企业内部控制流程手册1目录第1章企业内部控制流程—资金...............................................................................................1．1资金与授权批准控制.......................................................................................................1．1．1资金支付业务流程.............................................................................................1．1．2资金授权审批流程.............................................................................................1．2现金和银行存款控制.......................................................................................................1．2．1借出款项审批流程.............................................................................................1．2．2银行账户核对流程.............................................................................................第2章企业内部控制流程—采购...............................................................................................2．1．请购审批与预算控制.....................................................................................................2．1．1请购审批业务流程.............................................................................................2．1．2采购预算业务流程.............................................................................................2．2采购与采购验收控制.......................................................................................................2．2．1采购业务招标流程.............................................................................................2．2．2供应商的评选流程.............................................................................................第3章企业内部控制流程—存货...............................................................................................3．1存货与授权批准控制.......................................................................................................3．1．1存货采购请购流程.............................................................................................3．1．2存货采购管理流程.............................................................................................3．2存货验收与保管控制.......................................................................................................3．2．1外购存货验收流程.............................................................................................3．2．2存货存放管理流程.............................................................................................第4章企业内部控制流程—销售...............................................................................................4．1销售与授权审批控制.......................................................................................................4．1．1销售业务审批流程.............................................................................................4．1．2销售定价业务流程.............................................................................................4．2销售发货与合同控制.......................................................................................................4．2．1销售发货业务流程.............................................................................................4．2．2赊销业务管控流程.........................................................
