PAGE集团财务管理细则集团二零零一年十一月目录TOC\o"1-3"\h\zHYPERLINK\l"_Toc523582055"第一部分财务管理规则PAGEREF_Toc523582055\h1HYPERLINK\l"_Toc523582056"第一章总则PAGEREF_Toc523582056\h1HYPERLINK\l"_Toc523582057"第二章财务部门的职能PAGEREF_Toc523582057\h1HYPERLINK\l"_Toc523582058"第三章财务工作管理PAGEREF_Toc523582058\h2HYPERLINK\l"_Toc523582059"第四章支票管理PAGEREF_Toc523582059\h3HYPERLINK\l"_Toc523582060"第五章现金管理PAGEREF_Toc523582060\h3HYPERLINK\l"_Toc523582061"第六章会计档案管理PAGEREF_Toc523582061\h4HYPERLINK\l"_Toc523582062"第七章处罚办法PAGEREF_Toc523582062\h5HYPERLINK\l"_Toc523582063"第八章附则PAGEREF_Toc523582063\h5HYPERLINK\l"_Toc523582064"第二部分财务总监的职责PAGEREF_Toc523582064\h6HYPERLINK\l"_Toc523582065"第三部分财务部（含总部、事业部、子公司财务部）工作准则PAGEREF_Toc523582065\h6HYPERLINK\l"_Toc523582066"第一章总则PAGEREF_Toc523582066\h6HYPERLINK\l"_Toc523582067"第二章财务部主要职能PAGEREF_Toc523582067\h7HYPERLINK\l"_Toc523582068"第三章财务部岗位职责PAGEREF_Toc523582068\h8HYPERLINK\l"_Toc523582069"第四部分审计监察部工作准则PAGEREF_Toc523582069\h10HYPERLINK\l"_Toc523582070"第一章总则PAGEREF_Toc523582070\h10HYPERLINK\l"_Toc523582071"第二章审计监察部岗位职责PAGEREF_Toc523582071\h11HYPERLINK\l"_Toc523582072"第五部分出纳业务处理准则PAGEREF_Toc523582072\h12HYPERLINK\l"_Toc523582073"第六部分会计工作细则PAGEREF_Toc523582073\h13HYPERLINK\l"_Toc523582074"第一章原始凭证PAGEREF_Toc523582074\h13HYPERLINK\l"_Toc523582075"第二章记账凭证PAGEREF_Toc523582075\h15HYPERLINK\l"_Toc523582076"第三章会计账簿PAGEREF_Toc523582076\h16HYPERLINK\l"_Toc523582077"第四章会计报告PAGEREF_Toc523582077\h19HYPERLINK\l"_Toc523582078"第五章会计档案PAGEREF_Toc523582078\h20HYPERLINK\l"_Toc523582079"第六章现金及债券PAGEREF_Toc523582079\h20HYPERLINK\l"_Toc523582080"第七章应收账款、应收票据PAGEREF_Toc523582080\h22HYPERLINK\l"_Toc523582081"第八章盘点办法PAGEREF_Toc523582081\h23HYPERLINK\l"_Toc523582082"第九章财务预算PAGEREF_Toc523582082\h24HYPERLINK\l"_Toc523582083"第七部分资金预算工作准则PAGEREF_T