新华卓越健康投资管理有限公司健管中心财务工作手册（试行版）（财务内部文件，严禁外泄）第一章总则..............................................................................................................................3第二章财务岗位设置及岗位职责、工作内容.......................................................................3一、财务主管..........................................................................................................................3二、会计..................................................................................................................................5三、出纳兼收银......................................................................................................................6第三章财务工作时间安排.......................................................................................................7一、月度主要工作时间安排...................................................................................................7二、季度主要工作时间安排...................................................................................................8三、年度主要工作时间安排...................................................................................................8第四章财务内部牵制..............................................................................................................9第五章会计核算操作指南.......................................................................................................9一、总则..................................................................................................................................9二、主要业务核算操作指南.................................................................................................10第六章收银员前台收费操作指南.........................................................................................17第七章费用控制操作指南.................................................................................................一八一、费用报销....................................................................................................................一八二、费用报销审核................................................................................................................30第八章资金管理操作指南.....................................................................................................34一、银行账户管理操作指南.................................................................................................34二、资金计划编制及上报指南.............................................................................................42三、资金结算管理操作指南.................................................................................................43四、银行对账操作指南........................................................................................................44五、筹建期备用金管理操作指南.........................................................................................44第九章健康服务卡操作指南.................................................................................................46第十章发票开具操作指南.....................................................................................................47一、团体体检开票...........................................................................
