滦河财务管理制度VIP免费

河北滦河实业集团公司财务管理制度北大纵横管理咨询公司二零零三年一月目录第一章总则···············································································1第二章财务管理体制····································································2第三章财务管理规则····································································5一、筹资管理············································································5二、投资管理············································································7三、固定资产、无形资产、递延资产管理·······································10四、货币资金及结算资金····························································13五、存货管理···········································································19六、营业收入管理·····································································21八、成本费用管理·····································································23九、利润及利润分配管理····························································24十、财务报告···········································································25十一、其他财务管理··································································26第四章附则···············································································31第一章总则第一条为加强集团的财务管理，规范集团的各项财务管理行为，保证集团资产的安全、完整，促进集团的发展，特制订本制度。第二条集团财务管理的根本目标：股东财富最大化。第三条集团财务管理的主要内容：1．集团基本财务管理体制。2．集团财务管理规则，包括各财务事项操作规范和管理权限，具体包括：通过计划与控制手段，对集团资金流转进行管理和监控；综合分析评估投资风险与报酬，协助进行投资决策；选择融资渠道及确定合理资本结构；资产保值增值监控与管理；成本费用管理。第四条集团财务管理的基本任务：1．优选投资项目和确定合理资本结构，以确保集团具备以收抵支及偿还到期债务的能力；2．依法合理地筹集发展资金，保证集团资金需求；3．合理、有效地使用资金，提高资金使用效率和收益；4．加强资产管理，保障集团资产安全完整。第五条本制度未予明确的各项财务管理规定和办法，不得有违本制度的原则和精神，不得与本制度相抵触。第二章财务管理体制第六条集团内实行统一领导、分级管理、独立核算的财务管理体制。集团的财务管理工作，在集团高层领导下，由集团总部财务管理中心具体组织实施。各单位的财务管理工作，在其本单位总经理及上级财务部门的领导下，由其财务部门负责人组织实施，并主动接受上级财务部门和总部财务管理中心的...