第六册-财务管理标准化.docxVIP

中铁五局（集团）有限公司城市轨道交通工程分公司—财务管理 目 录 1?总则.............................................................? 4 1.1?概述?.......................................................? 4 2?职责权限与人员配置要求...........................................? 5 3?管理制度.........................................................? 6 3.1?总则?.......................................................? 6 3.2?会计机构及会计人员?.........................................? 6 3.3?银行印鉴与票据管理?.........................................? 7 3.4?流动资金管理?...............................................? 7 4?过程管理.........................................................? 9 4.1?资金安全?...................................................? 9 4.1.1?总则?..................................................? 9 4.1.2?资金安全设施要求......................................? 9 4.1.3?资金管理制度..........................................? 9 4.2?资产管理?..................................................? 11 4.2.1?总则.................................................? 11 4.3?挂支清理?..................................................? 11 4.3.1?总则?.................................................? 11 4.4?会计科目设置?..............................................? 12 4.4.1?总则.................................................? 12 4.4.2?集团标准科目.........................................? 12 4.4.3?集团辅助科目?.........................................? 12 4.4.4?公司私有辅助?.........................................? 14 4.4.5?会计科目及辅助核算?......................................? 19 4.5?薪酬核算?..................................................? 67 4.5.1?总则.................................................? 67 4.5.2?核算范围.............................................? 67 4.5.3?核算原则.............................................? 69 4.5.4?核算依据.............................................? 69 4.5.5?薪酬统计上报.........................................? 69 1 中铁五局（集团）有限公司城市轨道交通工程分公司—财务管理 4.6?成本费用核算?..............................................? 70 4.6.1?总则.................................................? 70 4.6.2?核算设置..........