合伙工程财务管理制度.pdf

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1、学习文档仅供参考财务制度及管理方法第一章总则第二章财务工作职能第三章项目资金管理第四章项目账务管理第五章财务审批方法第六章项目资产管理第七章成本风险管控第八章财务报表管理第九章财务职工罚则第十章附则编制日期：2012 年。编制人员：。学习文档仅供参考第一章总 则1、为保障项目正常运作，标准财务管理行为，健全内部管理制度，保证项目队长期稳定、有序发展，维护各股东的合理权益结合实际，制定本法。2、财务管理的目标是实现效益最大化，保障财产安全与持续经营，增强市场竞争力。做好各项财务收支和计划、核算、控制、分析和考核工作，依法合理筹集资金，有效利用，提高经济效益。3、财务管理的基本原则是：财、权别离，

2、公开，透明，公正。严格执行国家有关财政法规和财经纪律，建立健全财务管理制度，做好财务管理的基础工作，维护项目队旗下项目的合法权益，如实反映项目的财务状况和经营成果。4、财务管理的实施策略是：以提高经济效益为目的，以资金管理为中心、以预算管理为手段，以成本管理、内部控制制度为重点，以有效细分财务为方法，确保项目资产安全、真实、完整，最终实现项目利润最大化。5、本方法适用范围:以项目队现有股东参与所有项目及以后增加股东及股东增加项目。第二章财务工作职能1、财务岗位设置项目队财务设会计一名、出纳一名；由项目队队长及全体股东直接管理，并各严格履行其职责。会计、出纳可身兼其他职责但不适用会计、出纳为同一

3、人。文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7

4、R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P

5、5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4

6、R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10

7、G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W

8、4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4

9、S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9学习文档仅供参考 2、会计岗位职责1严格遵守国家各项财务制度，维护财经纪律。正确核算项目收支与财务管理工作。2按规定记账、算账、结账，做到手续完备，内容真实，数字准确、账目清楚，日清月结，按期报账。3合理使用资金，加强资金管理，做好结算工作，控制好费用开支，提

10、高资金利用效率。4定期清查财产物资，查明有无盈、亏、毁损现象，及时进行处理，按规定办理财产物资的收发、领退、报废。5组织好凭证的传递程序，明确规定有关人员需办理的手续，及时反映和监督经济业务的发生或完成情况。6为账簿记录提供可靠依据，及时、正确地登记各种账簿。定期对账，做到账账目证证据相符、账账相符、账物相符、账款相符。按期结账，以便提供为编制有关报表所需数字，保证报表的完整性、正确性、及时性、可比性。妥善保管报账凭证、账簿、报表等档案资料，防止丧失毁损。7定期检查、分析经营情况，及时提出建议，使会计工作同其他管理工作分工协作，相互配合，共同完成经济管理工作的任务。3、出纳岗位职责1严格按照我

11、国有关现金管理和银行结算制度管理好货币资金。2根据已经办理完毕的收付款凭证，逐笔、序时登记现金日记账和银行存款日记账，并结出余额。现金的账面余额要同实际库存现金核文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V

12、3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7

13、P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B

14、9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R

15、8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5

16、H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R

17、2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9学习文档仅供参考对，银行存款的账面余额要及时与银行对账单核对。把握好账户余额防止空投。月末编制“银行存

18、款余额调节表”。3保管好库存现金及银行存款，不得坐支和挪用现金，不得以白条抵库存。妥善管理好发票及收据，不得以票抵现。妥善保管好现金及银行账、卡号码及密码不得转交他人。4支付各种款项前，必须审核原始票据，严格审查每项经济内容是否符合事实，手续是否完备和合法，金额是否正确，是否符合审批程序，是否有相关人员签字，对于不符合规定的款项有权拒付；严禁支付未办理完结的票据及报账凭证。5不得将银行账户借给任何单位和个人办理结算套取现金。不得将项目的现金收入作为个人储蓄存入银行套取利息。6收到现金要开收据收条，并及时存入银行。支出现金要以收据收条入账，并与会计核算、分析支出的可靠性；严禁空报账、空入账、空支

19、出，做到收有凭据，支有凭据。第三章项目资金管理1、现金管理1设置“现金日记账”，每日终了，由出纳员根据发生额结出余额与库存现金核对。2现金的支出必须有付款凭据如借款单，发票等，由负责人签字方可付款，凡能用转账支付的款项不得支付现金。3项目队职工、股东及第三收款方因工作需要领用资金，需要支付现金的，必须凭审批后的请款单或借款单，并要在现金使文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH

20、10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD

21、2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2

22、T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:

23、CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7

24、HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 Z

25、T2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编

26、码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9学习文档仅供参考用登记簿上签字，登记转账日期、金额、收款人并连同转账凭证一同入账。4项目的全部现金必须专人专管，除出纳人员外其余所有人员不得管理现金的收支。大额现金支出必须半数以上股东签字同意，方可支付。2、银行存款管理1设置“银行存款日账”,每日终了，由出纳员根据发生额结出余额，并将现金余额及存款余额报知所有股东。2月份终了，对账面余额与银行对账单余额之间的差额，必须逐笔查明原因及时处理。3办理信汇、电汇、票汇、转账支付等付出款项，一律凭请款单办理，请款单必须由经办人员、财务人员及半数以上股东签字方可办理。4银行帐户

27、必须有足够的存款可供支付，不准签发空头或空白的支款凭证。支付大额款项时需由半数以上股东签字同意。5项目队职工、股东及第三收款方因工作需要领用资金，需要转账的，必须凭审批后的请款单或借款单，并要在转帐使用登记簿上签字，登记转账日期、金额、收款人并连同转账凭证一同入账。6项目的全部银行存款必须专人专管，除出纳人员外其余所有人员不得管理银行存款的收支。大额转账支出必须半数以上股东签字同意，方可支付。第四章项目账务管理文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7

28、R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P

29、5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4

30、R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10

31、G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W

32、4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4

33、S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH

34、10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9学习文档仅供参考1、项目总投入及收入帐管理1项目总投入账管理项目的前期投入资金，按预算总额分别由各股东按股份占比投入并设立专门指定账户，项目财务人员设立项目总投入账务薄，各股东保留原始转账或存款凭证，以便支取。2项目总收入帐管理项目的中期或后期的总收入资金由财务人员负责存入专门制定账户，该账户并不与项目的前期投入资金账目为同一账户，项目财务人员设立项目总收入账务薄，并保留原始的甲方结账凭证及其他收款凭证；以便项目进行中后期核算、分析成本及利润。项

35、目的每次收入款项，必须经由全体股东签字确认金额，方可入账。2、项目各支出账务管理1设施设备开支项目开工施工时所需的辅材、工具、机电及消耗品等一切项目所需的全部设施设备开支统一从项目的前期投入资金中支取可采取预算支出凭票入账及预先垫付凭票报账的方式支取，项目进行的中、后期，当项目的前期投入资金用尽后，经全体股东同意可从项目的收入款项中支取，采购员购买的所有物料等必须由市场调查人员签字同意其所购物料价格可比性及真实性后，方可入账。采购员所采购物料的所有发票收据入账时必须有所需物料工总负责人、财务会计、财务出纳的签字确认，方可入账。项目所需的所有设施设备的开支账目必须是独立的开支账簿，以便对项目成本

36、的独立管控及利润的核算。文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文

37、档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V

38、3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7

39、P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B

40、9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R

41、8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5

42、H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9学习文档仅供参考2项目后勤开支项目的后勤开支包括：所有职工的住宿开支包括修缮职工宿舍、购买住宿所需的公用设施等、所有职工的伙食开支包括购买餐厨用具、用料、肉菜等及其他生活开支包括购买生活所需的床上用品、清洁用品等其他个人用品。项目后勤所需物

43、料由后勤管理人员统一安排，采购员经由市场调查人员签字同意后及时购买并及时报账由会计入账。后勤开支所需资金统一从项目的前期投入资金中支取可采取预算支出凭票入账及预先垫付凭票报账的方式支取，项目进行的中、后期，当项目的前期投入资金用尽后，经全体股东同意可从项目的收入款项中支取。项目后勤的开支账目必须是独立的开支账簿，以便对项目成本的独立管控及利润的核算。3项目薪金开支1项目管理人员薪金开支项目管理人员由各股东指派或股东本人，相互配合工作，其薪金原则上应从项目的收入款项中支取，项目中前期如甲方还未及时结账，可由项目队长凭请款单或借款单向前期投入资金中借支，待甲方按进度结账后及时归还。管理人员薪酬发放

44、时本人应在 领款单上签字。项目管理人员在未到薪金结算日需要借支的，应认真填写借款单写明开支事由，经项目队长签字同意后方可向会计申报，申报通过后向出纳支取，会计并及时入账。项目管理人员原则上应为有效股东或是股东指派人员，如借支金额超过其月薪额度时应从其项目利润中扣除；特殊或紧急情况除外。项目管理人员薪金的开支账目必须文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 H

45、D2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT

46、2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码

47、:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7

48、 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3

49、ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档

50、编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3Y7 HD2W4P5H7P3 ZT2T4S4R2B9文档编码:CH10G7R8V3