河北滦河实业(建材地产)公司财务管理制度目录第一章总则···············································································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检查监督。第七条财务管理工作...
