财务管理流程图.doc

<p>&nbsp;

XXXXXXX公司

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 财
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 务
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 工
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 作
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 流
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 程
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 图

目 &nbsp;录

一、借款流程图 2
二、报销工作流程图 3
三、记账工作流程图 4
四、报税工作流程图 5
五、开票工作流程图 6
六、往来支付工作流程图 7
七、工资/福利发放工作流程图 8
八、印章管理工作流程图 9
九、资质管理工作流程图 10
十、出入库管理工作流程图 11

一、借款流程图
借款工作流程图
部门名称 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
财务部
任务概要
借款管理 &nbsp; &nbsp;
部门
总经理
综合部
财务部
各部门
节点
A

C
D

1

2

3

4

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
审批
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

编制月度明细表
每月核查
每月核查

YES

审核

审核

支付

登帐

借款人
填写借款申请

部门经理审批
&nbsp;
&nbsp;
&nbsp;
&nbsp;
&nbsp; &nbsp; &nbsp;

&nbsp; &nbsp; &nbsp;
签字领款
&nbsp;

附件：《物资采购申请表》、《出差申请表》、《借款单》

二、报销工作流程图
报销工作流程图
财务部
任务概要
报销管理 &nbsp; &nbsp;
部门
总经理
综合部
财务部
各部门
节点
A
B
C
D

1

2

3

4

5

审批

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

&nbsp;

编制月度明细表
每月核查
每月核查

&nbsp;
&nbsp; &nbsp; &nbsp; &nbsp;

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

&nbsp; &nbsp;

审核
&nbsp;
&nbsp;
&nbsp; &nbsp;
&nbsp; &nbsp;
&nbsp;

&nbsp;

汇总职能
部门考核
下发考核
通知单

核实认定
资料归档
总结
结束

审核

&nbsp;

&nbsp;

&nbsp; &nbsp; &nbsp;

报销

&nbsp; &nbsp; &nbsp;

登帐

部门经理审核
报销人填写报销单据

&nbsp;

&nbsp;
&nbsp;

&nbsp;
签字清账

&nbsp;
&nbsp; &nbsp;
&nbsp; &nbsp;

三、记账工作流程图
记账工作流程图
财务部
任务概要
记账管理 &nbsp; &nbsp;
部门
总经理
综合部
会计
出纳
节点
A
B
C
D
1

2

3

4

5

6

7

8

9

10

11

12

13

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

核查
核查

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

现金、银行日记账

&nbsp;

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

汇总职能
部门考核
下发考核
通知单

核实认定
资料归档
总结
结束

收集凭证

编制记账凭证

生成总表
登记明细分类账

登记总账分类账

编制各项明细表
生成报表

存 档

整理凭证

四、报税工作流程图
报税管理流程图
财务部
任务概要
报税管理 &nbsp; &nbsp;
部门
总经理
综合部
会计
出纳
节点
A
B
C
D

1

2

3

4

5

审批

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

编制季度明细表
每季核查
每季核查

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
&nbsp;
审核

&nbsp;

汇总职能
部门考核
下发考核
通知单

核实认定
资料归档
总结
结束

核算税款

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;每月1~15号报税

纳税申请

编制纳税申报表

申报

登帐

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

五、开票工作流程图
开票工作流程图
部门名称 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
财务部
任务概要
开票管理 &nbsp; &nbsp;
部门
总经理
综合部
财务部
各部门
节点
A
B
C

1

2

3

4

5

6

7

8

9

审核
购票申请
汇总开票情况
清点存票数量
开票申请
审批

开票
票据送出
购票
开票申请
登记
审批
审核
登记

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

每月核查

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

每月核查

YES

&nbsp;

汇总职能
部门考核
下发考核
通知单

核实认定
资料归档
总结
结束

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;欠 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 足

编制月度明细表

六、往来支付工作流程图

岗位调动工作流程图
财务部
任务概要
往来支付管理 &nbsp; &nbsp;

部门
总经理
综合部
财务部
各部门
节点
A
B
C
D

1

2

3

5

6

购销合同/支付申请
编制应收/应支报表
审批
获知
收 &nbsp;/ 支
登帐
审核

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

每月核查

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

&nbsp;

每月核查

汇总职能
部门考核
下发考核
通知单

核实认定
资料归档
总结
结束

编制往来支付明细表

七、工资/福利发放工作流程图
员工晋升工作流程图
财务部
任务概要
工资/福利发放管理 &nbsp; &nbsp;
部门
总经理
综合部
财务部
各部门
节点
A
B
C
D

1

2

3

&nbsp; &nbsp; &nbsp;
&nbsp;
审批

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

每季核查

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

审核

&nbsp;

每季核查

汇总职能
部门考核
下发考核
通知单

核实认定
资料归档
总结
结束

审核工资表/福利申请表

发放工资/
福利资金

登 帐

编制季度明细表

工资表/福利申请表

领用

用品/津贴发放

八、印章管理工作流程图
印章管理工作流程图
部门名称
财务部
任务概要
印章管理 &nbsp; &nbsp;
部门
总经理/分管领导
综合部
财务部
各部门
节点
A
B
C
D

1

2

3

4

5

审批
&nbsp; &nbsp; &nbsp; &nbsp;

&nbsp; &nbsp;
&nbsp; &nbsp; &nbsp;

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

编制季度使用情况登记表
每季核查
每季核查

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

审核

YES

&nbsp;

汇总职能
部门考核
下发考核
通知单

核实认定
资料归档
总结
结束

印章使
用申请

使用

登记

九、资质管理工作流程图
资质管理工作流程图
部门名称
财务部
资质管理
部门
总经理/分管领导
综合部
财务部
各部门
节点
A
B
C
D

1

2

3

4

审批

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

编制年度使用情况登记表
每年核查
每年核查

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

审核

YES

&nbsp;

汇总职能
部门考核
下发考核
通知单

核实认定
资料归档
总结
结束

编制资质登记表

审验申请

审验

&nbsp;

告 &nbsp;知

十、出入库管理工作流程图
出入库管理工作流程图
部门名称 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
财务部
任务概要
部门
总经理/分管领导
综合部
财务部
各部门
节点
A
B
C
D

1

2

3

4

5

6

审批

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

每月核查

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;

审核

每月核查

YES

出/入库登记

编制出/入库申请表

出/入库信息更新

&nbsp;

编制月度出/入库明细表

汇总职能
部门考核
下发考核
通知单

核实认定
资料归档
总结
结束

采购合同/
项目审批表
销货合同

告知入库/出库

11</p>