目 录第一章 总 则........................................................................................................................................................4第二章 财务部职责....................................................................................................................................................5第三章 财务人员岗位责任制....................................................................................................................................6一、岗位设置............................................................................................................................................................6二、岗位要求............................................................................................................................................................6三、会计人员职业道德............................................................................................................................................6第四章 会计工作交接制度........................................................................................................................................7一、交接事由............................................................................................................................................................7二、交接工作具体事项............................................................................................................................................7第五章 账务处理程序制度........................................................................................................................................8一、会计科目的设置和使用....................................................................................................................................8二、会计凭证的格式................................................................................................................................................8三、 会计凭证的审核要求和...
