实业投资集团内部控制手册目录前言.........................................................................................................................................................1第一篇总则...........................................................................................................................................1第一章内部控制基础...................................................................................................................1第二章内部控制组织机构...........................................................................................................22.1内控建设领导小组...........................................................................................................22.2内控建设办公室...............................................................................................................22.3监察机构...........................................................................................................................3第三章手册编制、生效、更新、监督与检查...........................................................................3第四章手册编写及阅读说明.......................................................................................................44.1《内部控制手册》业务流程格式....................................................................................44.2权限指引...........................................................................................................................44.3流程图图标说明...............................................................................................................5第二篇组织架构及部门职责...............................................................................................................7第三篇关键业务内部控制规范.........................................................................................................12第五章工作推进.........................................................................................................................12第六章战略规划与分解.............................................................................................................15第八章财务管理.........................................................................................................................218.1预算管理.........................................................................................................................218.1.1预算组织业务流程..............................................................................................218.1.3预算执行业务流程..............................................................................................328.1.4预算调整业务流程..............................................................................................358.1.5预算考核业务流程..............................................................................................378.2资产管理.........................................................................................................................408.2.1固定资产管理业务流程.......................................................................................408.2.2无形资产管理业务流程.......................................................................................488.3货币资金管理业务流程...........................................................
