第1页共32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32页目录第一章总则...........................................................................................................................................3第二章资产管理.....................................................................................................................................4一、总则...............................................................................................................................................4二、固定资产的管理...........................................................................................................................4三、流动资产的管理.........................................................................................................................11第三章经济核算制.........................................................................................................................19一、总则.............................................................................................................................................19二．费用的划分.................................................................................................................................20三、主要费用的核算.........................................................................................................................23第四章预算管理.................................................................................................................................27一、总则.............................................................................................................................................27二、编制预算的依据：.....................................................................................................................27三、预算的编制：.............................................................................................................................27四、预算的执行：.............................................................................................................................28五、预算执行的分析、奖惩：.........................................................................................................29第五章财务结算期及财务报表.........................................................................................................30一、结算期.........................................................................................................................................30二、报表.............................................................................................................................................30第六章附则.....................................................................................................................................31附件一：.........................................................................................................................................33附件二：.........................................................................................................................................35附件三：.........................................................................................................................................37附件四：.........................................................
