财务管理规范 中国建筑技术集团有限公司.docVIP

中国建筑技术集团有限公司内部管理标准 2012 －CBTGC QG07 规 范 财 务 管 理 08– 实施 05 2012 发布0805 2012–– – 中国建筑技术集团有限公司发布 中国建筑技术集团有限公司内部管理标准 财 务 管 理 规 范 CBTGC QG07 – 2009 主 编 部 门： 财务处 审 核 部 门：总裁办公会议 批 准 部 门： 董事会 施 行 日 期： 2012年05月08日 2012 北 京 目 次 1 总 则 ············································································ 1 2 会计机构设置与会计工作交接 ················································· 2 2.1 会计机构设置······························································· 2 2.2 会计工作交接······························································· 3 3 最低利润的计算与上交 ·························································· 5 4 流动资金借款 ······································································ 6 5 项目保函 ············································································ 8 6 银行承兑汇票 ······································································ 10 7 信用证 ··············································································· 11 8 银行账户管理 ······································································ 12 9 外出经营管理 ······································································ 13 10 项目保证金管理 ··································································· 14 11 应收款项管理 ······································································ 15 12 出国人员使用外汇管理 ·························································· 17 13 发票和收据 ········································································· 18 14 现金和银行票据 ··································································· 20 15 电算化管理 ········································································· 21 16 固定资产管理 ······································································ 22