**县农村信用社会计业务事后监督操作细则**县农村信用合作联社二0一二年七月目录第一章总则------------------------------------------------------------------------------------------------(3)事后监督工作的任务⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯------------------------(3)事后监督应遵循的基本原则⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯-------------------(3)第二章组织机构及岗位职责和权限⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯----------------(5)事后监督人员应具备以下条件⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯-----------------(5)事后监督中心职责⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯----------------------------(6)事后监督人员岗位职责⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯--------------------------(6)事后监督人员的权力⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯--------------------------(7)第三章监督范围及方式-----------------------------------------------------------------------------------(8)事后监督的范围-----------------------------------------------------------------------------------------(8)事后监督的方式-----------------------------------------------------------------------------------------(8)常规监督---------------------------------------------------------------------------------------------------(8)重点监督---------------------------------------------------------------------------------------------------(9)特殊业务监督--------------------------------------------------------------------------------------------(11)第四章事后监督的具体内容及方法------------------------------------------------------------------(11)会计出纳基本业务的监督---------------------------------------------------------------------------(11)贷款业务的监督----------------------------------------------------------------------------------------(17)存款业务的监督---------------------------------------------------------------------------------------(21)客户管理的监督---------------------------------------------------------------------------------------(26)第五章大额支付交易及应收款审批权限制度----------------------------------------------------(26)大额现金支付审批权限------------------------------------------------------------------------------(26)大额转帐支付审批权限------------------------------------------------------------------------------(27)其他应收款审批权限----------------------------------------------------------------------------------(28)第六章会计凭证等资料传递交接制度--------------------------------------------------------------(28)网点会计资料初审要求及交接准备--------------------------------------------------------------(28)网点应向事后监督中心提前准备递交的会计资料-------------------------------------------(28)网点递交审核的会计凭证装订应带如下附件-------------------------------------------------(29)网点会计资料交接-------------------------------------------------------------------------------------(29)第七章会计档案调调阅及差错查询制度-----------------------------------------------------------(31)第八章事后监督差错事故分类归集制度-----------------------------------------------------------(32)第九章事后监督书面报告制度------------------------------------------------------------------------(34)监督工作情况反馈制度-------------------------------------------------------------------------------(34)重大差错和事故报告制度--...
