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一、财务收支审批制度设计原则1、全面控制和重点控制相结合的原则。一方面,企业必须对财务收支项目进行全面的控制,所谓全面控制是指三个方面,一是全过程控制,包括采购、生产销售等各环节;二是全员控制,包括单位领导在内的所有职工;三是全要素的控制,包括材料费、人工费、差旅费、业务招待费等所有引用项目。另一方面,在全面控制的基础上,对重要财务收支项目应实施重点控制,严格审批。2、事前审批和事后审批相结合的原则。审批制度作为企业控制财务收支的
First, the financial revenue and expenditure examination and approval system design principles 1, a comprehensive control and key control of the principle of combining. On the one hand, the enterprise must have complete control over the financial revenue and expenditure items. The so-called total control refers to three aspects. First, the whole process of control, including purchasing, production and sales, and other links. Second, full control, including unit leadership Of all workers; Third, the control of all elements, including materials costs, labor costs, travel expenses, hospitality and other business all cited items. On the other hand, on the basis of overall control, major financial revenue and expenditure items should be subject to key control and strict examination and approval. 2, prior approval and ex post approval of the principle of combining. Approval system as a business control of financial revenues and expenditures