《企業(yè)內(nèi)部控制流程手冊》

《企業(yè)內(nèi)部控制流程手冊》《企業(yè)內(nèi)部掌握流程手冊》

企業(yè)內(nèi)部掌握流程手冊

1

名目

第1章企業(yè)資金與授權(quán)批準(zhǔn)控

制.....................................................................................................

1(1(1資金支付業(yè)務(wù)流

程...........................................................................................

1(1(2資金授權(quán)審批流

程...........................................................................................

1(2現(xiàn)金和銀行存款控

制.....................................................................................................

1(2(1借出款項(xiàng)審批流

程...........................................................................................

1(2(2銀行賬戶核對流

程...........................................................................................

第2章企業(yè)請購審批業(yè)務(wù)流

程...........................................................................................

2(1(2選購預(yù)算業(yè)務(wù)流

程...........................................................................................

2(2選購與選購驗(yàn)收控

制.....................................................................................................

2(2(1選購業(yè)務(wù)招標(biāo)流

程...........................................................................................

2(2(2供應(yīng)商的評比流

程...........................................................................................

第3章企業(yè)存貨與授權(quán)批準(zhǔn)控

制.....................................................................................................

3(1(1存貨選購請購流

程...........................................................................................

3(1(2存貨選購管理流

程...........................................................................................

3(2存貨驗(yàn)收與保管控

制.....................................................................................................

3(2(1外購存貨驗(yàn)收流

程...........................................................................................

3(2(2存貨存放管理流

程...........................................................................................

第4章企業(yè)銷售與授權(quán)審批控

制.....................................................................................................

4(1(1銷售業(yè)務(wù)審批流

程...........................................................................................

4(1(2銷售定價業(yè)務(wù)流

程...........................................................................................

4(2銷售發(fā)貨與合同控

制.....................................................................................................

4(2(1銷售發(fā)貨業(yè)務(wù)流

程...........................................................................................

4(2(2賒銷業(yè)務(wù)管控流

程...........................................................................................

第5章企業(yè)工程項(xiàng)目與授權(quán)批準(zhǔn)控

制.............................................................................................

5(1(1工程項(xiàng)目業(yè)務(wù)流

程...........................................................................................

5(1(2工程項(xiàng)目審批流

程...........................................................................................

5(2工程項(xiàng)目評價與發(fā)包控

制.............................................................................................

5(2(1項(xiàng)目評價分析流

程...........................................................................................

5(2(2項(xiàng)目發(fā)包掌握流

程...........................................................................................

第6章企業(yè)資產(chǎn)管理與審批控

制.....................................................................................................

6(1(1固定資產(chǎn)管理流

程...........................................................................................

6(1(2固定資產(chǎn)計(jì)提折舊審批流

程...........................................................................

6(2資產(chǎn)取得與驗(yàn)收控

制.....................................................................................................

6(2(1固定資產(chǎn)請購流

程......................................................................(2)

6(2(2固定資產(chǎn)租賃流

程...........................................................................................

第7章企業(yè)無形資產(chǎn)審批與業(yè)務(wù)控

制.............................................................................................

7(1(1外購資產(chǎn)請購審批流

程...................................................................................

7(1(2無形資產(chǎn)業(yè)務(wù)流

程...........................................................................................

7(2資產(chǎn)取得與驗(yàn)收控

制.....................................................................................................

7(2(1無形資產(chǎn)投資預(yù)算流

程...................................................................................

7(2(2無形資產(chǎn)交付驗(yàn)收流

程...................................................................................

第8章企業(yè)長期股權(quán)管理與審批控

制.............................................................................................

8(1(1長期股權(quán)投資管理流

程...................................................................................

8(1(2投資項(xiàng)目減值預(yù)備審批流

程...........................................................................

8(2投資分析與決策控

制.....................................................................................................

8(2(1投資評估分析流

程...........................................................................................

8(2(2投資決策審批流

程...........................................................................................

第9章企業(yè)籌資與授權(quán)審批控

制.....................................................................................................

9(1(1籌資業(yè)務(wù)管理流

程...........................................................................................

9(1(2籌資授權(quán)批準(zhǔn)流

程...........................................................................................

9(2籌資決策與審批控

制.....................................................................................................

9(2(1籌資決策管理流

程...........................................................................................

9(2(2重大籌資方案審批流

程...................................................................................

第10章企業(yè)預(yù)算與授權(quán)批準(zhǔn)控

制...................................................................................................

10(1(1預(yù)算工作業(yè)務(wù)流

程.........................................................................................10(1(2

預(yù)算業(yè)務(wù)授權(quán)流

程.........................................................................................10(2預(yù)算編制

與審批控

制...................................................................................................

10(2(1預(yù)算編制業(yè)務(wù)流

程.........................................................................................10(2(2

預(yù)算草案編報(bào)流

程.........................................................................................

第11章企業(yè)成本費(fèi)用核算與控

制...................................................................................................

11(1(1成本費(fèi)用核算流

程.........................................................................................11(1(2

成本費(fèi)用掌握流

程.........................................................................................11(2成本費(fèi)用

目標(biāo)與猜測控

制...........................................................................................

11(2(1成本費(fèi)用目標(biāo)確定流

程.................................................................................11(2(2

成本費(fèi)用猜測方案制定流

程.........................................................................

第12章企業(yè)擔(dān)保與評估審批控

制...................................................................................................

12(1(1擔(dān)保業(yè)務(wù)管理流

程.........................................................................................12(1(2

擔(dān)保業(yè)務(wù)風(fēng)險(xiǎn)評估流

程.................................................................................12(2擔(dān)保監(jiān)督

與披露控

制...................................................................................................

12(2(1擔(dān)保項(xiàng)目跟蹤監(jiān)督流

程.................................................................................12(2(2

擔(dān)保項(xiàng)目信息披露流

程.................................................................................

第13章企業(yè)3

13(1合同與審批控

制...........................................................................................................

13(1(1合同管理流

程.................................................................................................13(1(2

合同談判流

程.................................................................................................13(2合同訂立

登記控

制.......................................................................................................

13(2(1合同簽訂流

程.................................................................................................13(2(2

合同登記流

程.................................................................................................

第14章企業(yè)業(yè)務(wù)外包與審批控

制...................................................................................................

14(1(1核心業(yè)務(wù)外包申請流

程.................................................................................14(1(2

非核心業(yè)務(wù)外包申請流

程.............................................................................14(2項(xiàng)目方案

及資質(zhì)控

制...................................................................................................

14(2(1項(xiàng)目方案書審核流

程.....................................................................................14(2(2

承包方資質(zhì)審查流

程.....................................................................................

第15章企業(yè)對子公司業(yè)務(wù)層面的控

制...........................................................................................

15(1(1子公司重大投資審核流

程.............................................................................15(1(2

子公司投資項(xiàng)目評估流

程.............................................................................15(2母子公司

合并財(cái)務(wù)報(bào)表控

制.......................................................................................

15(2(1母子公司合并抵銷分錄編制流

程.................................................................

15(2(2

母子公司合并財(cái)務(wù)報(bào)表編制流

程.................................................................

第16章企業(yè)財(cái)務(wù)報(bào)告編制預(yù)備及其控

制.......................................................................................

16(1(1年度財(cái)務(wù)報(bào)告方案編制流

程.........................................................................16(1(2

重大影響交易會計(jì)處理流

程.........................................................................16(2財(cái)務(wù)報(bào)告

編制及其控

制...............................................................................................

16(2(1年度財(cái)務(wù)報(bào)告編制流

程.................................................................................16(2(2

合并會計(jì)報(bào)表編制范圍變更流

程.................................................................

第17章企業(yè)人力資源規(guī)劃與需求控

制...........................................................................................

17(1(1戰(zhàn)略規(guī)劃業(yè)務(wù)流

程.........................................................................................17(1(2

員工需求分析流

程.........................................................................................17(2人員聘請

培訓(xùn)與離職控

制...........................................................................................

17(2(1職位分析流

程.................................................................................................17(2(2

聘請管理流

程.................................................................................................

第18章企業(yè)信息系統(tǒng)與審批控

制...................................................................................................

18(1(1信息系統(tǒng)戰(zhàn)略規(guī)劃流

程.................................................................................18(1(2

重要信息系統(tǒng)政策制定流

程.........................................................................18(2系統(tǒng)開發(fā)

與維護(hù)控

制...................................................................................................

18(2(1信息系統(tǒng)自行開發(fā)流

程.................................................................................18(2(2

信息系統(tǒng)開發(fā)招標(biāo)流

程.................................................................................

第19章企業(yè)衍生工具與審批控

制...................................................................................................

19(1(1衍生工具業(yè)務(wù)審批流

程.....................................................................(4)

19(1(2衍生工具業(yè)務(wù)風(fēng)險(xiǎn)評估流

程.........................................................................19(2

衍生工具交易與監(jiān)督檢查控

制...................................................................................

19(2(1衍生工具交易記錄審查流

程.........................................................................19(2(2

衍生工具交易檢查執(zhí)行流

程.........................................................................

第20章企業(yè)企業(yè)并購與審批控

制...................................................................................................

20(1(1潛在并購交易審核流

程.................................................................................20(1(2

并購交易管理掌握流

程.................................................................................20(2并購交易

預(yù)備與控

制...................................................................................................

20(2(1并購意向書編制流

程.....................................................................................20(2(2

并購意向書審核流

程.....................................................................................

第21章企業(yè)關(guān)聯(lián)方界定及其控

制...................................................................................................

21(1(1關(guān)聯(lián)方名錄編審流

程.....................................................................................21(1(2

關(guān)聯(lián)交易記錄審查流

程.................................................................................21(2關(guān)聯(lián)交易

與披露控

制...................................................................................................

21(2(1重大關(guān)聯(lián)交易審核流

程.................................................................................21(2(2

關(guān)聯(lián)交易事項(xiàng)詢價流

程.................................................................................

第22章企業(yè)審計(jì)與檢查匯報(bào)控

制...................................................................................................

22(1(122(1(2后續(xù)審計(jì)流

程.................................................................................................22(2審計(jì)督導(dǎo)與質(zhì)量控

制...................................................................................................

22(2(122(2(2自我質(zhì)量掌握流

程.........................................................................................

5

工需求分析流

程.........................................................................................17(2人員聘請培訓(xùn)

與離職控

制...........................................................................................17(2(1職位分析流

程.................................................................................................17(2(2聘請管理流

程.................................................................................................第18章企業(yè)內(nèi)部掌握流程

—信息系

統(tǒng)...................................................................................18(1信息系統(tǒng)與審批控

制...................................................................................................18(1(1信息系統(tǒng)戰(zhàn)略規(guī)劃流程.................................................................................18(1(2重要信息系統(tǒng)政策制定流

程.........................................................................18(2系統(tǒng)開發(fā)與維護(hù)控

制...................................................................................................18(2(1信息系統(tǒng)自行開發(fā)流程.................................................................................18(2(2信息系統(tǒng)開發(fā)招標(biāo)流

程.................................................................................第19章企業(yè)內(nèi)部掌握流程—衍生工

具...................................................................................19(1衍生工具與審批控

制...................................................................................................19(1(1衍生工具業(yè)務(wù)審批流程.................................................................................

4

19(1(2