requirements (a) the 1th to 12t

21、h month (phase I) 1. purpose rotary system knowledge and understanding of the basic theory, basic skills and basic operations, master of the discipline involved in common diseases and frequently-occurring diseases of the basic principles of diagnosis and treatment. Understanding of these professiona

22、l groups work programs, content and the related clinical knowledge. 2. basic requirements (1) Department of Radiology: the mastery: the basic theory of x-ray, including general radiology, CT and MRI Imaging principle and technique. Writing principles of radiographic diagnostic report and complete sc

23、hedule 1 to the diseases, the number of cases of report writing, requiring trainees diagnostic report written at least 50 a week. Familiar: principles of radiographic methods of observation and analysis, diagnosis, understanding of x-ray diagnostic value and clinical application of limits. About: x-

24、ray radiography, CT, and MRI examination methods of operation. Disease and case requirements: System (inspection) disease/operation name (times) (?) nervous system (dominated by CT and MRI) 15 15 15 brain brain tumor cerebral infarction of cerebral hemorrhage outside the . ? complete schedule 3 to t

25、he technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demonstrates Ray protection principles 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate det

26、ermination 5 times kidney function (kidney figure) determination and the report writing3 (5)定期對企業(yè)經(jīng)營狀況進行階段性財務分析與財務預測，并提出財務改進方案;向董事會提供財務分析預測報告，提出合理化建議或意見 (6)組織制訂年度審計工作計劃，根據(jù)規(guī)定組織實施年度財務收支審計、經(jīng)營成果審計、企業(yè)領導離職審計及重大財務違規(guī)審計工作，并提出處理意見 2、考核指標 考核指標包含以下幾點:凈資產(chǎn)回報率、年度主營業(yè)務收入目標達成率、預算成本降低率、財務分析報告提交及時率、融資計劃完成率、企業(yè)內(nèi)控規(guī)范執(zhí)行情況。 考

27、核指標匯總表 序考核指標 數(shù)據(jù)提供 指標說明 權重% 號 公司總預算 部門副職 (公司實際發(fā)生費用總額?公司預算費用總額)X 100% 1 10 費用控制率 單位籌資成本控制率=(實際單位籌資成本?計劃單位籌單位籌資成本 財務管理部 資成本)X 100% 2 25 控制率 單位籌資成本=(實際發(fā)生籌資成本總額?實際籌資總額) 資金風險控制 部門經(jīng)理 銀行資金及應收款項的風險發(fā)生額 3 15 會計核算質(zhì)量 職能部門 職能部門檢查結果 4 20 財務監(jiān)督質(zhì)量 總經(jīng)理 總經(jīng)理對內(nèi)部控制的評價 5 20 服務質(zhì)量 客戶反饋 公司內(nèi)外客戶投訴次數(shù)及程度 6 10 合計 100 (二)財務經(jīng)理 1、職責

28、(1)負責組織公司日常財務核算、決算工作，包括以下內(nèi)容: , 負責組織公司的財務分析工作; , 負責制定各級會計科目; , 組織進行日常財務核算、年終會計決算工作; (2)負責公司財務部門的日常組織、管理工作，包括以下內(nèi)容: , 組織財務人員的理論和業(yè)務學習，對財務部員工進行業(yè)績考評; , 編制財務部的月度、年度工作計劃、總結報告; , 制定財務部內(nèi)部管理規(guī)章制度; , 負責制定公司部的組織架構、部門職責及下屬員工的工作職責，并對其工作進行監(jiān)督、指導; ultrasound 3 months; superficial vascular Sonography 1 month; Intervent

29、ional Ultrasound 1 month. Nuclear Imaging: PET/CT 6 months; SPECT 4 months and radionuclide therapy for 2 months. Three, training contents and requirements (a) the 1th to 12th month (phase I) 1. purpose rotary system knowledge and understanding of the basic theory, basic skills and basic operations,

30、 master of the discipline involved in common diseases and frequently-occurring diseases of the basic principles of diagnosis and treatment. Understanding of these professional groups work programs, content and the related clinical knowledge. 2. basic requirements (1) Department of Radiology: the mas

31、tery: the basic theory of x-ray, including general radiology, CT and MRI Imaging principle and technique. Writing principles of radiographic diagnostic report and complete schedule 1 to the diseases, the number of cases of report writing, requiring trainees diagnostic report written at least 50 a we

32、ek. Familiar: principles of radiographic methods of observation and analysis, diagnosis, understanding of x-ray diagnostic value and clinical application of limits. About: x-ray radiography, CT, and MRI examination methods of operation. Disease and case requirements: System (inspection) disease/oper

33、ation name (times) (?) nervous system (dominated by CT and MRI) 15 15 15 brain brain tumor cerebral infarction of cerebral hemorrhage outside the . ? complete schedule 3 to the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (

34、?) actual demonstrates Ray protection principles 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate determination 5 times kidney function (kidney figure) determination and the report writing , 協(xié)助融資管理人員對融資項目進行財務分析，并及時提供財務分析報告 (3)負

35、責公司的財務稽核工作，包括: , 審核日常的付款、記賬憑證、會計報表、財務報告; , 審核公司各項財務收支、貨幣資金結算事項; , 組織公司固定資產(chǎn)、庫存原材料、庫存現(xiàn)金等的盤點工作; (4)負責組織公司的財務預算工作: , 負責組織實施公司月度、年度資金收支、利潤預算，并監(jiān)督貫徹執(zhí)行; , 負責組織本部門的財務預算編制、審核、分析工作; , 負責組織公司月度、年度資金收支、利潤預算分析報告; (5)負責組織制定公司財務管理制度: , 負責組織制定財務預算管理制度，并監(jiān)督執(zhí)行; , 負責組織制定成本費用管理制度，并監(jiān)督執(zhí)行; 2、考核指標 財務經(jīng)理考核指標有:流程質(zhì)量、差錯率、報告及時性、準確

36、性，工作計劃完成情況、員工的業(yè)績提升、領導及相關人員的滿意度 部門預算差異率、預算制度執(zhí)行，情況完成制度數(shù)量、執(zhí)行效果、財務預算達成率、企業(yè)內(nèi)控規(guī)范執(zhí)行情況。 考核指標匯總表 序號 考核指標 數(shù)據(jù)提供 指標說明 權重% 管理組及部門單據(jù)審核、會計科目運用。庫存管理和物料消耗財務監(jiān)督質(zhì)量 1 15 經(jīng)理 過程監(jiān)督 人力資源與公對下屬員工的指導、教育、考核、投訴以及溝通下屬員工管理成效 2 10 共事務部 等狀況測評(取三方測評結果平均值) 財務報表及分析質(zhì)量 部門經(jīng)理 財務報表分析準確及時 3 10 財務服務質(zhì)量 各部門及客戶 公司內(nèi)部溝通、外部客戶投訴 4 10 銷售往來控制 部門副職 壞帳風

37、險、發(fā)貨風險 5 5 部門綜合指標 總經(jīng)理 對部門進行綜合評價 6 25 財務費用控制率=(實際發(fā)生的財務費用/計劃財財務費用控制率 財務管理部 7 10 務費用)*100% 部門費用控制率=(實際發(fā)生管理費用/計劃管理部門費用控制率 財務管理部 8 5 費用)*100% 財務制度建設及執(zhí)行 部門經(jīng)理 制度和流程 9 10 合計 100 (三)資金經(jīng)理 ultrasound 3 months; superficial vascular Sonography 1 month; Interventional Ultrasound 1 month. Nuclear Imaging: PET/CT 6

38、 months; SPECT 4 months and radionuclide therapy for 2 months. Three, training contents and requirements (a) the 1th to 12th month (phase I) 1. purpose rotary system knowledge and understanding of the basic theory, basic skills and basic operations, master of the discipline involved in common diseas

39、es and frequently-occurring diseases of the basic principles of diagnosis and treatment. Understanding of these professional groups work programs, content and the related clinical knowledge. 2. basic requirements (1) Department of Radiology: the mastery: the basic theory of x-ray, including general

40、radiology, CT and MRI Imaging principle and technique. Writing principles of radiographic diagnostic report and complete schedule 1 to the diseases, the number of cases of report writing, requiring trainees diagnostic report written at least 50 a week. Familiar: principles of radiographic methods of

41、 observation and analysis, diagnosis, understanding of x-ray diagnostic value and clinical application of limits. About: x-ray radiography, CT, and MRI examination methods of operation. Disease and case requirements: System (inspection) disease/operation name (times) (?) nervous system (dominated by

42、 CT and MRI) 15 15 15 brain brain tumor cerebral infarction of cerebral hemorrhage outside the . ? complete schedule 3 to the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demonstrates Ray protection principles 5

43、times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate determination 5 times kidney function (kidney figure) determination and the report writing5 1、職責 (1)負責資金管理相關流程的建立、執(zhí)行、監(jiān)督，以確保企業(yè)的資金安全 (2)負責現(xiàn)金及銀行存款的日常收支業(yè)務，完成月末對賬結賬工作 (3)負責企業(yè)庫存現(xiàn)金與票據(jù)的日常監(jiān)

44、控與管理，定期盤點并上報報表 (4)負責賬戶間的資金劃轉(zhuǎn)和結算，定期與銀行對賬，按時編制銀行存款余額調(diào)節(jié)表 (5)負責對企業(yè)賬戶的監(jiān)督管理，對賬戶信息進行動態(tài)分析，編制企業(yè)內(nèi)部資金報表 (6)進行資金分析和調(diào)配，監(jiān)督各項資金的運作，優(yōu)化資金結構，提高資金使用效率 (7)負責分析資金項目的投入情況，研究項目資金的使用效益，并按期寫出分析報告 (8)負責分析企業(yè)資金月度使用情況，并編制月度資金使用分析報告 (9)負責協(xié)助完成企業(yè)現(xiàn)金流報表體系，定期匯報現(xiàn)金流變動情況并及時預警 (10)負責分析市場和項目融資風險，對企業(yè)短期及較長期的資金需求進行預測，及時出具分析報告，提出相應的應對措施，制定并實施

45、相應的融資解決方案 (11)通過對企業(yè)資產(chǎn)和負債進行全面分析，針對不同銀行的特點設計融資項目和方式 (12)負責掌握利率和匯率的變動情況和趨勢，規(guī)避利率和匯率變動的負面影響 )負責辦理銀行外匯開戶開證、匯兌、提現(xiàn)等業(yè)務 (13(14)負責根據(jù)企業(yè)外幣資金用款計劃，合理調(diào)度企業(yè)各外幣賬戶的外幣資金頭寸 (15)負責分析外匯走勢，及時提出調(diào)度外匯存款的建議 (16)負責辦理外匯銀行存款匯款、劃款等銀行結算業(yè)務，定期與銀行進行對賬 (17)負責協(xié)助企業(yè)其他相關部門的業(yè)務，維護好與各銀行的關系 (18)負責資金管理檔案的歸檔及文書處理工作 2、考核指標 資金經(jīng)理的考核指標包括: (1)資金計劃按時提交

46、率、資金項目收益目標達成率、收付款業(yè)務準確完成率、銀行存款余額調(diào)節(jié)表按時編制率。 (2)外幣資金流量表編制及時率，外幣定存、購匯業(yè)務及時完成率，外幣賬戶管理出錯次數(shù) (3)融資計劃完成率、融資渠道拓展計劃達成率、融資報告通過率、融資成本降低率、融資分析報告提交及時率 (4)月度資金使用分析報告提交及時率。 考核指標匯總表 序號 考核指標 數(shù)據(jù)提供 指標說明 權重(%) 現(xiàn)金及銀行資金管理 管理組主管 日常檢查記錄 1 40 ultrasound 3 months; superficial vascular Sonography 1 month; Interventional Ultrasoun

47、d 1 month. Nuclear Imaging: PET/CT 6 months; SPECT 4 months and radionuclide therapy for 2 months. Three, training contents and requirements (a) the 1th to 12th month (phase I) 1. purpose rotary system knowledge and understanding of the basic theory, basic skills and basic operations, master of the

48、discipline involved in common diseases and frequently-occurring diseases of the basic principles of diagnosis and treatment. Understanding of these professional groups work programs, content and the related clinical knowledge. 2. basic requirements (1) Department of Radiology: the mastery: the basic

49、 theory of x-ray, including general radiology, CT and MRI Imaging principle and technique. Writing principles of radiographic diagnostic report and complete schedule 1 to the diseases, the number of cases of report writing, requiring trainees diagnostic report written at least 50 a week. Familiar: p

50、rinciples of radiographic methods of observation and analysis, diagnosis, understanding of x-ray diagnostic value and clinical application of limits. About: x-ray radiography, CT, and MRI examination methods of operation. Disease and case requirements: System (inspection) disease/operation name (tim

51、es) (?) nervous system (dominated by CT and MRI) 15 15 15 brain brain tumor cerebral infarction of cerebral hemorrhage outside the . ? complete schedule 3 to the technical operation and the writing of the report. Basic skills requirements: disease/operation name cases (times) number (?) actual demon

52、strates Ray protection principles 5 times radionuclide generator leaching drug operation 5 times shows trace agent of Mark 5 times 131I sucking iodine rate determination 5 times kidney function (kidney figure) determination and the report writing 固定資產(chǎn)管理及工程核算質(zhì)量 管理組主管 日常檢查記錄 2 20 服務滿意度 各部門及客戶 公司各部內(nèi)部溝通

53、，外部投訴 3 20 費用分析及控制質(zhì)量 管理組主管 分析報告及預算控制結果 4 10 往來帳款管理質(zhì)量 管理組主管 日常檢查記錄 5 10 (四)內(nèi)控部經(jīng)理 1、職責 (1)負責審查經(jīng)總經(jīng)理批準的財務收支計劃、銷售經(jīng)營計劃、投資計劃、固定資產(chǎn)購置計劃、資金籌集和使用計劃、利潤分配的執(zhí)行情況，發(fā)現(xiàn)問題應及時向公司領導反映，并提出改進設想、辦法及措施，對計劃指標的調(diào)整提出意見和建議。 (2) 組織人員負責審查各項費用開支標準，是否按標準執(zhí)行，有無超標準、超范圍開支。正確核算成本費用，嚴格劃清成本界限。 (3) 組織人員負責審查財務部各項規(guī)章制度的貫徹執(zhí)行情況，對違反規(guī)定的現(xiàn)象和工作中的疏漏及時指

54、出，并提出改正意見和建議。 (4)根據(jù)審計工作計劃和需要可對報表、明細賬進行調(diào)閱、檢查，對數(shù)字的真實性、計算的準確性、內(nèi)容的完整性提出質(zhì)疑，會計人員應對自己負責的賬目清楚明確，據(jù)實回答。 (5)負責審核賬務處理是否符合會計制度的規(guī)定，是否符合公司經(jīng)營管理的需要，是否能真實、全面反映公司實際情況。 (6) 組織人員審核會計人員每月是否對自己負責的科目進行自查、分析。如有入賬錯誤或異常變動，是否及時查找原因，及時調(diào)整更正。 (7)協(xié)助財務總監(jiān)抓好審計人員的管理和崗位培訓工作。 2、考核指標 考核指標匯總表 序號 考核指標 數(shù)據(jù)提供 指標說明 權重% 資金及往來賬項管理 部門經(jīng)理 日常檢查記錄 1

55、25 固定資產(chǎn)及在建工程管理 部門經(jīng)理 日常檢查記錄 2 10 會計核算質(zhì)量及稅務管理控制 部門經(jīng)理 日常檢查記錄 3 20 內(nèi)部管理及制度建設 部門經(jīng)理 日常檢查記錄 4 15 費用控制及量化分析質(zhì)量 部門經(jīng)理 費用控制率 5 20 5S管理 部門經(jīng)理 根據(jù)公司5S檢查記錄 6 10 合 計 100 ultrasound 3 months; superficial vascular Sonography 1 month; Interventional Ultrasound 1 month. Nuclear Imaging: PET/CT 6 months; SPECT 4 months an

56、d radionuclide therapy for 2 months. Three, training contents and requirements (a) the 1th to 12th month (phase I) 1. purpose rotary system knowledge and understanding of the basic theory, basic skills and basic operations, master of the discipline involved in common diseases and frequently-occurrin

57、g diseases of the basic principles of diagnosis and treatment. Understanding of these professional groups work programs, content and the related clinical knowledge. 2. basic requirements (1) Department of Radiology: the mastery: the basic theory of x-ray, including general radiology, CT and MRI Imag

58、ing principle and technique. Writing principles of radiographic diagnostic report and complete schedule 1 to the diseases, the number of cases of report writing, requiring trainees diagnostic report written at least 50 a week. Familiar: principles of radiographic methods of observation and analysis, diagnosis, understanding of x-ray diagnostic value and clinical application of limits. About: x-ray radiography, CT, and MRI examination methods of operation. Disease and case requirements: System (inspection) disease/operation name (times) (?