XX 省电力有限公司财务集约化管理实施细则XX 省电力有限公司XXXX 年三月目 录1．总体思路和工作目标.........................................11.1．财务集约化出台的背景..................................11.2．公司财务集约化管理的现状..............................31.3．公司财务集约化管理存在的差距..........................41.4．总体思路和工作目标....................................51.5．基本原则..............................................61.6．组织方式..............................................91.7．适用范围..............................................92．建立统一的财务应用标准体系................................102.1．统一会计政策.........................................102.1.1．统一法律规范会计政策........................................................102.1.2．强化会计政策选择的权限管理............................................112.1.3．增强会计政策的可操作性....................................................112.1.4．实施步骤与进度计划............................................................122.1.5．配套办法................................................................................122.2．统一会计科目.........................................122.2.1．统一法律规范科目体系........................................................122.2.2．会计科目设置权限上移........................................................132.2.3．实施步骤与进度计划............................................................142.2.4．配套办法................................................................................152.3．统一信息标准.........................................152.3.1．统一财务信息的分类标准....................................................152.3.2．统一财务与业务信息的集成标准........................................162.3.3．统一财务信息的编码标准....................................................162.3.4．实施步骤与进度计划............................................................172.3.5．配套办法....................................................................
