中国航天科技集团公司会计基础工作规范达标标准中国航天科技集团公司财务金融部目录第一部分会计基础规范...............................................2一、会计机构........................................................................................................................2二、会计岗位........................................................................................................................3三、会计人员........................................................................................................................7四、会计职业道德................................................................................................................9五、会计监督检查................................................................................................................9六、会计工作交接..............................................................................................................12七、票据与印章..................................................................................................................14八、会计科目......................................................................................................................17九、会计凭证......................................................................................................................18十、会计账簿......................................................................................................................23十一、财务报告..................................................................................................................24十二、会计档案..................................................................................................................26十三、财务信息化..............................................................................................................28第二部分会计基本业务..............................................28一、货币资金......................................................................................................................28二、往来款项......................................................................................................................31三、存货..............................................................................................................................35四、股权投资......................................................................................................................39五、固定资产......................................................................................................................41六、借款..............................................................................................................................46七、收入..............................................................................................................................47八、日常费用......................................................................................................................49第三部分会计管理制度..............................................51一、会计人员岗位责任制度..............................................................................................51二、财务收支审批制度......................................................................................................53三、货币资金管理制度....................
