汇仁集团财务管理办法九略管理顾问公司2002年6月5日1总则................................................................................................................................................31.1集团财务管理的原则....................................................................................................31.2适用范围........................................................................................................................31.3批准机构........................................................................................................................32财务管理组织体制........................................................................................................................32.1组织机构........................................................................................................................32.2财务决策体制................................................................................................................52.3财务委派制度................................................................................................................63预算管理制度................................................................................................................................64会计核算的原则............................................................................................................................64.1会计核算的依据............................................................................................................64.2会计核算的范围............................................................................................................64.3会计核算的方法............................................................................................................65资金管理制度................................................................................................................................75.1严格收支两条线............................................................................................................75.2统一委托结算中心管理................................................................................................76固定资产管理制度........................................................................................................................76.1定义及分类....................................................................................................................76.2折旧年限........................................................................................................................86.3固定资产明细帐............................................................................................................86.4固定资产增加................................................................................................................86.5闲置固定资产的调拨....................................................................................................97存货管理制度................................................................................................................................97.1核算的范围....................................................................................................................97.2存货的计价方法..........................................................................................................1...
