財(cái)務(wù)報(bào)告編制工作流程

1、財(cái)務(wù)報(bào)告編制工作流程工作目標(biāo)知識(shí)準(zhǔn)備關(guān)鍵點(diǎn)控制細(xì)化執(zhí)行1賬務(wù)處理財(cái)務(wù)部根據(jù) 企業(yè)會(huì)計(jì)準(zhǔn)財(cái)務(wù)會(huì)則、股份有限公司會(huì)計(jì)制計(jì)報(bào)告管度、會(huì)計(jì)基礎(chǔ)工作規(guī)范等理制度規(guī)定對(duì)本公司的經(jīng)濟(jì)業(yè)務(wù)進(jìn)行賬務(wù)處理2全面清查資產(chǎn)、核實(shí)債務(wù)財(cái)務(wù)會(huì)在編制財(cái)務(wù)會(huì)計(jì)報(bào)告前，計(jì)報(bào)告管財(cái)務(wù)部應(yīng)當(dāng)按照相關(guān)規(guī)定， 全1了解企理制度面清查資產(chǎn)、核實(shí)債務(wù)業(yè)財(cái)務(wù)會(huì)3核對(duì)總賬與明細(xì)賬計(jì)報(bào)告的按規(guī)定、財(cái)務(wù)部根據(jù) 會(huì)計(jì)基礎(chǔ)工財(cái)務(wù)會(huì)編制原則按時(shí)、準(zhǔn)作規(guī)范對(duì)總賬與明細(xì)賬的科計(jì)報(bào)告管2掌握企確地編制目余額進(jìn)行仔細(xì)地核對(duì)， 做到理制度業(yè)財(cái)務(wù)會(huì)企業(yè)財(cái)務(wù)賬賬相符計(jì)報(bào)告的會(huì)計(jì)報(bào)告財(cái)務(wù)會(huì)三大組成4編制會(huì)計(jì)報(bào)表及附注計(jì)報(bào)告管部分及其理制度編制規(guī)定4 1財(cái)務(wù)部根據(jù)公司總

2、賬、明細(xì)賬、會(huì)計(jì)科目余額、業(yè)務(wù)公司會(huì)計(jì)收支計(jì)算表等資料， 按規(guī)定編報(bào)表制本公司的會(huì)計(jì)報(bào)表及附注42本公司下屬單位財(cái)務(wù)部應(yīng)按企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告條下屬單位例編制本單位會(huì)計(jì)報(bào)表、會(huì)會(huì)計(jì)報(bào)表計(jì)報(bào)表附注及財(cái)務(wù)情況說(shuō)明流程圖1賬務(wù)處理2全面清查資產(chǎn)、核實(shí)債務(wù)3核對(duì)總賬與明細(xì)賬4編制會(huì)計(jì)報(bào)表及附注5編制合并會(huì)計(jì)報(bào)表及附注6編寫(xiě)財(cái)務(wù)情況說(shuō)明書(shū)7形成財(cái)務(wù)會(huì)計(jì)報(bào)告8呈交相關(guān)領(lǐng)導(dǎo)審批9打印、復(fù)印、裝訂、存檔10報(bào)送財(cái)務(wù)會(huì)計(jì)報(bào)告書(shū)，及時(shí)報(bào)送本公司財(cái)務(wù)部5編制合并會(huì)計(jì)報(bào)表及附注合并會(huì)財(cái)務(wù)部根據(jù)上述本公司、計(jì)報(bào)表暫下屬各單位的會(huì)計(jì)報(bào)表，按行規(guī)定合并會(huì)計(jì)報(bào)表暫行規(guī)定等合并會(huì)計(jì)相關(guān)規(guī)定編制以本公司為母報(bào)表公司的合并會(huì)計(jì)報(bào)表及附注6編寫(xiě)財(cái)務(wù)情況說(shuō)明書(shū)財(cái)務(wù)會(huì)財(cái)務(wù)部按企業(yè)財(cái)務(wù)會(huì)計(jì)計(jì)報(bào)告管報(bào)告條例、股份有限公司會(huì)理制度計(jì)制度編寫(xiě)財(cái)務(wù)情況說(shuō)明書(shū)7形成財(cái)務(wù)會(huì)計(jì)報(bào)告綜合公司會(huì)計(jì)報(bào)表及附中期或年注，以本公司為母公司的企業(yè)度財(cái)務(wù)報(bào)集團(tuán)合并會(huì)計(jì)報(bào)表及附注、財(cái)告書(shū)務(wù)情況說(shuō)明書(shū)， 從而形成本公司的財(cái)務(wù)會(huì)計(jì)報(bào)告8呈交相關(guān)領(lǐng)導(dǎo)審批中期或年財(cái)務(wù)部將形成的財(cái)務(wù)會(huì)度財(cái)務(wù)報(bào)計(jì)報(bào)告呈報(bào)公司相關(guān)領(lǐng)導(dǎo)審告書(shū)批，并簽字確認(rèn)9打印、復(fù)印、裝訂、存檔財(cái)務(wù)部打印、 復(fù)印財(cái)務(wù)會(huì)計(jì)報(bào)告，按規(guī)定裝訂、加蓋相關(guān)印章，并將財(cái)務(wù)會(huì)計(jì)報(bào)告存中期或年度財(cái)務(wù)報(bào)告書(shū)檔保管10報(bào)送財(cái)務(wù)會(huì)計(jì)報(bào)告中期或年財(cái)務(wù)部按規(guī)定 （年報(bào)經(jīng)審度財(cái)務(wù)報(bào)計(jì)后）將財(cái)務(wù)會(huì)計(jì)報(bào)告報(bào)送有