协会财务管理制度.docxVIP

协会财务管理制度

目录

1.协会财务管理制度总则....................................3

1.1制度依据.............................................3

1.2制度目的.............................................4

1.3适用范围.............................................4

1.4责任与权限...........................................5

2.财务管理组织架构........................................6

2.1财务管理部门职责.....................................7

2.2内部审计部门职责.....................................7

2.3财务管理岗位职责.....................................8

2.4内部审批流程.........................................9

3.财务收支管理...........................................10

3.1收入管理............................................12

3.1.1收入来源........................................13

3.1.2收入确认........................................13

3.1.3收入核算........................................15

3.2支出管理............................................15

3.2.1支出范围........................................17

3.2.2支出审批........................................18

3.2.3支出核算........................................19

4.预算管理...............................................20

4.1预算编制............................................21

4.2预算审批............................................22

4.3预算执行与控制......................................23

4.4预算分析与调整......................................24

5.资产管理...............................................25

5.1资产分类............................................27

5.2资产购置与处置......................................27

5.3资产折旧与摊销......................................28

5.4资产盘点与报告......................................29

6.负债管理...............................................30

6.1负债分类............................................31

6.2负债融资与偿还......................................32

6.3负债风险管理........................................32

7.资金管理...............................................34

7.1资金筹集............................................35

7.2资金支付..............................