河北滦河实业集团公司财务管理制度.pdfVIP

河北滦河实业集团公司 财务管理制度 北大纵横管理咨询公司 二零零三年一月 滦河集团 财务管理制度 目 录 第一章 总 则 ········································································································1 第二章 财务管理体制 ··························································································2 第三章 财务管理规则 ··························································································5 一、 筹资管理 ····································································································5 二、 投资管理 ····································································································7 三、 固定资产、无形资产、递延资产管理···················································10 四、 货币资金及结算资金 ··············································································13 五、 存货管理 ··································································································19 六、 营业收入管理 ··························································································21 八、 成本费用管理 ··························································································23 九、 利润及利润分配管理 ··············································································24 十、 财务报告 ··································································································25 十一、 其他财务管理 ······················································································26 第四章 附则········································································································31 北大纵横－滦河集团项目组 滦河集团 财务管理制度 第一章 总 则 第一条 为加强集团的财务管理，规范集团的各项财务管理行为，保证集团资产的安全、 完整，促进集团的发展，特制订本制度。 第二条 集团财务管理的根本目标：股东财富最大化。