第1页共86页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共86页目录第一章总则........................................................................................................................................................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传递程序..................................................................................................................9四、会计核算办法..................................................................................................................................................9五、会计账簿的设置............................................................................................................................................38六、编制会计报表的种类和要求........................................................................................................................38七、发票管理..........................................................................................................................................................38第六章财务内部牵制制度......................................................................................................................................41一、内部牵制制度的原则......................................................................................................................................41二、财务部人员的分工..........................................................................................................................................42三、内部牵制的组织分工.........
