財(cái)務(wù)報(bào)告編制流程內(nèi)部控制(標(biāo)準(zhǔn)模板)

./財(cái)務(wù)報(bào)告編制流程內(nèi)部控制1、會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)記賬憑證和明細(xì)賬、總分類賬的編制與審核本級(jí)流程會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更主責(zé)部門董事會(huì)協(xié)同部門財(cái)務(wù)部主責(zé)崗位財(cái)務(wù)總監(jiān)適用范圍關(guān)聯(lián)制度[01]《會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更辦法》流程簡(jiǎn)介本流程旨在規(guī)范會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更的管理?？刂颇繕?biāo)輸出文檔[01]《會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更申請(qǐng)報(bào)告》編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更流程董事會(huì)審計(jì)委員會(huì)財(cái)務(wù)總監(jiān)財(cái)務(wù)經(jīng)理輸出文檔04審議04審議03審議03審議06審批02審核06審批02審核07對(duì)會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更影響進(jìn)行處理開(kāi)始05根據(jù)意見(jiàn)修改申請(qǐng)報(bào)告01編制《會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更申請(qǐng)報(bào)告》07對(duì)會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更影響進(jìn)行處理開(kāi)始05根據(jù)意見(jiàn)修改申請(qǐng)報(bào)告01編制《會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更申請(qǐng)報(bào)告》結(jié)束0101會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更申請(qǐng)報(bào)告序號(hào)步驟流程責(zé)任部門/崗位流程步驟描述輸出文檔開(kāi)始01編制《會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更申請(qǐng)報(bào)告》財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理根據(jù)企業(yè)的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)變更的事項(xiàng),編制《會(huì)計(jì)事項(xiàng)變更申請(qǐng)》《會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更申請(qǐng)報(bào)告》02審核財(cái)務(wù)總監(jiān)財(cái)務(wù)總監(jiān)對(duì)財(cái)務(wù)經(jīng)理編制的《會(huì)計(jì)事項(xiàng)變更申請(qǐng)》進(jìn)行審核,提出意見(jiàn)和建議03審議審計(jì)委員會(huì)審計(jì)委員會(huì)對(duì)提交的申請(qǐng)進(jìn)行審議04審議董事會(huì)董事會(huì)對(duì)提交的申請(qǐng)進(jìn)行審議05根據(jù)意見(jiàn)修改申請(qǐng)報(bào)告財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理根據(jù)審議后的結(jié)果對(duì)申請(qǐng)報(bào)告進(jìn)行修改06審批財(cái)務(wù)總監(jiān)財(cái)務(wù)經(jīng)理對(duì)修改后的申請(qǐng)報(bào)告進(jìn)行審批07對(duì)會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更進(jìn)行處理財(cái)務(wù)經(jīng)理根據(jù)批準(zhǔn)后的申請(qǐng)報(bào)告進(jìn)行會(huì)計(jì)事項(xiàng)的處理08結(jié)束風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門/崗位R01未制定會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更的相關(guān)制度,可能導(dǎo)致會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更缺乏規(guī)范操作指引,缺乏明確的標(biāo)準(zhǔn)和程序,不利于會(huì)計(jì)工作的規(guī)范、有序開(kāi)展。財(cái)務(wù)15低C01制定會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更管理的相關(guān)制度制訂了《會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更管理辦法》,明確了會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更的適用范圍、程序等。《會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更管理辦法》董事會(huì)備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí),影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn),6＜風(fēng)險(xiǎn)評(píng)分<12;低風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分級(jí)分〔風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度。2、會(huì)計(jì)科目變更單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)記賬憑證和明細(xì)賬、總分類賬的編制與審核本級(jí)流程會(huì)計(jì)科目變更主責(zé)部門董事會(huì)協(xié)同部門財(cái)務(wù)部主責(zé)崗位財(cái)務(wù)總監(jiān)適用范圍關(guān)聯(lián)制度[01]《會(huì)計(jì)科目變更辦法》流程簡(jiǎn)介本流程旨在規(guī)范會(huì)計(jì)科目變更的管理?？刂颇繕?biāo)輸出文檔[01]《會(huì)計(jì)科目變更申請(qǐng)報(bào)告》編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人會(huì)計(jì)科目變更流程董事會(huì)審計(jì)委員會(huì)財(cái)務(wù)總監(jiān)財(cái)務(wù)經(jīng)理輸出文檔04審議04審議03審議03審議06審批02審核06審批02審核07對(duì)會(huì)計(jì)科目變更影響進(jìn)行處理開(kāi)始05根據(jù)意見(jiàn)修改申請(qǐng)報(bào)告01編制《會(huì)計(jì)科目變更申請(qǐng)報(bào)告》07對(duì)會(huì)計(jì)科目變更影響進(jìn)行處理開(kāi)始05根據(jù)意見(jiàn)修改申請(qǐng)報(bào)告01編制《會(huì)計(jì)科目變更申請(qǐng)報(bào)告》結(jié)束0101會(huì)計(jì)科目變更申請(qǐng)報(bào)告序號(hào)步驟流程責(zé)任部門/崗位流程步驟描述輸出文檔開(kāi)始01編制《會(huì)計(jì)科目變更申請(qǐng)報(bào)告》財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理根據(jù)企業(yè)的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)變更的事項(xiàng),編制《會(huì)計(jì)科目變更申請(qǐng)》《會(huì)計(jì)科目變更申請(qǐng)報(bào)告》02審核財(cái)務(wù)總監(jiān)財(cái)務(wù)總監(jiān)對(duì)財(cái)務(wù)經(jīng)理編制的《會(huì)計(jì)科目變更申請(qǐng)》進(jìn)行審核,提出意見(jiàn)和建議03審議審計(jì)委員會(huì)審計(jì)委員會(huì)對(duì)提交的申請(qǐng)進(jìn)行審議04審議董事會(huì)董事會(huì)對(duì)提交的申請(qǐng)進(jìn)行審議05根據(jù)意見(jiàn)修改申請(qǐng)報(bào)告財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理根據(jù)審議后的結(jié)果對(duì)申請(qǐng)報(bào)告進(jìn)行修改06審批財(cái)務(wù)總監(jiān)財(cái)務(wù)經(jīng)理對(duì)修改后的申請(qǐng)報(bào)告進(jìn)行審批07對(duì)會(huì)計(jì)科目變更進(jìn)行處理財(cái)務(wù)經(jīng)理根據(jù)批準(zhǔn)后的申請(qǐng)報(bào)告進(jìn)行會(huì)計(jì)事項(xiàng)的處理08結(jié)束風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門/崗位R01未制定會(huì)計(jì)科目變更的相關(guān)制度,可能導(dǎo)致會(huì)計(jì)科目變更缺乏規(guī)范操作指引,缺乏明確的標(biāo)準(zhǔn)和程序,不利于會(huì)計(jì)工作的規(guī)范、有序開(kāi)展。財(cái)務(wù)15低C01制定會(huì)計(jì)科目變更管理的相關(guān)制度制訂了《會(huì)計(jì)科目變更管理辦法》,明確了會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更的適用范圍、程序等?！稌?huì)計(jì)科目變更管理辦法》董事會(huì)備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí),影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn),6＜風(fēng)險(xiǎn)評(píng)分<12;低風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分級(jí)分〔風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度。單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)記賬憑證和明細(xì)賬、總分類賬的編制與審核本級(jí)流程會(huì)計(jì)記帳憑證編制主責(zé)部門董事會(huì)協(xié)同部門財(cái)務(wù)部主責(zé)崗位財(cái)務(wù)總監(jiān)適用范圍關(guān)聯(lián)制度[01]《財(cái)務(wù)報(bào)告編制管理規(guī)范》流程簡(jiǎn)介本流程旨在規(guī)范會(huì)計(jì)記帳憑證編制的管理?？刂颇繕?biāo)輸出文檔[01]編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人3.會(huì)計(jì)記帳憑證編制會(huì)計(jì)記帳憑證編制流程總經(jīng)理財(cái)務(wù)總監(jiān)財(cái)務(wù)經(jīng)理會(huì)計(jì)人員輸出文檔03審批03審批02審核02審核07定期檢查尚未處理的原始單據(jù)和憑證開(kāi)始01按國(guó)家規(guī)定制定本企業(yè)憑證格式和憑證分類06審核07定期檢查尚未處理的原始單據(jù)和憑證開(kāi)始01按國(guó)家規(guī)定制定本企業(yè)憑證格式和憑證分類06審核04檢查原始單據(jù)和憑證結(jié)束08憑證及時(shí)過(guò)賬05編制記賬憑證04檢查原始單據(jù)和憑證結(jié)束08憑證及時(shí)過(guò)賬05編制記賬憑證序號(hào)步驟流程責(zé)任部門/崗位流程步驟描述輸出文檔開(kāi)始01按國(guó)家規(guī)定制定本企業(yè)憑證格式和憑證分類財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理根據(jù)企業(yè)的狀況,按國(guó)家相關(guān)規(guī)定制定本企業(yè)憑證格式和憑證分類《會(huì)計(jì)科目變更申請(qǐng)報(bào)告》02審核財(cái)務(wù)總監(jiān)財(cái)務(wù)總監(jiān)對(duì)財(cái)務(wù)經(jīng)理提出的申請(qǐng)進(jìn)行審核,提出意見(jiàn)和建議03審批總經(jīng)理總經(jīng)理會(huì)對(duì)申請(qǐng)進(jìn)行審議04檢查原始單據(jù)和憑證會(huì)計(jì)人員會(huì)計(jì)人員檢查原始單據(jù)和憑證的真實(shí)、完整性05編制記賬憑證會(huì)計(jì)人員會(huì)計(jì)人員根據(jù)原始憑證編制記賬憑證06審核財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理對(duì)會(huì)計(jì)人員編制的記賬憑證進(jìn)行審核07定期檢查尚未處理的原始單據(jù)和憑證財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理定期檢查尚未處理的原始單據(jù)和憑證08憑證及時(shí)過(guò)賬會(huì)計(jì)人員會(huì)計(jì)人員對(duì)以檢查的憑證及時(shí)過(guò)賬09結(jié)束風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門/崗位R01未按照國(guó)家規(guī)定制定企業(yè)的憑證格式計(jì)憑證分類,導(dǎo)致憑證編制不符國(guó)家規(guī)定財(cái)務(wù)15低C01制定會(huì)計(jì)科目變更管理的相關(guān)制度財(cái)務(wù)經(jīng)理按照國(guó)家規(guī)定進(jìn)行制定《財(cái)務(wù)報(bào)告編制管理規(guī)范》財(cái)務(wù)經(jīng)理備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí),影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn),6＜風(fēng)險(xiǎn)評(píng)分<12;低風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分級(jí)分〔風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度。4.會(huì)計(jì)差錯(cuò)更正單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)記賬憑證和明細(xì)賬、總分類賬的編制與審核本級(jí)流程會(huì)計(jì)差錯(cuò)更正主責(zé)部門董事會(huì)協(xié)同部門財(cái)務(wù)部主責(zé)崗位財(cái)務(wù)總監(jiān)適用范圍關(guān)聯(lián)制度[01]《財(cái)務(wù)報(bào)告編制管理規(guī)范》流程簡(jiǎn)介本流程旨在規(guī)范會(huì)計(jì)差錯(cuò)更正的管理。控制目標(biāo)輸出文檔[01]編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人財(cái)務(wù)主管會(huì)計(jì)人員輸出文檔結(jié)束結(jié)束02審核01將編制好的明細(xì)賬提交開(kāi)始02審核01將編制好的明細(xì)賬提交開(kāi)始序號(hào)步驟流程責(zé)任部門/崗位流程步驟描述輸出文檔開(kāi)始01將編制好的明細(xì)賬提交會(huì)計(jì)人員會(huì)計(jì)人員編制好記賬憑證結(jié)束后,提交給會(huì)計(jì)主管進(jìn)行審核02審核財(cái)務(wù)主管會(huì)計(jì)主管對(duì)記賬憑證進(jìn)行審核,若無(wú)誤則結(jié)束此流程：若有錯(cuò)誤,則進(jìn)行差錯(cuò)更正03結(jié)束風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門/崗位R01未對(duì)記賬憑證進(jìn)行審核導(dǎo)致會(huì)計(jì)信息失真財(cái)務(wù)15低C01記賬憑證會(huì)計(jì)主管對(duì)記賬憑證進(jìn)行審核,若無(wú)誤則結(jié)束此流程：若有錯(cuò)誤,則進(jìn)行差錯(cuò)更正《財(cái)務(wù)報(bào)告編制管理規(guī)范》會(huì)計(jì)主管備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí),影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn),6＜風(fēng)險(xiǎn)評(píng)分<12;低風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分級(jí)分〔風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度。5.明細(xì)賬審批單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)記賬憑證和明細(xì)賬、總分類賬的編制與審核本級(jí)流程明細(xì)賬審批主責(zé)部門董事會(huì)協(xié)同部門財(cái)務(wù)部主責(zé)崗位財(cái)務(wù)總監(jiān)適用范圍關(guān)聯(lián)制度[01]《財(cái)務(wù)報(bào)告編制管理規(guī)范》流程簡(jiǎn)介本流程旨在規(guī)范明細(xì)賬審批的管理。控制目標(biāo)輸出文檔[01]編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人明細(xì)賬審批流程財(cái)務(wù)經(jīng)理財(cái)務(wù)主管會(huì)計(jì)人員輸出文檔03審批結(jié)束03審批結(jié)束02審核02審核01將編制好的明細(xì)賬提交開(kāi)始01將編制好的明細(xì)賬提交開(kāi)始序號(hào)步驟流程責(zé)任部門/崗位流程步驟描述輸出文檔開(kāi)始01將編制好的明細(xì)賬登機(jī)會(huì)計(jì)人員會(huì)計(jì)人員根據(jù)記賬憑證登記明細(xì)賬02審核財(cái)務(wù)主管會(huì)計(jì)主管對(duì)明細(xì)賬進(jìn)行審核,若無(wú)誤則上交給財(cái)務(wù)經(jīng)理審批,若有錯(cuò)誤,則進(jìn)行差錯(cuò)更改03審批財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理對(duì)明細(xì)賬進(jìn)行審批04結(jié)束風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門/崗位R01未對(duì)明細(xì)賬進(jìn)行審核、審批導(dǎo)致財(cái)務(wù)報(bào)告不可靠、不相關(guān)財(cái)務(wù)15低C01審核明細(xì)賬會(huì)計(jì)主管對(duì)明細(xì)賬進(jìn)行審核,若無(wú)誤則上交給財(cái)務(wù)經(jīng)理審批：若有錯(cuò)誤,則進(jìn)行差錯(cuò)更正《財(cái)務(wù)報(bào)告編制管理規(guī)范》財(cái)務(wù)主管備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí),影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn),6＜風(fēng)險(xiǎn)評(píng)分<12;低風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分級(jí)分〔風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度。6.總分類賬審批單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)記賬憑證和明細(xì)賬、總分類賬的編制與審核本級(jí)流程總分類賬審批主責(zé)部門財(cái)務(wù)部協(xié)同部門財(cái)務(wù)部主責(zé)崗位財(cái)務(wù)經(jīng)理適用范圍關(guān)聯(lián)制度[01]《財(cái)務(wù)報(bào)告編制管理規(guī)范》流程簡(jiǎn)介本流程旨在規(guī)范總分類賬審批的管理。控制目標(biāo)輸出文檔編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人總分類賬審批流程財(cái)務(wù)經(jīng)理財(cái)務(wù)主管會(huì)計(jì)人員輸出文檔03審批結(jié)束03審批結(jié)束02審核02審核01將編制好的總分類賬登記開(kāi)始01將編制好的總分類賬登記開(kāi)始序號(hào)步驟流程責(zé)任部門/崗位流程步驟描述輸出文檔開(kāi)始01將編制好的總分類賬登機(jī)會(huì)計(jì)人員會(huì)計(jì)人員根據(jù)記賬憑證登記總分類賬02審核財(cái)務(wù)主管會(huì)計(jì)主管對(duì)總分類賬進(jìn)行審核,若無(wú)誤則上交給財(cái)務(wù)經(jīng)理審批,若有錯(cuò)誤,則進(jìn)行差錯(cuò)更改03審批財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理對(duì)總分類賬進(jìn)行審批04結(jié)束風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門/崗位R01未對(duì)總分類賬進(jìn)行審核、審批導(dǎo)致財(cái)務(wù)報(bào)告不可靠、不相關(guān)財(cái)務(wù)16低C01審核總分類賬會(huì)計(jì)主管對(duì)總分類賬進(jìn)行審核,若無(wú)誤則上交給財(cái)務(wù)經(jīng)理審批：若有錯(cuò)誤,則進(jìn)行差錯(cuò)更正《財(cái)務(wù)報(bào)告編制管理規(guī)范》財(cái)務(wù)主管備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí),影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn),6＜風(fēng)險(xiǎn)評(píng)分<12;低風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分級(jí)分〔風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度。7.期初數(shù)調(diào)整單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)期末結(jié)賬和財(cái)務(wù)報(bào)告編制本級(jí)流程期初數(shù)調(diào)整主責(zé)部門財(cái)務(wù)部協(xié)同部門財(cái)務(wù)部主責(zé)崗位財(cái)務(wù)經(jīng)理適用范圍關(guān)聯(lián)制度[01]《財(cái)務(wù)報(bào)告編制管理規(guī)范》流程簡(jiǎn)介本流程旨在規(guī)范總分類賬審批的管理?？刂颇繕?biāo)輸出文檔編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人總分類賬審批流程董事會(huì)審計(jì)委員會(huì)財(cái)務(wù)總監(jiān)財(cái)務(wù)經(jīng)理會(huì)計(jì)人員輸出文檔04審議04審議03審議03審議02審核02審核01編制《期初數(shù)調(diào)整申請(qǐng)報(bào)告》開(kāi)始01編制《期初數(shù)調(diào)整申請(qǐng)報(bào)告》開(kāi)始06對(duì)期初數(shù)進(jìn)行處理結(jié)束06對(duì)期初數(shù)進(jìn)行處理結(jié)束序號(hào)步驟流程責(zé)任部門/崗位流程步驟描述輸出文檔開(kāi)始01編制《期初數(shù)調(diào)整申請(qǐng)報(bào)告》財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理編制《期初數(shù)調(diào)整申請(qǐng)報(bào)告》02審核財(cái)務(wù)總監(jiān)財(cái)務(wù)總監(jiān)對(duì)《期初數(shù)調(diào)整申請(qǐng)報(bào)告》進(jìn)行審核03審議審計(jì)委員會(huì)審計(jì)委員會(huì)對(duì)《期初數(shù)調(diào)整申請(qǐng)報(bào)告》進(jìn)行審議04審議董事會(huì)董事會(huì)對(duì)《期初數(shù)調(diào)整申請(qǐng)報(bào)告》進(jìn)行審議05對(duì)期初數(shù)進(jìn)行調(diào)整會(huì)計(jì)人員會(huì)計(jì)人員很據(jù)批準(zhǔn)后的申請(qǐng)報(bào)告進(jìn)行會(huì)計(jì)事項(xiàng)的處理06結(jié)束風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門/崗位R01期初數(shù)調(diào)整申請(qǐng)和審批工作不能規(guī)范、不合理,可能導(dǎo)致期初數(shù)調(diào)整不科學(xué),使企業(yè)會(huì)計(jì)信息不能正確反應(yīng)企業(yè)的實(shí)際情況財(cái)務(wù)16低C01編制變更申請(qǐng)財(cái)務(wù)經(jīng)理編制《期初數(shù)調(diào)整申請(qǐng)報(bào)告》《財(cái)務(wù)報(bào)告編制管理規(guī)范》財(cái)務(wù)經(jīng)理備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí),影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn),6＜風(fēng)險(xiǎn)評(píng)分<12;低風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分級(jí)分〔風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度。8.期末結(jié)賬單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)期末結(jié)賬和財(cái)務(wù)報(bào)告編制本級(jí)流程期末結(jié)賬主責(zé)部門財(cái)務(wù)部協(xié)同部門財(cái)務(wù)部主責(zé)崗位財(cái)務(wù)總監(jiān)適用范圍關(guān)聯(lián)制度[01]《財(cái)務(wù)報(bào)告編制管理規(guī)范》流程簡(jiǎn)介本流程旨在規(guī)范期末結(jié)賬的管理?？刂颇繕?biāo)輸出文檔編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人總分類賬審批流程總經(jīng)理財(cái)務(wù)總監(jiān)財(cái)務(wù)經(jīng)理會(huì)計(jì)人員輸出文檔04審議04審議03審核03審核02期末結(jié)賬申請(qǐng)02期末結(jié)賬申請(qǐng)結(jié)束06計(jì)算發(fā)生額和余額05編制結(jié)賬分錄,登記明細(xì)賬01檢查結(jié)賬日結(jié)束06計(jì)算發(fā)生額和余額05編制結(jié)賬分錄,登記明細(xì)賬01檢查結(jié)賬日止以前所發(fā)生的全部經(jīng)濟(jì)業(yè)務(wù)是否已經(jīng)登記入賬開(kāi)始01總分類賬02期末結(jié)賬申請(qǐng)01明細(xì)賬01總分類賬02期末結(jié)賬申請(qǐng)01明細(xì)賬01記賬憑證序號(hào)步驟流程責(zé)任部門/崗位流程步驟描述輸出文檔開(kāi)始01檢察賬目會(huì)計(jì)人員檢查結(jié)賬日止以前所發(fā)生的全部經(jīng)濟(jì)業(yè)務(wù)是否已經(jīng)登記入賬02提取期末結(jié)賬申請(qǐng)財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理提取期末結(jié)賬申請(qǐng)03審核財(cái)務(wù)總監(jiān)財(cái)務(wù)總監(jiān)對(duì)《期末結(jié)賬申請(qǐng)報(bào)告》進(jìn)行審核,剔除意見(jiàn)和建議04審批總經(jīng)理總經(jīng)理對(duì)提出的申請(qǐng)進(jìn)行審批05編制結(jié)賬分錄,登機(jī)明細(xì)賬和總分類賬會(huì)計(jì)人員會(huì)計(jì)人員根據(jù)批準(zhǔn)后的申請(qǐng)報(bào)告技能型結(jié)賬分錄編制,明細(xì)賬總分類賬登記06計(jì)算發(fā)生額和余額會(huì)計(jì)人員會(huì)計(jì)人員計(jì)算對(duì)各賬戶發(fā)生額和余額,并進(jìn)行結(jié)轉(zhuǎn),最終計(jì)算出資產(chǎn)、負(fù)債和所有者權(quán)益類賬戶的本期發(fā)生額和余額。結(jié)束風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門/崗位R01期末結(jié)賬申請(qǐng)和審批工作不能規(guī)范、不合理,可能導(dǎo)致期末結(jié)賬不科學(xué),使企業(yè)會(huì)計(jì)信息不能正確反映企業(yè)的實(shí)際情況財(cái)務(wù)15低C01編制變更申請(qǐng)有財(cái)務(wù)經(jīng)理編制《期末結(jié)賬申請(qǐng)報(bào)告》《財(cái)務(wù)報(bào)告編制管理規(guī)范》財(cái)務(wù)經(jīng)理備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí),影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn),6＜風(fēng)險(xiǎn)評(píng)分<12;低風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分級(jí)分〔風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度。9.期末開(kāi)賬申請(qǐng)單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)期末結(jié)賬和財(cái)務(wù)報(bào)告編制本級(jí)流程期末開(kāi)賬申請(qǐng)主責(zé)部門財(cái)務(wù)部協(xié)同部門總經(jīng)理主責(zé)崗位財(cái)務(wù)總監(jiān)適用范圍關(guān)聯(lián)制度[01]《財(cái)務(wù)報(bào)告編制管理規(guī)范》流程簡(jiǎn)介本流程旨在規(guī)范期末開(kāi)賬申請(qǐng)的管理?？刂颇繕?biāo)輸出文檔編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人總分類賬審批流程董事會(huì)財(cái)務(wù)總監(jiān)財(cái)務(wù)經(jīng)理會(huì)計(jì)人員輸出文檔04審批04審批03審核03審核開(kāi)始01期末開(kāi)賬申請(qǐng)開(kāi)始01期末開(kāi)賬申請(qǐng)結(jié)束05編制下一期間的記賬憑證結(jié)束05編制下一期間的記賬憑證01記賬憑證02期末開(kāi)賬申請(qǐng)01記賬憑證02期末開(kāi)賬申請(qǐng)序號(hào)步驟流程責(zé)任部門/崗位流程步驟描述輸出文檔開(kāi)始01檢查賬目會(huì)計(jì)人員檢查結(jié)賬日以前所發(fā)生的全部經(jīng)濟(jì)業(yè)務(wù)是否都已經(jīng)登記入賬02提取期末開(kāi)賬申請(qǐng)財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理提出期末開(kāi)賬申請(qǐng)03審核財(cái)務(wù)總監(jiān)財(cái)務(wù)總監(jiān)你對(duì)《期末開(kāi)賬申請(qǐng)報(bào)告》進(jìn)行審核,提出意見(jiàn)和建議04審批總經(jīng)理總經(jīng)理對(duì)提交的申請(qǐng)進(jìn)行審批05編制記賬憑證會(huì)計(jì)人員會(huì)計(jì)人員編制下一期間的記賬憑證06結(jié)束風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門/崗位R01期末開(kāi)賬申請(qǐng)和審批工作不能規(guī)范、不合理,可能導(dǎo)致期末結(jié)賬不科學(xué),使企業(yè)會(huì)計(jì)信息不能正確反映企業(yè)的實(shí)際情況財(cái)務(wù)15低C01編制變更申請(qǐng)有財(cái)務(wù)經(jīng)理編制《期末開(kāi)賬申請(qǐng)報(bào)告》《財(cái)務(wù)報(bào)告編制管理規(guī)范》財(cái)務(wù)經(jīng)理備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí),影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn),6＜風(fēng)險(xiǎn)評(píng)分<12;低風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分級(jí)分〔風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度。10.月度財(cái)務(wù)快報(bào)編制單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)期末結(jié)賬和財(cái)務(wù)報(bào)告編制本級(jí)流程月度財(cái)務(wù)快報(bào)編制主責(zé)部門財(cái)務(wù)部協(xié)同部門總經(jīng)理主責(zé)崗位財(cái)務(wù)總監(jiān)適用范圍關(guān)聯(lián)制度[01]《財(cái)務(wù)報(bào)告編制管理規(guī)范》流程簡(jiǎn)介本流程旨在規(guī)范月度財(cái)務(wù)快報(bào)編制的管理?？刂颇繕?biāo)輸出文檔編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人總分類賬審批流程董事會(huì)審計(jì)委員會(huì)財(cái)務(wù)總監(jiān)財(cái)務(wù)經(jīng)理會(huì)計(jì)主管輸出文檔結(jié)束08審議結(jié)束08審議07審議07審議06審核06審核06審核03審核06審核03審核04修改、形成財(cái)務(wù)報(bào)告02編輯月度財(cái)務(wù)快報(bào)01核對(duì)總賬單明細(xì)賬開(kāi)始04修改、形成財(cái)務(wù)報(bào)告02編輯月度財(cái)務(wù)快報(bào)01核對(duì)總賬單明細(xì)賬開(kāi)始01記賬憑證02月度財(cái)務(wù)快報(bào)請(qǐng)01記賬憑證02月度財(cái)務(wù)快報(bào)請(qǐng)序號(hào)步驟流程責(zé)任部門/崗位流程步驟描述輸出文檔開(kāi)始01核對(duì)總賬和明細(xì)賬會(huì)計(jì)主管會(huì)計(jì)主管對(duì)總賬和明細(xì)賬進(jìn)行核對(duì)02編制月度財(cái)務(wù)快報(bào)會(huì)計(jì)主管會(huì)計(jì)主管組織編輯月度財(cái)務(wù)報(bào)告03審核財(cái)務(wù)經(jīng)理財(cái)務(wù)總監(jiān)對(duì)月度財(cái)務(wù)快報(bào)進(jìn)行審核,提出意見(jiàn)和建議04修改、形成財(cái)務(wù)快報(bào)會(huì)計(jì)主管會(huì)計(jì)主管根據(jù)上級(jí)意見(jiàn)對(duì)快報(bào)修改,形成最終月度財(cái)務(wù)快報(bào)05審核財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理對(duì)快報(bào)進(jìn)行審核06審核財(cái)務(wù)總監(jiān)財(cái)務(wù)總監(jiān)對(duì)快報(bào)進(jìn)行審核07審議審計(jì)委員會(huì)審計(jì)委員會(huì)對(duì)快報(bào)進(jìn)行審議08審議董事會(huì)董事會(huì)對(duì)快報(bào)進(jìn)行審議結(jié)束風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門/崗位R01財(cái)務(wù)總監(jiān)和財(cái)務(wù)經(jīng)理未對(duì)主管編制的快報(bào)提出修改意見(jiàn),導(dǎo)致快報(bào)不符合對(duì)外公布的要求財(cái)務(wù)15低C01提出建議和意見(jiàn)財(cái)務(wù)總監(jiān)、財(cái)務(wù)經(jīng)理對(duì)月度財(cái)務(wù)快報(bào)編制提出意見(jiàn)和建議《財(cái)務(wù)報(bào)告編制管理規(guī)范》財(cái)務(wù)總監(jiān)備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí),影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn),6＜風(fēng)險(xiǎn)評(píng)分<12;低風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分級(jí)分〔風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度。11、財(cái)務(wù)報(bào)表編制單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)期末結(jié)賬和財(cái)務(wù)報(bào)告編制本級(jí)流程財(cái)務(wù)報(bào)表編制主責(zé)部門財(cái)務(wù)部協(xié)同部門總經(jīng)理主責(zé)崗位財(cái)務(wù)總監(jiān)適用范圍關(guān)聯(lián)制度[01]《財(cái)務(wù)報(bào)告編制管理規(guī)范》流程簡(jiǎn)介本流程旨在規(guī)范財(cái)務(wù)報(bào)表編制的管理。控制目標(biāo)輸出文檔編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人總分類賬審批流程董事長(zhǎng)董事會(huì)審計(jì)委員會(huì)財(cái)務(wù)總監(jiān)財(cái)務(wù)經(jīng)理會(huì)計(jì)主管輸出文檔07審批07審批06審議06審議05審議05審議04上報(bào)重大交易會(huì)計(jì)處理方式,變更會(huì)計(jì)政策,調(diào)整會(huì)計(jì)估計(jì)的方法以及發(fā)生變更的情況04上報(bào)重大交易會(huì)計(jì)處理方式,變更會(huì)計(jì)政策,調(diào)整會(huì)計(jì)估計(jì)的方法以及發(fā)生變更的情況09審核01全面清查資產(chǎn)核實(shí)債務(wù)開(kāi)始09審核01全面清查資產(chǎn)核實(shí)債務(wù)開(kāi)始結(jié)束10形成財(cái)務(wù)報(bào)表08編制財(cái)務(wù)報(bào)03制定《年度財(cái)務(wù)報(bào)表編制方案》02編核對(duì)總分類賬結(jié)束10形成財(cái)務(wù)報(bào)表08編制財(cái)務(wù)報(bào)03制定《年度財(cái)務(wù)報(bào)表編制方案》02編核對(duì)總分類賬和明細(xì)賬03月度財(cái)務(wù)報(bào)表編制方案08年度財(cái)務(wù)報(bào)表03月度財(cái)務(wù)報(bào)表編制方案08年度財(cái)務(wù)報(bào)表序號(hào)步驟流程責(zé)任部門/崗位流程步驟描述輸出文檔開(kāi)始01全面清查資產(chǎn)、核實(shí)債務(wù)財(cái)務(wù)經(jīng)理會(huì)計(jì)主管對(duì)總賬和明細(xì)賬進(jìn)行核對(duì)02核對(duì)總賬和明細(xì)賬會(huì)計(jì)主管會(huì)計(jì)主管對(duì)總賬和明細(xì)賬進(jìn)行核對(duì)03編制年度財(cái)務(wù)報(bào)表編制方案會(huì)計(jì)主管財(cái)務(wù)部制定年度財(cái)務(wù)報(bào)表編制方案04上報(bào)財(cái)務(wù)報(bào)表編制方案財(cái)務(wù)總監(jiān)、財(cái)務(wù)經(jīng)理上報(bào)重大交易會(huì)計(jì)處理方式,變更會(huì)計(jì)政策,調(diào)整會(huì)計(jì)估計(jì)的方法以及發(fā)生變更的情況05審議審計(jì)委員會(huì)審計(jì)委員會(huì)對(duì)方案進(jìn)行審議06審議董事會(huì)董事會(huì)對(duì)方案進(jìn)行審議07審批董事長(zhǎng)董事長(zhǎng)審批簽字08編制財(cái)務(wù)報(bào)表會(huì)計(jì)主管會(huì)計(jì)主管組織人員按照編制方案的要求進(jìn)行財(cái)務(wù)報(bào)表的繽智09審核財(cái)務(wù)總監(jiān)、財(cái)務(wù)經(jīng)理財(cái)務(wù)總監(jiān)和財(cái)務(wù)經(jīng)理對(duì)報(bào)表提出修改意見(jiàn)10修改形成財(cái)務(wù)報(bào)表會(huì)計(jì)主管會(huì)計(jì)主管組織人員根據(jù)上級(jí)意見(jiàn)修改形成財(cái)務(wù)報(bào)表結(jié)束風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門/崗位R01財(cái)務(wù)報(bào)表編制前期準(zhǔn)備工作不充分,可能導(dǎo)致結(jié)賬前未能及時(shí)發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)財(cái)務(wù)15低C01對(duì)賬會(huì)計(jì)主管組織人員將會(huì)計(jì)賬薄記錄與實(shí)物資產(chǎn)、會(huì)計(jì)憑證、往來(lái)單位或者個(gè)人等進(jìn)行相互核對(duì),保證賬證相符、賬賬相符、賬實(shí)相符?！敦?cái)務(wù)報(bào)告編制管理規(guī)范》會(huì)計(jì)主管備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí),影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn),6＜風(fēng)險(xiǎn)評(píng)分<12;低風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分級(jí)分〔風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度。12、財(cái)務(wù)數(shù)據(jù)的分析和利用單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)期末結(jié)賬和財(cái)務(wù)報(bào)告編制本級(jí)流程財(cái)務(wù)數(shù)據(jù)的分析和利用主責(zé)部門財(cái)務(wù)部協(xié)同部門總經(jīng)理主責(zé)崗位財(cái)務(wù)總監(jiān)適用范圍關(guān)聯(lián)制度[01]《財(cái)務(wù)報(bào)告編制管理規(guī)范》流程簡(jiǎn)介本流程旨在規(guī)范財(cái)務(wù)報(bào)表編制的管理?？刂颇繕?biāo)輸出文檔編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人總分類賬單審批流程總經(jīng)理財(cái)務(wù)總監(jiān)財(cái)務(wù)經(jīng)理會(huì)計(jì)主管輸出文檔06審批06審批結(jié)束傳遞給各部門06審核結(jié)束傳遞給各部門06審核04審核02審核04審核02審核03修改形成分析報(bào)告01收集資料編制分析報(bào)告開(kāi)始03修改形成分析報(bào)告01收集資料編制分析報(bào)告開(kāi)始01財(cái)務(wù)分析報(bào)告01財(cái)務(wù)分析報(bào)告序號(hào)步驟流程責(zé)任部門/崗位流程步驟描述輸出文檔開(kāi)始01收集資料編制分銷高會(huì)計(jì)主管會(huì)計(jì)主管組織人員收集相關(guān)報(bào)表數(shù)據(jù)編制分析報(bào)告02審核財(cái)務(wù)總監(jiān)財(cái)務(wù)經(jīng)理財(cái)務(wù)總監(jiān)和財(cái)務(wù)經(jīng)理對(duì)編制的財(cái)務(wù)分析報(bào)告提出意見(jiàn)和建議03修改形成分析報(bào)告會(huì)計(jì)主管會(huì)計(jì)主管根據(jù)上級(jí)意見(jiàn)對(duì)分析報(bào)告進(jìn)行修改,形成最終的財(cái)務(wù)分析報(bào)告04審核財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理對(duì)財(cái)務(wù)分析報(bào)告進(jìn)行審核05審核財(cái)務(wù)總監(jiān)財(cái)務(wù)總監(jiān)對(duì)財(cái)務(wù)分析報(bào)告進(jìn)行審核06審批總經(jīng)理總經(jīng)理對(duì)財(cái)務(wù)分析報(bào)告進(jìn)行審批07傳送給各部門財(cái)務(wù)總監(jiān)將分析成果發(fā)送到各部門結(jié)束風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門/崗位R01在未充分收集相關(guān)數(shù)據(jù)的情況下進(jìn)行財(cái)務(wù)報(bào)表分析,會(huì)導(dǎo)致分析結(jié)果不準(zhǔn)確財(cái)務(wù)15低C01編制分析報(bào)告前收集數(shù)據(jù)在編制報(bào)告前收集相關(guān)報(bào)表數(shù)據(jù)《財(cái)務(wù)報(bào)告編制管理規(guī)范》會(huì)計(jì)主管備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí),影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn),6＜風(fēng)險(xiǎn)評(píng)分<12;低風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分級(jí)分〔風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度。13、會(huì)計(jì)檔案維護(hù)單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)期末結(jié)賬和財(cái)務(wù)報(bào)告編制本級(jí)流程會(huì)計(jì)檔案維護(hù)主責(zé)部門財(cái)務(wù)部協(xié)同部門檔案部主責(zé)崗位會(huì)計(jì)主管適用范圍關(guān)聯(lián)制度[01]《財(cái)務(wù)報(bào)告編制管理規(guī)范》流程簡(jiǎn)介本流程旨在規(guī)范會(huì)計(jì)檔案維護(hù)的管理?？刂颇繕?biāo)輸出文檔編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人總分類賬審批流程會(huì)計(jì)主管會(huì)計(jì)人員檔案部輸出文檔02簽字簽章02簽字簽章01收集會(huì)計(jì)憑證等擋案審查核對(duì)整理成冊(cè)開(kāi)始01收集會(huì)計(jì)憑證等擋案審查核對(duì)整理成冊(cè)開(kāi)始03妥善保管結(jié)束03妥善保管結(jié)束01明細(xì)賬01記賬憑證01原始憑證請(qǐng)01總分類賬01明細(xì)賬01記賬憑證01原始憑證請(qǐng)01總分類賬序號(hào)步驟流程責(zé)任部門/崗位流程步驟描述輸出文檔開(kāi)始01手機(jī)檔案審查核對(duì)整理成冊(cè)會(huì)計(jì)人員收集會(huì)計(jì)憑證等擋案審查核對(duì)整理成冊(cè)02簽字蓋章會(huì)計(jì)主管會(huì)計(jì)主管對(duì)裝訂成冊(cè)的檔案簽字蓋章03交給檔案部妥善保管檔案部妥善保管結(jié)束風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門/崗位R01未定期收集憑證和賬薄導(dǎo)致遺失財(cái)務(wù)15低C01定期收集和審查核對(duì)會(huì)計(jì)主管組織人員定期收集會(huì)計(jì)檔案,并進(jìn)行審查核對(duì)《財(cái)務(wù)報(bào)告編制管理規(guī)范》會(huì)計(jì)主管備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí),影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn),6＜風(fēng)險(xiǎn)評(píng)分<12;低風(fēng)險(xiǎn),風(fēng)險(xiǎn)評(píng)分級(jí)分〔風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度。14、會(huì)計(jì)檔案借閱單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)期末結(jié)賬和財(cái)務(wù)報(bào)告編制本級(jí)流程會(huì)計(jì)檔案借閱主責(zé)部門檔案部協(xié)同部門其他部門主責(zé)崗位會(huì)計(jì)主管適用范圍關(guān)聯(lián)制度[01]《財(cái)務(wù)報(bào)告編制管理規(guī)范》流程簡(jiǎn)介本流程旨在規(guī)范會(huì)計(jì)檔案借閱的管理。控制目標(biāo)輸出文檔編制審核批準(zhǔn)版本制定〔修訂原因發(fā)布時(shí)間編制部門編制人總分類賬