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class="subrightcotnei2"> <div class="block first-block block-article-view"> <div class="head-inner"> <div class="links"></div> </div> <div class="block-content clearfix"> <div class="article-head"> <h1 class="title">[规章制度]财务内部牵制制度</h1> <div class="meta"> <span class="item">作者：<span class="yellow">bzgjjx</span></span> <span class="item">发布：<span class="grey">2015-01-17</span></span> </div> </div> <div class="article-content clearfix" style="padding-top:20px;"> <p style="text-align:center;"> <span style="font-weight:bold;font-size:16.0000pt;font-family:'宋体';">滨州市高级技工学校</span><span style="font-weight:bold;font-size:16.0000pt;font-family:'宋体';"></span> </p> <p style="text-align:center;"> <span style="font-weight:bold;font-size:16.0000pt;font-family:'宋体';">财务内部牵制制度</span><span style="font-weight:bold;font-size:16.0000pt;font-family:'宋体';"></span> </p> <p style="text-indent:28.0000pt;"> <span style="font-size:14.0000pt;font-family:'宋体';">为了保护单位资产的安全完整，保证其经营活动符合国家法律、法规及内部规章的要求，防止舞弊和减低控制风险，按《会计法》的要求，根据本单位实际，制定财务内部牵制制度：</span><span style="font-size:14.0000pt;font-family:'宋体';"></span> </p> <p style="text-indent:28.0000pt;"> <span style="font-size:14.0000pt;font-family:'宋体';">一、实行收支两条线。收款员和支款员各自办理收支业务。收款后直接到核算中心报账，不得坐支。</span><span style="font-size:14.0000pt;font-family:'宋体';"></span> </p> <p style="text-indent:28.0000pt;"> <span style="font-size:14.0000pt;font-family:'宋体';">二、收款员和支款员必须做到日清月结，每周五统计当周经手的经济业务以及需要解决的问题报分管领导。</span><span style="font-size:14.0000pt;font-family:'宋体';"></span> </p> <p style="text-indent:28.0000pt;"> <span style="font-size:14.0000pt;font-family:'宋体';">三、会计凭证、报表、账簿等会计档案由档案管理员保管。</span><span style="font-size:14.0000pt;font-family:'宋体';"></span> </p> <p style="text-indent:28.0000pt;"> <span style="font-size:14.0000pt;font-family:'宋体';">四、资产购置和资产处置要做到制度化，规范化。先由分管领导提出申请，单位主要领导审批后，方可办理。资产购置，必须经固定资产管理员验收后，开具固定资产增加凭单；资产处置，必须经固定资产管理员确认已处置后，开具固定资产减少凭单。处置收入必须如数交财务科收款员。同时，记账员做帐务处理。每季度末，固定资产管理员与记账员核对固定资产总额，必须做到账账相符，账物相符。</span><span style="font-size:14.0000pt;font-family:'宋体';"></span> </p> <p style="text-indent:28.0000pt;"> <span style="font-size:14.0000pt;font-family:'宋体';">五、支付往来款项，必须先审核账目余额，确认准确无误后再办理支付。</span><span style="font-size:14.0000pt;font-family:'宋体';"></span> </p> <p style="text-indent:28.0000pt;"> <span style="font-size:14.0000pt;font-family:'宋体';">六、不准设账外账，小金库；不准公款私存；不准挪用公款；因公借款必须持领导签批的借条。借出的款项，报账员催借款人及时结算。正常情况下，自借款日起半月内结算；特殊情况一月内结算。</span><span style="font-size:14.0000pt;font-family:'宋体';"></span> </p> </div> <div class="fanhui"><p><a class="button next" href="http://www.bzgjjx.com/articles/e87c4be852e84493ad8f2c043ffe09af.html">上一篇 [规章制度]财务科管理制度</a></p><span><a class="button next" href="http://www.bzgjjx.com/articles/fb8d7eacdfc140339201a7ad38824bfc.html" 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