企业内部控制与税控流程手册

目录 第1章企业内部控制流程—资金............................................................................................61．1资金与授权批准控制....................................................................................................61．1．1资金支付业务流程..........................................................................................61．1．2资金授权审批流程..........................................................................................81．2现金和银行存款控制..................................................................................................101．2．1借出款项审批流程........................................................................................101．2．2银行账户核对流程........................................................................................12第2章企业内部控制流程—采购..........................................................................................142．1请购审批与预算控制....................................................................................................142．1．1请购审批业务流程........................................................................................142．1．2采购预算业务流程........................................................................................162．2采购与采购验收控制..................................................................................................182．2．1采购业务招标流程........................................................................................182．2．2供应商的评选流程........................................................................................20第3章企业内部控制流程——存货..........................................................................................223．1存货与授权批准控制..................................................................................................223．1．1存货采购请购流程........................................................................................223．1．2存货采购管理流程........................................................................................243．2存货验收与保管控制..................................................................................................263．2．1外购存货验收流程........................................................................................263．2．2存货存放管理流程........................................................................................28第4章企业内部控制流程——销售..........................................................................................304．1销售与授权审批控制..................................................................................................304．1．1销售业务审批流程........................................................................................304．1．2销售定价业务流程........................................................................................324．2销售发货与合同控制..................................................................................................344．2．1销售发货业务流程........................................................................................344．2．2赊销业务管控流程........................................................................................36第5章企业内部控制流程——工程项目..................................................................................385．1工程项目与授权批准控制..........................................................................................385．1．1工程项目业务流程........................................................................................385．1．2工程项目审批流程........................................................................................415．2工程项目评价与发包控制..........................................................................................435．2．1项目评价分析流程........................................................................................43 5．2．2项目发包控制流程........................................................................................45第6章企业内部控制流程——固定资产..................................................................................476．1资产管理与审批控制..................................................................................................476．1．1固定资产管理流程........................................................................................476．1．2固定资产计提折旧审批流程........................................................................516．2资产取得与验收控制..................................................................................................536．2．1固定资产请购流程........................................................................................536．2．2固定资产租赁流程........................................................................................55第7章企业内部控制流程——无形资产..................................................................................577．1无形资产审批与业务控制..........................................................................................577．1．1外购资产请购审批流程................................................................................577．1．2无形资产业务流程........................................................................................597．2资产取得与验收控制..................................................................................................627．2．1无形资产投资预算流程..................................