企業(yè)財(cái)務(wù)管理流程圖范本

1、 /10目錄TOC o 1-5 h z HYPERLINK l bookmark2 o Current Document 第九章財(cái)務(wù)管理流程3-2 HYPERLINK l bookmark4 o Current Document 9-001預(yù)算編制工作流程3 HYPERLINK l bookmark6 o Current Document 9-002部門(mén)預(yù)算審批流程39-003預(yù)算執(zhí)行監(jiān)控流程39-004預(yù)算調(diào)整作業(yè)流程3 HYPERLINK l bookmark12 o Current Document 9-005現(xiàn)金預(yù)算管理流程39-006固定資產(chǎn)評(píng)估流程3 HYPERLINK l boo

2、kmark20 o Current Document 9-007現(xiàn)金清查作業(yè)流程39-008備用金清查作業(yè)流程49-009存貨盤(pán)點(diǎn)流程4 HYPERLINK l bookmark24 o Current Document 9-010應(yīng)收賬款管理流程49-011產(chǎn)品成本核算流程4 HYPERLINK l bookmark26 o Current Document 9-012產(chǎn)品成本定額流程49-013成本賬務(wù)處理流程4 HYPERLINK l bookmark30 o Current Document 9-014成本費(fèi)用管理流程4 HYPERLINK l bookmark32 o Current

3、 Document 9-015成本支出管理流程4 HYPERLINK l bookmark34 o Current Document 9-016內(nèi)審計(jì)劃準(zhǔn)備流程59-017內(nèi)部控制測(cè)試審核流程59-018會(huì)計(jì)科目審計(jì)流程5 HYPERLINK l bookmark40 o Current Document 9-019內(nèi)審報(bào)告編制流程59-020財(cái)務(wù)審計(jì)改善流程59-021納稅籌劃作業(yè)流程59-022納稅核算作業(yè)流程5 HYPERLINK l bookmark46 o Current Document 9-023納稅申報(bào)作業(yè)流程6 HYPERLINK l bookmark48 o Current

4、 Document 9-024補(bǔ)稅實(shí)施作業(yè)流程6 HYPERLINK l bookmark50 o Current Document 9-025退稅申請(qǐng)作業(yè)流程6 HYPERLINK l bookmark52 o Current Document 9-026日記賬作業(yè)流程6 HYPERLINK l bookmark54 o Current Document 9-027憑證賬作業(yè)流程69-028總賬科目作業(yè)流程6 HYPERLINK l bookmark56 o Current Document 9-029會(huì)計(jì)科目設(shè)置流程69-030會(huì)計(jì)報(bào)表編制流程6 HYPERLINK l bookmark6

5、0 o Current Document 9-031借款審批作業(yè)流程7 HYPERLINK l bookmark62 o Current Document 9-032借款抵押作業(yè)流程79-033資金預(yù)算作業(yè)流程7 HYPERLINK l bookmark64 o Current Document 9-034資金調(diào)撥作業(yè)流程7 HYPERLINK l bookmark66 o Current Document 9-035賬款支付作業(yè)流程7 HYPERLINK l bookmark70 o Current Document 9-036利潤(rùn)分配計(jì)劃編制流程7 HYPERLINK l bookmark

6、72 o Current Document 9-037利潤(rùn)分配實(shí)施流程79-038股利分配計(jì)劃流程8 HYPERLINK l bookmark68 o Current Document 9-039股利分配實(shí)施流程8第九章財(cái)務(wù)管理流程9-001預(yù)算編制工作流程總經(jīng)理財(cái)務(wù)主管預(yù)算員9-002部門(mén)預(yù)算審批成本目標(biāo)分析開(kāi)始總經(jīng)理財(cái)務(wù)主管各部門(mén)主管確定企業(yè)收支編制預(yù)算方案提供預(yù)算資料批r44i41執(zhí)jjm.3；審核記錄、匯總編制開(kāi)支預(yù)算總經(jīng)理9-004審核財(cái)下務(wù)主管個(gè)部門(mén)企業(yè)【收支監(jiān)監(jiān)企業(yè)收支監(jiān)控調(diào)整作業(yè)流程開(kāi)始結(jié)束預(yù)估企業(yè)收入總經(jīng)理平衡企業(yè)收支財(cái)務(wù)主管9-005現(xiàn)金預(yù)算管理流程總經(jīng)理主管提出預(yù)算申請(qǐng)各

7、部門(mén)執(zhí)行預(yù)算各部門(mén)財(cái)務(wù)部厶編制調(diào)整企業(yè)的財(cái)務(wù)財(cái)務(wù)部編制編務(wù)預(yù)算監(jiān)案去程控報(bào)告r計(jì)劃確認(rèn)調(diào)整萬(wàn)案評(píng)估師J編制現(xiàn)金流預(yù)算訂預(yù)算總經(jīng)理屮II9-00開(kāi)始金清查作業(yè)流程收集財(cái)產(chǎn)信息審核編制現(xiàn)金流調(diào)整業(yè)務(wù)財(cái)爲(wèi)請(qǐng)?jiān)u估賬務(wù)會(huì)計(jì)開(kāi)始進(jìn)行評(píng)估清查現(xiàn)金賬*調(diào)整理現(xiàn)金流結(jié)束現(xiàn)金流預(yù)算現(xiàn)金流使用評(píng)價(jià)定期查看現(xiàn)金*結(jié)束3/10審批現(xiàn)金數(shù)確認(rèn)數(shù)額對(duì)9-008備用金清查作業(yè)流程財(cái)務(wù)主管賬務(wù)會(huì)計(jì)出納9-009財(cái)務(wù)經(jīng)理清查!備用金賬開(kāi)始財(cái)務(wù)會(huì)計(jì)盤(pán)點(diǎn)現(xiàn)金數(shù)存貨管理部9-010應(yīng)收賬款管理流程整理出入賬Yes盤(pán)點(diǎn)核對(duì)開(kāi)始組織盤(pán)點(diǎn)相關(guān)部門(mén)審核9-01No產(chǎn)品成本核算流程核對(duì)1F交單”登記T，記賬銀行提現(xiàn)成本會(huì)計(jì)豐技術(shù)部財(cái)務(wù)主盈虧析9

8、-012產(chǎn)品成本定額流程審核催款現(xiàn)金流是否造部咽進(jìn)行產(chǎn)品設(shè)計(jì)財(cái)務(wù)咅部結(jié)s囂0翻成本賬務(wù)處理流程I記制定產(chǎn)例品成本表制造過(guò)財(cái)務(wù)主程血J應(yīng)收賬款賬H預(yù)估過(guò)程支出審核二財(cái)務(wù)會(huì)計(jì)”列舉各環(huán)境用料節(jié)審核審核制造成本調(diào)整產(chǎn)品制造過(guò)嚼9-01成本費(fèi)用管理找不合理出按計(jì)劃生產(chǎn)制造財(cái)務(wù)主管制定開(kāi)支范圍財(cái)務(wù)會(huì)計(jì)統(tǒng)計(jì)成本開(kāi)支各個(gè)部賬款分析4上交成本開(kāi)支結(jié)束相關(guān)咅斗匕亠亠I亠砧已J監(jiān)控過(guò)程開(kāi)支9-015成本支出管理流制成本明細(xì)L財(cái)制會(huì)本總賬開(kāi)始成本費(fèi)產(chǎn)生相關(guān)部門(mén)列出開(kāi)支計(jì)劃No進(jìn)入統(tǒng)計(jì)下月審核是否合理結(jié)束壓縮開(kāi)支計(jì)劃9-016內(nèi)審計(jì)劃準(zhǔn)備流程入明細(xì)賬開(kāi)始成本費(fèi)產(chǎn)生總經(jīng)理財(cái)務(wù)主管會(huì)計(jì)師壓縮開(kāi)支壬制測(cè)試No內(nèi)部控制調(diào)查9

9、-0目審計(jì)流程準(zhǔn)備末統(tǒng)計(jì)通知客尸、9-019內(nèi)審報(bào)告編制流程供應(yīng)商N(yùn)o財(cái)務(wù)主管總經(jīng)理9-審核合理總經(jīng)理善流程N(yùn)Oes壓縮開(kāi)和師報(bào)會(huì)計(jì)師評(píng)估內(nèi)部財(cái)務(wù)制度開(kāi)始開(kāi)始實(shí)尹合性測(cè)試確定內(nèi)部審計(jì)目標(biāo)1控制風(fēng)險(xiǎn)評(píng)束確定內(nèi)部審計(jì)范圍編寫(xiě)管理建議書(shū)開(kāi)始目會(huì)計(jì)帥L會(huì)計(jì)制度實(shí)施119審核1審納稅合理Yes編制審編寫(xiě)管理建議書(shū)丿開(kāi)始編制審計(jì)結(jié)論I審核完畢編制審計(jì)建議務(wù)會(huì)結(jié)束編制建議書(shū)了開(kāi)始總經(jīng)理審批審核編制改善計(jì)劃著手主管管形成審計(jì)政策調(diào)查效果測(cè)評(píng)5/10結(jié)束N稅務(wù)會(huì)計(jì)可行性評(píng)價(jià)C開(kāi)始丿合理1策分明確稅種記錄入檔I9-023納稅申報(bào)作業(yè)流程總經(jīng)理財(cái)務(wù)主管稅務(wù)會(huì)計(jì)開(kāi)始9-024補(bǔ)稅實(shí)施作業(yè)流程總經(jīng)理U審批9-025退稅

10、申請(qǐng)作業(yè)流程財(cái)務(wù)主管審核填寫(xiě)稅務(wù)科目稅務(wù)會(huì)計(jì)填寫(xiě)申報(bào)表開(kāi)始A-審批納稅申報(bào)收到補(bǔ)稅通知單J財(cái)務(wù)主管賬會(huì)計(jì)師清查責(zé)任政策調(diào)查會(huì)計(jì)結(jié)束9-026日記賬作業(yè)流程補(bǔ)稅申報(bào)入賬財(cái)務(wù)主管9-027憑證賬作業(yè)流程財(cái)務(wù)主管業(yè)財(cái)務(wù)主管審批實(shí)施部門(mén)處罰況查看企、開(kāi)始廠匚結(jié)經(jīng)營(yíng)情況查看記賬憑證-會(huì)計(jì)審核收集記賬憑證核計(jì)結(jié)束額I分類記賬憑證9-02L!會(huì)計(jì)科目設(shè)置流程審核A編希開(kāi)日?qǐng)?bào)表2記錄明細(xì)賬計(jì)入朋細(xì)賬記錄、入檔財(cái)務(wù)主管會(huì)計(jì)師總賬審批9-030會(huì)計(jì)決定建立會(huì)計(jì)賬開(kāi)始審核會(huì)計(jì)計(jì)入總賬目編制賬目表月末統(tǒng)計(jì)記錄、入檔總經(jīng)理審批財(cái)務(wù)主管審核束存則-會(huì)計(jì)師總賬科目設(shè)置細(xì)賬科目記錄、入檔編制憑證19-031借款審批作業(yè)流程經(jīng)

11、營(yíng)者總經(jīng)理賬務(wù)總分類賬財(cái)務(wù)部|節(jié)存轉(zhuǎn)銷余額9-032借款抵押作業(yè)流程審批審核總經(jīng)理簽字審扌批總經(jīng)理戸開(kāi)始制現(xiàn)金流量表發(fā)現(xiàn)貿(mào)金編制負(fù)債表財(cái)務(wù)部比損益表開(kāi)始廠制定借款計(jì)劃銀行借款9-034資金調(diào)撥作業(yè)流程I預(yù)算員聯(lián)絡(luò)銀行需要資產(chǎn)抵扌開(kāi)始審批經(jīng)營(yíng)者審核總制定抵押預(yù)劃企業(yè)支出財(cái)務(wù)部結(jié)束簽字9035賬款支付作業(yè)流確認(rèn)資金預(yù)算臺(tái)資金到位審核步采購(gòu)部劃審扌結(jié)束出現(xiàn)賬理款經(jīng)營(yíng)者-簽字申請(qǐng)支付9-037利潤(rùn)分配實(shí)施流琴抵押借預(yù)估企業(yè)現(xiàn)金流總經(jīng)理查看部門(mén)資金申請(qǐng)編制調(diào)撥計(jì)劃財(cái)務(wù)主管開(kāi)始通報(bào)米購(gòu)部1T入賬支付總經(jīng)理飛開(kāi)始廠查看利潤(rùn)企業(yè)分配己制度記錄入賬確認(rèn)看企業(yè)利潤(rùn)結(jié)束財(cái)務(wù)主管計(jì)算應(yīng)交稅審批7/10彌補(bǔ)前年度的虧損

12、審核制定利潤(rùn)提取分配定盈余公積金經(jīng)營(yíng)者總經(jīng)理財(cái)務(wù)主管 /109-038股利分配計(jì)劃流程9-039股利分配實(shí)施流程始經(jīng)營(yíng)者修繕?lè)峙溆?jì)劃總經(jīng)理-制定利潤(rùn)分配計(jì)劃形成初步分配方法填寫(xiě)利潤(rùn)分配報(bào)告書(shū)發(fā)放股利 /10版權(quán)申明本文部分內(nèi)容，包括文字、圖片、以及設(shè)計(jì)等在網(wǎng)上搜集整理。版權(quán)為張儉個(gè)人所有Thisarticleincludessomeparts,includingtext,pictures,anddesign.CopyrightisZhangJianspersonalownership.用戶可將本文的內(nèi)容或服務(wù)用于個(gè)人學(xué)習(xí)、研究或欣賞，以及其他非商業(yè)性或非盈利性用途，但同時(shí)應(yīng)遵守著作權(quán)法及其他相

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