目 录1.序言.............................................................................................................................. 42.目标.............................................................................................................................. 53.范围.............................................................................................................................. 64.过程.............................................................................................................................. 75.责任.............................................................................................................................. 86.舞弊.............................................................................................................................. 97.制定与修订...............................................................................................................118.控制标准的例外.....................................................................................................129.内部控制标准..........................................................................................................1310 具体流程控制标准...............................................................................................16第一部分 销售与收入业务流程....................................................................161 接驳费收入流程..............................................................................................162 报修业务收入流程.........................................................................................323 燃气销售业务收入流程................................................................................394 燃器具销售收入业务流程...........................................................................545 液化气销售与收款流程................................................................................64第二部分 采购与付款流程............................................
