子公司财务管理制度.docxVIP

子公司财务管理制度

目录

一、总则....................................................3

二、财务管理组织架构........................................4

2.1财务总监.............................................5

2.2财务部门.............................................6

2.3分公司财务部门.......................................7

三、会计核算制度............................................8

3.1会计政策............................................10

3.2会计科目............................................11

3.3记账方法............................................12

3.4报表编制............................................13

四、资金管理制度...........................................14

4.1资金筹集............................................15

4.2资金使用............................................17

4.3资金调拨............................................19

4.4资金监控............................................20

五、成本控制制度...........................................20

5.1成本核算............................................22

5.2成本分析............................................23

5.3成本控制措施........................................24

5.4成本考核与奖惩......................................26

六、财务预算与计划.........................................27

6.1预算编制............................................28

6.2预算执行............................................29

6.3预算调整............................................30

6.4年度财务计划........................................31

七、财务分析与决策支持.....................................33

7.1财务分析方法........................................34

7.2财务报表分析........................................35

7.3数据挖掘与利用......................................36

7.4决策支持体系........................................37

八、财务风险管理...........................................39

8.1风险识别............................................40

8.2风险评估............................................41

8.3风险防范与控制......................................42

8.4风险报告与应对......................................43

九、内部审计与监督..................................