企业内部控制具体规范目录企业内部控制具体规范第xx号--货币资金...............................4第一章总则..........................................................4第二章职责分工与授权批准..............................................4第三章现金和银行存款的控制............................................5第四章票据及有关印章的管理............................................7企业内部控制具体规范第xx号--采购与付款.............................8第一章总则............................................................8第二章职责分工与授权批准................................................8第三章请购与审批控制....................................................9第四章采购与验收控制....................................................9第五章付款控制.........................................................11企业内部控制具体规范第xx号--存货..................................12第一章总则...........................................................12第二章岗位分工及授权批准...............................................12第三章请购与采购控制...................................................13第四章验收与保管控制...................................................14第五章领用与发出控制...................................................15第六章盘点与处置控制...................................................16企业内部控制具体规范第xx号--对外投资..............................17第一章总则..........................................................17第二章职责分工与授权批准..............................................17第三章对外投资可行性研究、评估与决策控制..............................18第四章对外投资执行控制................................................19第五章对外投资处置控制................................................20企业内部控制具体规范第xx号--工程项目..............................22第一章总则..........................................................22第二章职责分工与授权批准..............................................22第三章项目决策控制....................................................23第四章概预算控制......................................................24第五章价款支付控制....................................................24第六章竣工决算控制....................................................25企业内部控制具体规范第xx号--固定资产..............................26第一章总则...........................................................26第二章岗位分工与授权批准...............................................26第三章取得与验收控制...................................................27第四章使用与维护控制...................................................28第五章处置与转移控制...................................................30企业内部控制具体规范第xx号--销售与收款............................32第一章总则.........................................................32第二章职责分工与授权批准.............................................32第三章销售与发货控制...................................................33第四章收款控制.......................................................35企业内部控制具体规范第xx号--筹资..................................37第一章总则..........................................................37第二章岗位分工与授权批准.............................................37第三章筹资决策控制...................................................38第四章筹资执行控制...................
