中小微企业投融资服务中心有限公司财务会计制度参考修改模板范本.doc

株洲市中小微企业投融资服务中心有限公司 财务会计制度 PAGE PAGE 2 中小微企业投融资服务中心有限公司 《财务会计制度》 （试 行） 二〇一六年一月 目 录 第一章 总 则 ···········································1 第二章 管理体制与基础管理··································1 第一节 财务管理体制········································1 第二节 内部会计控制········································3 第三节 财务票据及印鉴管理··································4 第四节 会计档案与电算化管理································5 第三章 会计核算与管理·······································6 第一节 会计核算基本政策····································6 第二节 货币资金核算与管理··································7 第三节 实物资产核算与管理··································9 第四节 其他资产核算与管理··································11 第五节 负债及所有者权益核算································11 第六节 收入核算············································12 第七节 所得税政策及利润分配政策····························13 第八节 财务会计报告及财务分析······························13 第四章 财务预算管理·········································14 第一节 财务预算编制········································14 第二节 财务预算的执行与调整································16 第三节 财务预算反馈与考评··································18 第五章 费用管理············································· 18 第一节 费用开支的基本原则与要求···························18 第二节 费用报销流程·······································19 第三节 人工费用基本管理规定·······························23 第四节 差旅费报销管理规定··································23 第五节 业务应酬费管理规定·································26 第六节 通讯费管理规定·····································27 第七节 车辆费用报销规定···································29 第八节 市内交通费报销规定·································30 第九节 其他费用管理·······································30 第六章 附 则·················································31 第一章 总 则 第一条 为建立健全株洲市中小微企业投融资服务中心有限公司（以下简称“公司”）将两个公司财务会计制度统一整合为一个。的现代企业管理制度，规范公司财务行为，根据《公司法》、《会计法》、《企业财务通则》、《企业会计制度》、《企业会计准则》及公司《章程》，结合公司实际情况，制定本制度。 将两个公司财务会计制度统一整合为一个。 第二条 本制度的管理目标是：通过执行国家财经法规和内部管理制度，合理组织会计核算，真实、准确、完整的反映公司财务状况、经营成果和现金流量，并通过实施规范、有效的财务管理，有效控制财务风险，降低营运成本，提高公司经济效益，努力实现公司价值最大化。 第三条 本制度适用于公司全体员工，各部门、人员在日常经营活