公司cw4-财务支出审批制度

公司cw4-财务支出审批制度 resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of 财务审批制度 1 总则 1.1 目的:为了加强公司财务审批管理、明确公司财务的审批范围、工作流程、 权限和责任～根据《会计基础工作 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 》《企业内部控制基本规范》的有关 要求～结合公司的实际情况～制定本制度。 1.2 适用范围:公司所有生产经营活动中与经济有关活动和款项的审批管理。 1.3 术语和定义:审核是指相关部门和主管副总经理依据权限对该事项的真实 性、合理性或票据的有效性提出初步意见。审批是指董事长、总经理、主 管副总经理或财务负责人依据权限参考“审核”的意见后进行批准。 2 职责与权限 2.1 公司财务支出实行预算管理下的分级授权审批制度 2.2 预算内的各项财务支出～由公司总经理,部分事项由董事长,或授权相关 审批人员审批,超过预算规模或未列入预算内的财务支出～由公司总经理 审核～并报董事长批准。 2.3 特殊情况发生的财务支出～由承办部门申报～分管副总联审～报公司总经 理、董事长审批～经批准后的报批费用支出～按预算内财务支出程序办理。 3 管理要求 3.1 财务支出审批流程 3.1.1 流程原则 3.1.1.1 公司计划、资金、费用支付等事项审批本着先下级～后上级～先业务\ 行政管理部门,后报财务审核的原则逐级上报审批,禁止越级上报。 3.1.1.2 如遇特殊事宜,部门审核人确因客观原因不能审核的～由该审核人指定人 员代为审核。 3.1.1.3 总经理、董事长及财务审核人员依相应职权审批的事项～如不在办公场resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of 地的～须电话请示并在事项单上做 记录 混凝土 养护记录下载土方回填监理旁站记录免费下载集备记录下载集备记录下载集备记录下载 ～待回后及时补签。 3.1.2 流程管理 3.1.2.1 经办人根据取得的合法有效的原始凭证,填制票据报销审批表。 3.1.2.2 属于本部门审核权限内的～由本部门负责人直接审核,属于两个部门联 合审核权限内的～申报单位审核后～送相关部门审核人审核。 3.1.2.3 属于本部门的有关支出～均需由分管业务的副总审批后按审批权限上报 各相关领导进行审批。其中涉及 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 签订的～需经律师审核把关。 3.1.2.4 公司副总级领导发生的招待费、礼品购置费、差旅费等费用由总经理审 批。 3.1.2.5 公司总经理、董事长发生的有关费用实行互签,即总经理发生的招待费、 礼品购置费、差旅费等费用由董事长审批,董事长发生的招待费、礼品购 置费、差旅费等费用由总经理审批。 3.1.2.6 财务部经理对所有支出均要审核把关。 3.1.2.7 财务部根据手续完备的审批及合规合法的凭据办理财务支出手续。对审 批手续不全或支出凭证不符合规定的支出,财务部拒绝办理支出手续。 3.2 财务支出审批权限 3.2.1 经营计划 3.2.1.1 月度季度经营计划～由各职能部门报送财务部～经财务部汇总平衡、由 各职能部门分管副总、财务总监分别审核后～报送总经理办公会审批～ 最终由总经理签发。 3.2.1.2 应急计划,指生产经营出现计划外的紧急特别情况、需要采取紧急措施 处理消缺～否则将给生产经营重大不利影响的情形,～由职能部门分管副 总、财务总监联合审核后～报送总经理审批～并报董事长批准。 3.2.2 对外投资 County financial is responsible for the allocation of the town street, that decided to solve the street, the town's worries. This requires each town street to focus more on attracting more, according to the characteristics of their respective jurisdictions to examine how good business to ensure that large projects, projects. The meeting, to the relevant Department, the unit issued investment tasks and develop the assessment methods, to look after, ensure to complete the task. (B) the precise grasping the "three" directions. The 18 session of the plenary session of the party established the innovation, coordination, development of green, open, shared five concepts, This is our grasp "three" the General principles of the work. We on both projects, technology and talent, to be compared with great ideas, never to be not up to the safety standards, environmental protection and energy saving and emission reduction projects. One is to accurately attract location. My County is located in the yimeng mountain, dredging the river originated, the most valuable asset is the side of the mountains, the biggest advantages is the side of the mountains. Maintaining a good ecological environment is a prerequisite for development, especially the environmental protection requirements under extremely strict conditions, pollution items on we must not. As chemicals, tires, metal smelting and resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of 3.2.2.1 由企业管理部、财务部联合承办～企业管理部负责可行性研究分析～财 务部负责经济效益评价～通过调查论证～联合提出建议～经分管副总联 合审核后报公司总经理、董事长审批。 3.2.2.2 董事长审批后～还需经股东会批准决定。 3.2.3 固定资产购置合同。 3.2.3.1 公司固定资产购置应在董事会批准的年度预算内进行。在履行相应的招 标、议价程序后～由采购供应部承办～相关职能部门协办。 3.2.3.2 预算内～公司职能部门一次性采购的合同审批权限如下: 3.2.3.2.1 金额在0.5万元以下,不含,～报财务总监审批。 3.2.3.2.2 金额在0.5万元以上,含,、金额在10万元以下的,不含,～由分管 业务副总和财务总监审批后～再报总经理审批。 3.2.3.2.3 金额在10万元及以上的,经总经理审批后,还需经董事长审批。 3.2.3.3 未列入预算的～由分管副总联合审核后报总经理审核～并报董事长批准。 达到30万元及以上的～同时报董事会批准决定。 3.2.4 工程项目合同,含技改工程, 3.2.4.1 公司工程项目费用应在董事会批准的年度预算内进行。在履行相应的招 标、议价程序后,由基建部门承办,相关职能部门协办。 3.2.4.2 预算内的工程项目费用支出～已签订合同的按合同约定由公司基建管理 部门审查、经分管工程副总和财务总监审批～单笔支付金额在10万元以 下的,不含,～报总经理审批。10万元及以上的～还需经董事长审批。 3.2.4.3 未列入预算或超预算规模的工程项目费用支出～由财务部初审～分管副 总联审后报总经理审核～并报董事长批准。达到30万元及以上的～同时 报董事会批准决定。 3resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial / 11 output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of 3.2.5 备件采购,五金材料, 3.2.5.1 公司生产经营所需的备件采购在履行相应的招标、议价程序后～由采购 供应部承办～相关职能部门协办。 3.2.5.2 一次性采购的合同审批权限如下: 3.2.5.2.1 金额在2万元以下,不含,～报财务总监审批。 3.2.5.2.2 金额在2万元以上,含,、金额在30万元以下的,不含,～由分管业 务副总、财务总监联批后～再报总经理审批。 3.2.5.2.3 金额在30万元及以上的,总经理审批后,再报董事长审批。 3.2.6 材料采购,炉料和耐材, 3.2.6.1 公司生产经营所需的材料采购在履行相应的招标、议价程序后～由采购 供应部承办。 3.2.6.2 一次性采购的合同审批权限如下: 3.2.6.2.1 金额在2万元以下,不含,～报财务总监审批。 3.2.6.2.2 金额在2万元以上,含,、金额在300万元以下的(不含)～由分管业 务副总、财务总监联批后～再报总经理审批。 3.2.6.2.3 金额在300万元及以上的,总经理审批后,再报董事长审批。 3.2.7 委托外加工费、运费 3.2.7.1 销售产品所需的委托外加工业务及运输业务在履行相应的招标、议价程 序后～由业务部门承办。 3.2.7.2 委托加工及运输业务的合同～由分管业务副总、财务总监联批后～报总 经理、董事长审批。 3.2.8 结算挂账审批权限 3.2.8.1 正常结算挂账～经业务部门审核、主管副总审批后～报送财务部经理、 财务总监审批挂账。 County financial is responsible for the allocation of the town street, that decided to solve the street, the town's worries. This requires each town street to focus more on attracting more, according to the characteristics of their respective jurisdictions to examine how good business to ensure that large projects, projects. The meeting, to the relevant Department, the unit issued investment tasks and develop the assessment methods, to look after, ensure to complete the task. (B) the precise grasping the "three" directions. The 18 session of the plenary session of the party established the innovation, coordination, development of green, open, shared five concepts, This is our grasp "three" the General principles of the work. We on both projects, technology and talent, to be compared with great ideas, never to be not up to the safety standards, environmental protection and energy saving and emission reduction projects. One is to accurately attract location. My County is located in the yimeng mountain, dredging the river originated, the most valuable asset is the side of the mountains, the biggest advantages is the side of the mountains. Maintaining a good ecological environment is a prerequisite for development, especially the environmental protection requirements under extremely strict conditions, pollution items on we must not. As chemicals, tires, metal smelting and resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of 3.2.8.2 结算时与合同条款不一致的～除按正常结算挂账审批程序办理外～另需 总经理、董事长审批。 3.2.9 职工薪酬 3.2.9.1 工资性费用:每月15日前人力资源部将员工基本工资和绩效工资结果～ 经主管业务领导、财务总监审批后～报总经理、董事长批准发放。 3.2.9.2 职工福利费用、职工的各项社会保险及住房公积金的支付～同时按照工 资审批流程办理。 3.2.10 费用性支出 3.2.10.1 费用性支出是指日常管理费、销售费、财务费和生产性一般费用,如 修理维护费等,等。 3.2.10.2 部分费用发生前需要经过事前请示、批准～其中: 3.2.10.2.1 对外赞助、礼品费用事前申请凭“事务报告单”～由部门经理审核、 分管副总审批后～报董事长审批。 3.2.10.2.2 招待费用事前申请凭“招待请示单”～属于部门招待的～500元以内的～ 部门经理审核后由分管副总审批,500元及以上的～并报总经理审批, 属于副总招待的～1000元以内的不用申请～1000元及以上的需报总 经理审批。 3.2.10.2.3 出差事前申请凭“出差请示单”～属于一般员工出差的～由本部门经 理审批,部门经理出差的～由分管副总审批后报总经理审批,副总出 差的～由董事长审批。 3.2.10.2.4 职能部门增加预算申请事前凭“变更预算申请单”～ 由部门经理审核、 分管副总审批后送财务部审核～经总经理审批后～报董事长批准。 3.2.10.2.5 机关办公用品采购事前申请凭“事务报告单”～由行政部经理审核后～ resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial 5 / 11 output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of 报行政副总审批。 3.2.10.2.6 行政部招待用品日常采购事前申请凭“事务报告单”～由行政部经理 审核、分管行政副总审批后～报总经理审批。 3.2.10.2.7 工会福利用品采购事前申请凭“事务报告单”～由工会审核、分管行 政副总审批后～报总经理审批。 3.2.10.3 公司职能部门发生的相应费用性支出～由分管副总审查签批后到财务 报账～其中: 3.2.10.3.1 单笔报销费用在0.1万元以下(不含)的,由财务部经理审批。 3.2.10.3.2 单笔报销费用在0.1万元以上,含,、1万元以下的,不含,～由财务 总监审批。 3.2.10.3.3 单笔报销费用在1万元以上,含,、10万元以下的,不含,～并报总经 理审批。 3.2.10.3.4 单笔报销费用在10万元及以上的～并经总经理审批后～报董事长审 批。 3.2.10.4 超费用报销 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 的,如出差住宿标准、交通工具标准超标,～由部门经 理审核、分管副总、财务总监审批后,报总经理审批。 3.2.11 现金借支 3.2.11.1 公司员工因公事借用现金～由本部门经理审核～并经分管副总审批后～ 视不同情况予以支付～其中: 3.2.11.2 金额在10万元以下的,不含,～经总经理审批后～报董事长审批,或 董事长授权指定人代签,。 3.2.11.3 金额在10万元及以上的～经总经理审批后～报董事长亲自审批。 3.2.12 往来账款支付 3.2.12.1 向供应商或其他单位支付挂账往来余款～经财务部主管会计核实～由County financial is responsible for the allocation of the town street, that decided to solve the street, the town's worries. This requires each town street to focus more on attracting more, according to the characteristics of their respective jurisdictions to examine how good business to ensure that large projects, projects. The meeting, to the relevant Department, the unit issued investment tasks and develop the assessment methods, to look after, ensure to complete the task. (B) the precise grasping the "three" directions. The 18 session of the plenary session of the party established the innovation, coordination, development of green, open, shared five concepts, This is our grasp "three" the General principles of the work. We on both projects, technology and talent, to be compared with great ideas, never to be not up to the safety standards, environmental protection and energy saving and emission reduction projects. One is to accurately attract location. My County is located in the yimeng mountain, dredging the river originated, the most valuable asset is the side of the mountains, the biggest advantages is the side of the mountains. Maintaining a good ecological environment is a prerequisite for development, especially the environmental protection requirements under extremely strict conditions, pollution items on we must not. As chemicals, tires, metal smelting and resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of 采购等业务部门提出申请、本部门经理审核～经分管副总审批后～视不 同情况予以支付～其中: 3.2.12.1.1 金额在10万元以下的,不含,～报财务部经理审批支付。 3.2.12.1.2 金额在10万元以上,含,、30万元以下的,不含,～报财务总监审批 支付。 3.2.12.1.3 金额在30万元以上,含,、500万元以下的,不含,～经财务总监审核 后～报总经理审批支付。 3.2.12.1.4 金额在500万元及以上的～并经总经理审批后～报董事长审批支付。 3.2.12.2 所有预付款项由采购等业务部门提出申请、本部门经理审核～经分管 副总、财务经理、财务总监审核后～报总经理、董事长审批。 3.2.13 捐赠与赞助 3.2.13.1 对外社会公益性捐助～由承办部门提出意见～财务部初审～报董事长 批准。 3.2.13.2 单笔100万元以上的～报董事会批准。 3.2.14 融资、借款与担保 3.2.14.1 对外融资、借款按公司《对外筹资 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 》办理。 3.2.14.2 对外提供担保～按公司《对外担保管理制度》办理。 3.3 责任追究 3.3.1 经办人员弄虚作假、欺骗领导审批的～视情节轻重～由公司给予责任人相 应的行政处分,造成损失的～给予责任人一定的经济处罚,构成犯罪的～ 移交司法机关追究刑事责任。 3.3.2 审批人没有按规定履行职责～做出错误审批决定或越权审批的～视情节轻 重～由公司给予责任人相应的行政处分,造成损失的～给予责任人一定的 7resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial / 11 output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of 经济处罚,构成犯罪的～移交司法机关追究刑事责任。 3.3.3 给公司造成经济损失的～对经办人、部门经理、主管业务副总、财务部经 理、财务总监等责任人依分工责任～按下表比例对公司承担相应的赔偿比 例,注:?若部门经理作为审核人～同时又是经办人的～还应承担经办人 的相应赔偿比例,?能明确责任人的～由责任人及其主管领导承担全部责 任,。同时～金额达10万元以上的对经办人予以开除。 经办部门主管业财务部财务 责任人 经济损失额人经理务副总经理总监 40%30%20%5%5%损失?1万 35%35%20%5%5%1万,损失?10万 30%30%10%5%5%10万,损失?50万 20%20%10%5%5%50万,损失?100万 15%15%8%2%2%损失,100万 3.4 会计监督 3.4.1 会计人员实施合规性监督～受法律,会计法,保护～任何人不得打击报复。 4 附则 4.1 本制度由财务部负责解释。 附件1:财务支出审批权限划分表 附件2:财务支出审批流程图 附件1: 财务支出审批权限划分 项 目 主管副总 总经理 董事长 董事会 备注 月度季度经营计划 审批人 总经理 应急计划 审批人 董事长 产品销售 额度 金额?500500万,金额金额,1000万 见产品销County financial is responsible for the allocation of the town street, that decided to solve the street, the town's worries. This requires each town street to focus more on attracting more, according to the characteristics of their respective jurisdictions to examine how good business to ensure that large projects, projects. The meeting, to the relevant Department, the unit issued investment tasks and develop the assessment methods, to look after, ensure to complete the task. (B) the precise grasping the "three" directions. The 18 session of the plenary session of the party established the innovation, coordination, development of green, open, shared five concepts, This is our grasp "three" the General principles of the work. We on both projects, technology and talent, to be compared with great ideas, never to be not up to the safety standards, environmental protection and energy saving and emission reduction projects. One is to accurately attract location. My County is located in the yimeng mountain, dredging the river originated, the most valuable asset is the side of the mountains, the biggest advantages is the side of the mountains. Maintaining a good ecological environment is a prerequisite for development, especially the environmental protection requirements under extremely strict conditions, pollution items on we must not. As chemicals, tires, metal smelting and resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of 万 ?1000万 售制度 审批人 主管副总 总经理 董事长 对外投资 审批人 董事长 董事会 0.5万?金额,额度 金额,0.5万 ?10万 预算外 固定资产 10万 购置合同 审批人 财务总监 总经理 董事长 董事会 额度 ,10万 ?10万 预算外 工程项目合同 (含大型技改) 审批人 总经理 董事长 董事会 2万?金额,30额度 金额,2万 ?30万 备件采购合同 万 (五金材料) 审批人 财务总监 总经理 董事长 2万?金额,额度 金额,2万 ?300万 材料采购合同 300万 (炉料、耐材) 审批人 财务总监 总经理 董事长 委托加工、运输 审批人 总经理 董事长 合同 额度 实际结算与合同不符 结算挂账 审批人 财务总监 总经理 董事长 职工薪酬 审批人 总经理 0.1万?金额1万?金额,10额度 ?10万 ,0.1万 日常费用性支出 ,1万 万 报销 财务经理 审批人 财务总监 总经理 董事长 金额,10万 额度 ?10万 现金借支 董事长(或由其指定审批人 董事长 人员代签) 10万?金额,30万?金额,额度 ?500万 ,10万 30万 500万 往来账款支付 财务经理 审批人 财务总监 总经理 董事长 额度 ?100万 捐赠与赞助 审批人 董事长 董事会 融资、借款、担保 审批人 董事长 董事会 附件2:财务支出审批流程图 resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial 9 / 11 output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of 日常费用报销流程示意图 经办人部门经理主管副总财务经理财务总监总经理董事长 审批审批申 审批请审批金额<0.1万元 审核0.1万?金额<1万审核 1万?金额,10万审核 1万?金额,10万审核 金额?10万 金额?10万 审核 County financial is responsible for the allocation of the town street, that decided to solve the street, the town's worries. This requires each town street to focus more on attracting more, according to the characteristics of their respective jurisdictions to examine how good business to ensure that large projects, projects. The meeting, to the relevant Department, the unit issued investment tasks and develop the assessment methods, to look after, ensure to complete the task. (B) the precise grasping the "three" directions. The 18 session of the plenary session of the party established the innovation, coordination, development of green, open, shared five concepts, This is our grasp "three" the General principles of the work. We on both projects, technology and talent, to be compared with great ideas, never to be not up to the safety standards, environmental protection and energy saving and emission reduction projects. One is to accurately attract location. My County is located in the yimeng mountain, dredging the river originated, the most valuable asset is the side of the mountains, the biggest advantages is the side of the mountains. Maintaining a good ecological environment is a prerequisite for development, especially the environmental protection requirements under extremely strict conditions, pollution items on we must not. As chemicals, tires, metal smelting and resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of 往来款支付流程示意图 经办人部门经理主管副总财务经理财务总监总经理董事长 审批审批审批审批申 请 审核 金额<10万元 10万?金额<30万审核 30万?金额,500万 10万?金额 审核金额?500万 30万?金额 审核 金额?500万 审核 resource-processing enterprises the proportion of production value of industrial output reached ... ...%. High-tech industrial 11 / 11 output value accounts for only ... ...%, below the city-wide average ... ... A percentage point, and ... ... Of a percentage point. Level of industrial development, backbone enterprises grow, total investment in strategic industries and the growth rate of these indicators in all ... ... Rankings are relatively backward. At present, the increasingly serious situation of energy saving and emission reduction, new normal required should focus more on the quality and efficiency of economic development. Improvement of quality and efficiency must rely on advanced technology and talents into the lead. Three is to implement "three" is the main driving force for accelerating urbanization. Urbanization is an important characteristic of urban population growth, urban expansion, improve the quality of people's lives. Realization of these factors, need to attract good as the carrier of the project, provide jobs for more people, make towns more attractive, promote economic development throughout the region. Only by vigorously promoting "three", we can attract more projects, more enterprises, for the town to build a solid foundation, to provide an inexhaustible power. Four is the implementation of "three" is the top priority of every town, street, Department. "Three" as the County's "first project", core work, each town must seize, grasp the reality of the street. At present, the County also fully take into account the practical difficulties exist in villages and towns, determined by the wages of