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北京市地方法规 |
【发布文号】京财会[1998]402号
【发布日期】1998-05-07
【生效日期】1998-05-01
【失效日期】-----------
【所属类别】地方法规
【文件来源】-----------
北京市财政局关于重新印发
北京市会计工作达标升级考核标准的通知
(京财会〔1998〕402号1998年5月7日)市属各单位、各区县财政局、燕山财政分局、开发区财政分局:
鉴于财政部近期颁发了行政事业单位财务规则及会计制度,结合本市具体情况,我们重新修订了《北京市会计工作达标升级考核标准》,现印发给你们,自一九九八年五月一日起执行。旧标准同时废止。请及时组织财会人员及各级评委学习,并在今后会计工作达标升级工作中贯彻执行。
北京市会计工作达标升级考核标准
------------------------------------------------------------
级别 | | 应 | 实得分 | | 应 | 实得分 | | 应 | 实得分
内容 | 达 标 | 得 |-----| 三 级 | 得 |-----| 二 级 | 得 |------
| | 分 |自|考|确| | 分 |自|考|确| | 分 |自|考|确
项 目 | | |检|核|认| | |检|核|认| | |检|核|认
--------|------|---|-|-|-|------|---|-|-|-|------|---|-|-|--
一、会计 | 1.按《会|100| | | | 1.会计人| 20| | | | 1.会计 | 20| | |
机构、人员 |计法》规定 | 15| | | |员75%以上| 3| | | |人员95%以| 3| | |
注一:三级 |设置会计机 | | | | |具有中专以 | | | | |上具有中专 | | | |
第1条及二 |构 | | | | |上学历(参 | | | | |以上学历 | | | |
级第1条在 | 2.配备业| 15| | | |见注一) | | | | |(参见注一)| | | |
计算学历比 |务素质相适 | | | | | 2.大中型| 5| | | | | 2| | |
例时参考: |应的会计人 | | | | |企业,必须 | | | | | | | | |
取得中级以 |员,会计人 | | | | |设置由具有 | | | | | 2.事业单| | | |
上会计技术 |员60%以上| | | | |“会计师”以| | | | |位必须设置 | | | |
资格(包括 |具有中专以 | | | | |上技术资格 | | | | |由具有“会 | | | |
财政局内聘 |上学历,每 | | | | |人员担任的 | | | | |计师”以上 | | | |
会计师资 |年在职培训 | | | | |总会计师 | | | | |技术资格人 | | | |
格),可视 |不少于12 | | | | | 3.会计主| 3| | | |员担任的总 | 3| | |
同大专学 |天,考核与 | | | | |管人员及主 | | | | |会计师 | | | |
历:取得初 |记录按照 | | | | |要负责人, | | | | | | | | |
级会计技术 |《北京市会 | | | | |大中型企业 | | | | | | | | |
资格。可视 |计人员继续 | | | | |由“会计师”| | | | | 3.总会计| | | |
同中专学历 |教育管理办 | | | | |以上技术资 | | | | |师应能组织 | | | |
注二:达标 |法实施意 | | | | |格人员担任 | | | | |企业经济核 | | | |
第2条在职 |见》执行(参| | | | |,在岗会计 | | | | |算,建立健 | | | |
培训,须检 |见注二) | | | | |人员,应 | | | | |全财务、会 | | | |
查培训记录 | 3.持“会| 10| | | |100%取得| | | | |计管理制 | | | |
注三:二级 |计证”上岗,| | | | |会计员以上 | | | | |度,参予重 | | | |
第6条,总会 |持证率 | | | | |技术资格 | | | | |大经济合同 | 3| | |
计师或财务 |100% | | | | | 4.会计人| 3| | | |的签订和重 | | | |
负责人一般 | 4.设置会| 10| | | |员岗位责任 | | | | |大经营管理 | | | |
不得兼任管 |计主管人员 | | | | |制健全,有 | | | | |决策工作 | | | |
理会计 |或负责人, | | | | |考核措施且 | | | | | 4.在岗会| | | |
|并由具有 | | | | |依据执行 | | | | |计人员40%| | | |
|“助师”以上| | | | | 5.稽核制| 3| | | |以上取得助 | 3| | |
|技术资格人 | | | | |度健全,设 | | | | |理会计师以 | | | |
|员担任,在 | | | | |专职或兼职 | | | | |上技术资格 | | | |
|岗会计人 | | | | |稽核人员 | | | | | | | | |
|员,应有 | | | | | 6.实现会| 3| | | | | | | |
|80%取得会| | | | |计电算化单 | | | | | 5.大中型| | | |
|计员以上技 | | | | |位,会计人 | | | | |企业、事业 | | | |
|术资格。 | | | | |员必须持电 | | | | |单位设专职 | 3| | |
| 5.建立会| 15| | | |算化合格证 | | | | |稽核人员, | | | |
|计人员岗位 | | | | |上岗 | | | | |所稽核的会 | | | |
|责任制 | | | | | | | | | |计事项未发 | | | |
| | | | | | | | | | |现重大问题 | | | |
| | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| | | | | | | | | | | 6.设专职| | | |
| | | | | | | | | | |或兼职的管 | | | |
| | | | | | | | | | |理会计人 | | | |
| | | | | | | | | | |员,并有业 | | | |
| | | | | | | | | | |绩(参见注 | | | |
| | | | | | | | | | | | | | |
| 6.出纳人| 10| | | | | | | | |三) | 3| | |
|员不得兼管 | | | | | | | | | | | | | |
|收入、费用、| | | | | | | | | | 7.有切合| | | |
|债权、债务 | | | | | | | | | |实际的会计 | | | |
|帐簿的登记 | | | | | | | | | |人员近、远 | | | |
|工作以及稽 | | | | | | | | | |期培训计 | | | |
|核工作和会 | | | | | | | | | |划,并付诸 | | | |
|计档案保管 | | | | | | | | | |实施 | | | |
|工作 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 7.设置专| 10| | | | | | | | | | | | |
|职或兼职稽 | | | | | | | | | | | | | |
|核人员 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 8.会计人| 10| | | | | | | | | | | | |
|员任免要符 | | | | | | | | | | | | | |
|合有关规定 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 9.会计人| 5| | | | | | | | | | | | |
|员任职应符 | | | | | | | | | | | | | |
|合回避原则 | | | | | | | | | | | | | |
--------|------|---|-|-|-|------|---|-|-|-|------|---|-|-|--
二、会计基 | |200| | | | | 15| | | | | 15| | |
| | | | | | | | | | | | | | |
础工作 | 1.发生的| 10| | | | 1.记帐凭| 4| | | | 1.记帐凭| 5| | |
|经济业务都 | | | | |证合格率不 | | | | |证合格率 | | | |
注一:达标第 |必须取得或 | | | | |低于97% | | | | |100% | | | |
2条内容(1)注|填制合法的 | | | | | | 4| | | | | | | |
明日期(2)注 |原始凭证 | | | | | 2.帐簿登| | | | | 2.帐簿登| 5| | |
明填制单位填 | 2.各种原| | | | |记更正率不 | | | | |记无更正 | | | |
制人员(3)各 |始记录的格 | 25| | | |超过2% | 4| | | | | | | |
项签章齐全 |式、内容、 | | | | | | | | | | 3.每月根| 5| | |
(4)注明接受 |填制方法、 | | | | | 3.月、季| | | | |据财务评价 | | | |
单位名称(5) |签章、传递、| | | | |、年报都有编| | | | |指标分析资 | | | |
数字计算正 |汇单反馈有 | | | | |表说明,按 | | | | |料,写出书 | | | |
确、及时、内容 |统一要求与 | | | | |行业制度规 | | | | |面建议,为 | | | |
完整(6)购买 |规范,做到 | | | | |定对财务评 | | | | |单位经营决 | | | |
实物验收(7) |真实、完整、| | | | |价指标进行 | 3| | | |策服务 | | | |
复写凭证连 |正确、清晰、| | | | |分析 | | | | | | | | |
续,作废盖作 |及时。(抽查| | | | | | | | | | | | | |
废截记,无撕 |100张原始| | | | | 4.实现会| | | | | | | | |
毁现象(8)上 |凭证,参见 | | | | |计电算化的 | | | | | | | | |
级批准经济业 |注一,每错 | | | | |单位,计算 | | | | | | | | |
务要将批文作 |一张扣1分,| | | | |机替代手工 | | | | | | | | |
为附件或写明 |不完整的酌 | | | | |记帐,应经 | | | | | | | | |
文号(9)没有 |情扣分,扣 | | | | |过有关部门 | | | | | | | | |
不合法的凭证 |完为止) | | | | |批准 | | | | | | | | |
(10)其他 | 3.自制凭| 10| | | | | | | | | | | | |
注二:达标第 |证要求有统 | | | | | | | | | | | | | |
5条内容(1)记|一格式、统 | | | | | | | | | | | | | |
帐凭证涉及原 |一的填制方 | | | | | | | | | | | | | |
始凭证的件 |法和使用要 | | | | | | | | | | | | | |
数,应在记帐 |求 | | | | | | | | | | | | | |
凭证“附件”项 | 4.建立有| 10| | | | | | | | | | | | |
目中注明,其 |关支票银钱 | | | | | | | | | | | | | |
数量必须准 |收据等空白 | | | | | | | | | | | | | |
确,如附有汇 |票据管理制 | | | | | | | | | | | | | |
总原始凭证, |度并依据执 | | | | | | | | | | | | | |
应只填列汇总 |行,且未发 | | | | | | | | | | | | | |
凭证数,其所 |生遗失等问 | | | | | | | | | | | | | |
附始凭证,作 |题。 | | | | | | | | | | | | | |
为汇总凭证的 | 5.记帐凭| 25| | | | | | | | | | | | |
附件(2)记帐 |证的填制符 | | | | | | | | | | | | | |
凭原证记载的 |合会计制度 | | | | | | | | | | | | | |
经济业务内容 |的要求和内 | | | | | | | | | | | | | |
和金额必须同 |容。(抽查 | | | | | | | | | | | | | |
所附原始凭证 |100张记帐| | | | | | | | | | | | | |
一致(3)字迹 |凭证,参见 | | | | | | | | | | | | | |
清晰,内容完 |注二,每错 | | | | | | | | | | | | | |
整,摘要简明 |1张扣1分,| | | | | | | | | | | | | |
扼要,签章齐 |不完整的酌 | | | | | | | | | | | | | |
全(4)装订符 |情扣分,扣 | | | | | | | | | | | | | |
合会计档案要 |完为止) | | | | | | | | | | | | | |
求(5)按规定 | 6.按国家| 25| | | | | | | | | | | | |
方法更正错误 |统一会计制 | | | | | | | | | | | | | |
(6)其他 |度规定设置 | | | | | | | | | | | | | |
|会计科目和 | | | | | | | | | | | | | |
注三:达标第 |表外科目, | | | | | | | | | | | | | |
6条内容(1)科|会计科目核 | | | | | | | | | | | | | |
目使用正确, |算内容符合 | | | | | | | | | | | | | |
在会计制度规 |会计制度规 | | | | | | | | | | | | | |
定范围内增减 |定。(抽查一| | | | | | | | | | | | | |
科目或合并科 |级科目,参 | | | | | | | | | | | | | |
目(2)科目名 |见注三,每 | | | | | | | | | | | | | |
称符合规定, |错一个科目 | | | | | | | | | | | | | |
不准用编号代 |扣1分,扣 | | | | | | | | | | | | | |
替科目名称 |完为止) | | | | | | | | | | | | | |
(3)核算内容 | 7.帐簿设| 25| | | | | | | | | | | | |
符合规定, |置、启用、 | | | | | | | | | | | | | |
|登记、结帐 | | | | | | | | | | | | | |
|要符合会计 | | | | | | | | | | | | | |
|制度及《北 | | | | | | | | | | | | | |
|京市会计帐 | | | | | | | | | | | | | |
|簿管理暂行 | | | | | | | | | | | | | |
|办法》《北京| | | | | | | | | | | | | |
对应关系正确 |市会计帐簿 | | | | | | | | | | | | | |
(4)其他 |管理暂行办 | | | | | | | | | | | | | |
|法实施意 | | | | | | | | | | | | | |
注四:达标第7 |见》的规定,| | | | | | | | | | | | | |
条内容(1)帐 |(检查总帐、| | | | | | | | | | | | | |
簿齐全(2)启 |明细帐、参 | | | | | | | | | | | | | |
用记载完整 |见注四酌情 | | | | | | | | | | | | | |
(3)摘要明确 |扣分) | | | | | | | | | | | | | |
(4)数字正确 | | | | | | | | | | | | | | |
(5)帐面整洁 | 8.帐簿登| 5| | | | | | | | | | | | |
(6)更正错误 |记更正率不 | | | | | | | | | | | | | |
符合规定(7) |超过3% | | | | | | | | | | | | | |
定期结帐(8) | | | | | | | | | | | | | | |
帐证、帐帐、 | 9.现金帐| 10| | | | | | | | | | | | |
帐表、帐实四 |与银行存款 | | | | | | | | | | | | | |
相符(9)没有 |日记帐按日 | | | | | | | | | | | | | |
备查辅助台帐 |逐笔顺序登 | | | | | | | | | | | | | |
(10)其他 |记,结出余 | | | | | | | | | | | | | |
|额。 | | | | | | | | | | | | | |
注五:达标第 | | | | | | | | | | | | | | |
12条(1)数字| 10.现金| 10| | | | | | | | | | | | |
真实、计算正 |帐与库存现 | | | | | | | | | | | | | |
确、内容完整、 |金每日核对 | | | | | | | | | | | | | |
印鉴齐全、封 |相符,严格 | | | | | | | | | | | | | |
面整洁、装订 |执行现金管 | | | | | | | | | | | | | |
规范、手续完 |理制度 | | | | | | | | | | | | | |
备(2)对应关 | | | | | | | | | | | | | | |
系正确、数字 | 11.银行| 10| | | | | | | | | | | | |
衔接(3)补充 |存款与银行 | | | | | | | | | | | | | |
资料填写齐全 |对帐单及时 | | | | | | | | | | | | | |
(4)按规定编 |核对,及时 | | | | | | | | | | | | | |
制合并报表, |清理未达帐 | | | | | | | | | | | | | |
并符合要求 |项,每月做 | | | | | | | | | | | | | |
(5)其他 |出银行存款 | | | | | | | | | | | | | |
|余额调节表 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 12.检查| 20| | | | | | | | | | | | |
|财务报告其 | | | | | | | | | | | | | |
|中数字真 | | | | | | | | | | | | | |
|实,计算准 | | | | | | | | | | | | | |
|确,内容完 | | | | | | | | | | | | | |
|整,报送及 | | | | | | | | | | | | | |
|时并附有财 | | | | | | | | | | | | | |
|务情况说明 | | | | | | | | | | | | | |
|书。(参见注| | | | | | | | | | | | | |
|五酌情扣 | | | | | | | | | | | | | |
|分) | | | | | | | | | | | | | |
| | 5| | | | | | | | | | | | |
| 13.报表| | | | | | | | | | | | | |
|填制更正率 | | | | | | | | | | | | | |
|不超过1% | | | | | | | | | | | | | |
| | 10| | | | | | | | | | | | |
| 14.会计| | | | | | | | | | | | | |
|工作交接要 | | | | | | | | | | | | | |
|按《会计法》| | | | | | | | | | | | | |
|第二十四条 | | | | | | | | | | | | | |
|及《会计工 | | | | | | | | | | | | | |
|作规范实施 | | | | | | | | | | | | | |
|细则》的有 | | | | | | | | | | | | | |
|关规定办理 | | | | | | | | | | | | | |
--------|------|---|-|-|-|------|---|-|-|-|------|---|-|-|--
三、资产、 | | | | | | | | | | | | | | |
负债、权益 | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
(一)工业企 | |100| | | | | 30| | | | | 30| | |
业(含建委口) | | | | | | | | | | | | | | |
| | | | | | | | | | | 1.必须保| | | |
| 1.固定资| 5| | | | 1.健全固| 4| | | |证国有资产 | 20| | |
|产实行分级 | | | | |定资产分级 | | | | |保全增值, | | | |
|归口管理 | | | | |归口管理制 | | | | |必须达到国 | | | |
| | | | | |度,明确责 | | | | |家规定指标 | | | |
| 2.按规定| 5| | | |任制 | | | | | | | | |
|计提固定资 | | | | | | | | | | 2.专项工| | | |
|产折旧 | | | | |2.健全流动| 4| | | |程投资项目 | 10| | |
| | | | | |资金分级归 | | | | |有较好的经 | | | |
| 3.固定资| 5| | | |口管理制 | | | | |济效益 | | | |
|产帐、卡、 | | | | |度,明确责 | | | | | | | | |
|物三相符 | | | | |任制 | | | | | | | | |
| | | | | | | | | | | | | | |
| 4.涉及国| 15| | | | 3.各项定| 4| | | | | | | |
|家财产产权 | | | | |额健全,形 | | | | | | | | |
|变动的转 | | | | |成定额体 | | | | | | | | |
|移、调拨、 | | | | |系,有严格 | | | | | | | | |
|兼并等审批 | | | | |考核制度, | | | | | | | | |
|程序按国家 | | | | |定额先进合 | | | | | | | | |
|规定执行 | | | | |理 | | | | | | | | |
| | | | | | | | | | | | | | |
| | | | | | 4.有健全| 5| | | | | | | |
| | | | | |的物资、收 | | | | | | | | |
| 5.严格资| 5| | | |发、保管制 | | | | | | | | |
|金管理。对 | | | | |度 | | | | | | | | |
|财政等专项 | | | | | | | | | | | | | |
|拨款实行专 | | | | | 5.每季进| 5| | | | | | | |
|款专用。 | | | | |行一次财 | | | | | | | | |
| | | | | |产、物资使 | | | | | | | | |
| 6.流动资| 5| | | |用和库存情 | | | | | | | | |
|产实行分级 | | | | |况分析 | | | | | | | | |
|归口管理 | | | | | | | | | | | | | |
| | | | | | 6.对专项| 8| | | | | | | |
| 7.主要原| 5| | | |工程投资项 | | | | | | | | |
|材料、能源 | | | | |目参予经济 | | | | | | | | |
|消耗和工时 | | | | |论证,严格 | | | | | | | | |
|耗用实行定 | | | | |计划控制, | | | | | | | | |
|额管理 | | | | |节约使用资 | | | | | | | | |
| | | | | |金 | | | | | | | | |
| 8.材料物| 5| | | | | | | | | | | | |
|资出入库经 | | | | | (1)有可| 2| | | | | | | |
|过计量检 | | | | |行性研究报 | | | | | | | | |
|验、手续齐 | | | | |告 | | | | | | | | |
|备 | | | | | | | | | | | | | |
| | | | | | (2)对投| 2| | | | | | | |
| 9.有检验| 5| | | |资效益进行 | | | | | | | | |
|索赔制度 | | | | |预测 | | | | | | | | |
| | | | | | | | | | | | | | |
| 10.每年| 10| | | | (3)工程| 2| | | | | | | |
|进行一次财 | | | | |形象进行有 | | | | | | | | |
|产物资清 | | | | |报表 | | | | | | | | |
|查,并做到 | | | | | | | | | | | | | |
|经常性检查 | | | | | (4)工程| 2| | | | | | | |
|与年终清查 | | | | |竣工后有报 | | | | | | | | |
|相结合,做 | | | | |告 | | | | | | | | |
|到帐实相符 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 11.至少| 10| | | | | | | | | | | | |
|每年进行一 | | | | | | | | | | | | | |
|次财产使用 | | | | | | | | | | | | | |
|和库存情况 | | | | | | | | | | | | | |
|分析,提出 | | | | | | | | | | | | | |
|书面改进措 | | | | | | | | | | | | | |
|施 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 12.债权| 5| | | | | | | | | | | | |
|、债务及时结| | | | | | | | | | | | | |
|算、清理,坏| | | | | | | | | | | | | |
|帐损失按规 | | | | | | | | | | | | | |
|定报批核销 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 13.财产| 5| | | | | | | | | | | | |
|清查的盘 | | | | | | | | | | | | | |
|亏、盘盈、 | | | | | | | | | | | | | |
|削价、报废,| | | | | | | | | | | | | |
|按制度规定 | | | | | | | | | | | | | |
|进行帐务处 | | | | | | | | | | | | | |
|理,报批手 | | | | | | | | | | | | | |
|续齐全 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 14.法定| 5| | | | | | | | | | | | |
|盈余公积 | | | | | | | | | | | | | |
|金、公益金 | | | | | | | | | | | | | |
|的提取和使 | | | | | | | | | | | | | |
|用符合规 | | | | | | | | | | | | | |
|定,核算正 | | | | | | | | | | | | | |
|确 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 15.职工| 5| | | | | | | | | | | | |
|福利费提取 | | | | | | | | | | | | | |
|使用符合规 | | | | | | | | | | | | | |
|定,核算正 | | | | | | | | | | | | | |
|确 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 16.企业| 5| | | | | | | | | | | | |
|资本金的增 | | | | | | | | | | | | | |
|加或减少, | | | | | | | | | | | | | |
|符合国家有 | | | | | | | | | | | | | |
|关规定,报 | | | | | | | | | | | | | |
|批手续齐全 | | | | | | | | | | | | | |
--------|------|---|-|-|-|------|---|-|-|-|------|---|-|-|--
(二)商业 | |100| | | | | 30| | | | 1.有健全| 30| | |
企业 | 1.有完善| 10| | | | 1.建立健| 5| | | |的流动资金 | 15| | |
注一:达标 |的货币资金 | | | | |全流动资金 | | | | |分类控制系 | | | |
第3条内容 |内部控制制 | | | | |分级归口管 | | | | |统,对各类 | | | |
(1)商品物 |度,对现金 | | | | |理制度,对 | | | | |资金实行定 | | | |
资的出入库 |和银行存款 | | | | |各归口责任 | | | | |性、定量、 | | | |
经过计量检 |实行定额控 | | | | |单位,实施 | | | | |结构、变 | | | |
验,手续完 |制和规范控 | | | | |责任控制 | | | | |动、周转控 | | | |
备(2)各类 |制,保证帐 | | | | | | | | | |制与调节 | | | |
商品在途保 |帐、帐款相 | | | | | | | | | | | | | |
管、销售等 |符,遵守银 | | | | | | | | | | | | | |
环节有损耗 |行结算纪律 | | | | | 2.债权、| 10| | | | | | | |
定额 | | | | | |债务清理有 | | | | | 2.必须保| 15| | |
(3)各类商 | | | | | |成效,坏帐 | | | | |证国有资产 | | | |
品物资有定 | | | | | |损失率(与 | | | | |保全增值, | | | |
期盘点制 |2.债权、债| 10| | | |企业上期相 | | | | |必须达到国 | | | |
度,每季进 |务及时清 | | | | |比)保持在 | | | | |家规定指标 | | | |
行商品销售 |理、结算, | | | | |逐年下降 | | | | | | | | |
及库存情况 |坏帐损失 | | | | |5%的水平 | | | | | | | | |
分析(4)商 | | | | | | | | | | | | | | |
品销售 | | | | | | | | | | | | | | |
后及时办理结 |处理符合规 | | | | |水平 | | | | | | | | |
算手续,正确 |定报批手续 | | | | | | | | | | | | | |
结转销售成本 | | | | | | 3.有健全| 5| | | | | | | |
(5)及时处理 | 3.对存货| 10| | | |的商品、物 | | | | | | | | |
存货的盘盈、 |的管理有一 | | | | |资出入库保 | | | | | | | | |
盘亏等问题, |整套管理制 | | | | |管制度,且 | | | | | | | | |
手续齐备,保 |度(参见注 | | | | |无差错出现 | | | | | | | | |
证帐实相符 |一) | | | | | | | | | | | | | |
| | | | | | 4.每季进| 5| | | | | | | |
| 4.进销环| 10| | | |行商品销售 | | | | | | | | |
|节有严格的 | | | | |及库存情况 | | | | | | | | |
|内部牵制制 | | | | |分析 | | | | | | | | |
|度 | | | | | | | | | | | | | |
| | | | | | 5.有健全| 5| | | | | | | |
| 5.固定资| 5| | | |的固定资产 | | | | | | | | |
|产实行分级 | | | | |分级归口管 | | | | | | | | |
|归口管理 | | | | |理制度,固 | | | | | | | | |
| | | | | |定资产的各 | | | | | | | | |
| 6.按规定| 5| | | |项基础工作 | | | | | | | | |
|计提固定资 | | | | |管理规范化 | | | | | | | | |
|产折旧 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 7.固定资| 5| | | | | | | | | | | | |
|产帐、卡、 | | | | | | | | | | | | | |
|物三相符 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 8.定期或| 10| | | | | | | | | | | | |
|不定期对资 | | | | | | | | | | | | | |
|产物资进行 | | | | | | | | | | | | | |
|盘点清查, | | | | | | | | | | | | | |
|年终进行全 | | | | | | | | | | | | | |
|面清查,盘 | | | | | | | | | | | | | |
|盈、盘亏等 | | | | | | | | | | | | | |
|处理符合有 | | | | | | | | | | | | | |
|关规定 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 9.对外投| 10| | | | | | | | | | | | |
|资按规定采 | | | | | | | | | | | | | |
|用正确核算 | | | | | | | | | | | | | |
|方法,帐务 | | | | | | | | | | | | | |
|处理符合制 | | | | | | | | | | | | | |
|度有关规定 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 10.正确| 5| | | | | | | | | | | | |
|划分流动负 | | | | | | | | | | | | | |
|债和长期负 | | | | | | | | | | | | | |
|债,核算符 | | | | | | | | | | | | | |
|合制度要求 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 11.企业| 5| | | | | | | | | | | | |
|注册资本符 | | | | | | | | | | | | | |
|合国家有关 | | | | | | | | | | | | | |
|规定 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 12.法定| 5| | | | | | | | | | | | |
|盈余公积 | | | | | | | | | | | | | |
|金、公益金 | | | | | | | | | | | | | |
|的提取和使 | | | | | | | | | | | | | |
|用符合规 | | | | | | | | | | | | | |
|定,核算正 | | | | | | | | | | | | | |
|确 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 13.职工| 5| | | | | | | | | | | | |
|福利费提取 | | | | | | | | | | | | | |
|使用符合规 | | | | | | | | | | | | | |
|定,核算正 | | | | | | | | | | | | | |
|确 | | | | | | | | | | | | | |
| 14.企业| 5| | | | | | | | | | | | |
|资本金的增 | | | | | | | | | | | | | |
|加或减少符 | | | | | | | | | | | | | |
|合国家有关 | | | | | | | | | | | | | |
|规定,报批 | | | | | | | | | | | | | |
|手续齐全 | | | | | | | | | | | | | |
--------|------|---|-|-|-|------|---|-|-|-|------|---|-|-|--
(三)行政、 | |150| | | | | 30| | | | | 30| | |
事业(资金、 | | | | | | | | | | | | | | |
财产物资核算 | | | | | | | | | | | | | | |
及管理) | | | | | | | | | | | | | | |
| 1.资金管|100| | | | 1.资金管| 15| | | | 1.资金管| 10| | |
|理 | | | | |理 | | | | |理 | | | |
| ①按国家 | 10| | | | ①预算指 | 3| | | | ①建立事 | 5| | |
|有关方针政 | | | | |标分解到部 | | | | |业基金和专 | | | |
|策编制单位 | | | | |门,层层落 | | | | |用基金的使 | | | |
|预算并报上 | | | | |实 | | | | |用计划,按 | | | |
|级主管部门 | | | | | ②对事业 | 3| | | |计划实施, | | | |
|备案,预算 | | | | |收入加强管 | | | | |并加强投资 | | | |
|编制要符合 | | | | |理,制定年 | | | | |效益的考 | | | |
|《预算法》规| | | | |度收支计划 | | | | |核、分析 | | | |
|定的预算编 | | | | | ③减少资 | 3| | | | ②有专项 | 5| | |
|制方法、原 | | | | |金不合理的 | | | | |资金使用效 | | | |
|则 | | | | |占用,加速 | | | | |益分析 | | | |
| ②按照有 | 10| | | |资金周转 | | | | | | | | |
|关规定,加 | | | | | ④往来款 | 3| | | | | | | |
|强票据和预 | | | | |项无拖欠现 | | | | | | | | |
|算外资金的 | | | | |象 | | | | | | | | |
|管理 | | | | | ⑤专项资 | 3| | | | | | | |
| ③定期对 | 10| | | |金使用应执 | | | | | | | | |
|预算执行情 | | | | |行跟踪反馈 | | | | | | | | |
|况进行分析 | | | | |制度 | | | | | | | | |
| ④及时、 | 10| | | | | | | | | | | | |
|准确编制单 | | | | | | | | | | | | | |
|位年终决算 | | | | | | | | | | | | | |
| ⑤在保证 | 5| | | | 2.财产物| 15| | | | 2.财产物| 20| | |
|完成事业单 | | | | |资管理 | | | | |资管理 | | | |
|位计划的情 | | | | | | | | | | | | | |
|况下,利用 | | | | | ①提高财 | 10| | | | ①购建大 | 10| | |
|单位的条件 | | | | |产物资的利 | | | | |型固定资 | | | |
|积极组织收 | | | | |用效益,减 | | | | |产、精密仪 | | | |
|入 | | | | |少不合理占 | | | | |器有可行性 | | | |
| ⑥各项收 | 10| | | |用和闲置浪 | | | | |研究,并至 | | | |
|入必须在单 | | | | |费 | | | | |少有两个以 | | | |
|位财务部门 | | | | | | | | | |上的论证方 | | | |
|登记入帐, | | | | | ②对财产 | 5| | | |案 | | | |
|统一核算, | | | | |物资实行定 | | | | | | | | |
|不得坐支; | | | | |额管理 | | | | | ②在进行 | 10| | |
|并重点加强 | | | | | | | | | |合资、股份 | | | |
|房租收入的 | | | | | | | | | |制改造过程 | | | |
|管理,及时 | | | | | | | | | |中,做好产 | | | |
|上缴税款 | | | | | | | | | |权界定和资 | | | |
| ⑦各单位 | 10| | | | | | | | |产评估工 | | | |
|要按预算和 | | | | | | | | | |作,确保国 | | | |
|规定的经费 | | | | | | | | | |有资产保全 | | | |
|开支范围、 | | | | | | | | | |增值,必须 | | | |
|标准执行 | | | | | | | | | |达到国家规 | | | |
| ⑧严格执 | 10| | | | | | | | |定指标 | | | |
|行国家控购 | | | | | | | | | | | | | |
|政策,专控 | | | | | | | | | | | | | |
|商品购置手 | | | | | | | | | | | | | |
|续完备 | | | | | | | | | | | | | |
| ⑨完善各 | 10| | | | | | | | | | | | |
|项资金使用 | | | | | | | | | | | | | |
|及管理制 | | | | | | | | | | | | | |
|度,严格执 | | | | | | | | | | | | | |
|行专款专用 | | | | | | | | | | | | | |
|原则 | | | | | | | | | | | | | |
| ⑩及时处 | 5| | | | | | | | | | | | |
|理往来款项 | | | | | | | | | | | | | |
| (11)杜绝挪| 5| | | | | | | | | | | | |
|用公款 | | | | | | | | | | | | | |
| (12)严格现| 5| | | | | | | | | | | | |
|金管理制 | | | | | | | | | | | | | |
|度,按规定 | | | | | | | | | | | | | |
|范围收付现 | | | | | | | | | | | | | |
|金 | | | | | | | | | | | | | |
| 2.财产物| 50| | | | | | | | | | | | |
|资管理 | | | | | | | | | | | | | |
|①建立健全 | 10| | | | | | | | | | | | |
|财产物资管 | | | | | | | | | | | | | |
|理办法,配 | 5| | | | | | | | | | | | |
|备、指定专 | | | | | | | | | | | | | |
|管人员进行 | | | | | | | | | | | | | |
|管理 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| ②严格执 | 5| | | | | | | | | | | | |
|行固定资产 | | | | | | | | | | | | | |
|的验收、领 | | | | | | | | | | | | | |
|发、保管、 | | | | | | | | | | | | | |
|维修制度 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| ③固定资 | 5| | | | | | | | | | | | |
|产执行分级 | | | | | | | | | | | | | |
|管理,建立 | | | | | | | | | | | | | |
|三帐一卡制 | | | | | | | | | | | | | |
|度,做到帐 | | | | | | | | | | | | | |
|卡、帐实、 | | | | | | | | | | | | | |
|帐帐三相符 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| ④对大 | 5| | | | | | | | | | | | |
|型、精密、 | | | | | | | | | | | | | |
|贵重仪器设 | | | | | | | | | | | | | |
|备,要制定 | | | | | | | | | | | | | |
|操作规程, | | | | | | | | | | | | | |
|指定专人负 | | | | | | | | | | | | | |
|责 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| ⑤固定资 | 5| | | | | | | | | | | | |
|产的调入、 | | | | | | | | | | | | | |
|调出、转让、| | | | | | | | | | | | | |
|损坏、报废 | | | | | | | | | | | | | |
|应按规定报 | | | | | | | | | | | | | |
|批入帐 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| ⑥对赠送 | 5| | | | | | | | | | | | |
|的财产物资 | | | | | | | | | | | | | |
|要按重置价 | | | | | | | | | | | | | |
|格入帐,纳 | | | | | | | | | | | | | |
|入单位财产 | | | | | | | | | | | | | |
|物资管理 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| ⑦建立材 | 5| | | | | | | | | | | | |
|料和低值易 | | | | | | | | | | | | | |
|耗品的购 | | | | | | | | | | | | | |
|买、验收、 | | | | | | | | | | | | | |
|出入库及损 | | | | | | | | | | | | | |
|坏索赔制度 | | | | | | | | | | | | | |
| ⑧应定期 | | | | | | | | | | | | | |
|对财产物资 | | | | | | | | | | | | | |
|进行清查, | | | | | | | | | | | | | |
|确保资产不 | | | | | | | | | | | | | |
|流失 | | | | | | | | | | | | | |
| ⑨加强无 | 5| | | | | | | | | | | | |
|形资产的管 | | | | | | | | | | | | | |
|理,无形资 | | | | | | | | | | | | | |
|产的作价符 | | | | | | | | | | | | | |
|合有关规定 | | | | | | | | | | | | | |
--------|------|---|-|-|-|------|---|-|-|-|------|---|-|-|--
四、收入、成 | | | | | | | | | | | | | | |
本、费用、利 | | | | | | | | | | | | | | |
润 | | | | | | | | | | | | | | |
(一)工业企 | |100| | | | | 30| | | | | 30| | |
业(含建委口) | | | | | | | | | | | 1.运用管| | | |
| 1.按“两| 10| | | | 1.有适合| 5| | | |理会计的方 | 15| | |
|则”、“两制| | | | |本企业特点 | | | | |法进行成本 | | | |
|”合理、合法| | | | |的、较先进 | | | | |分析 | | | |
|组织销售收 | | | | |的、科学的 | | | | | 2.成本分| | | |
|入,执行国 | | | | |成本核算规 | | | | |析与各部门 | | | |
|家物价政策 | | | | |程和成本管 | | | | |经济活动分 | | | |
| 2.严格遵| 10| | | |理制度 | | | | |析相结合, | 15| | |
|守行业《财 | | | | | 2.成本分| 5| | | |并有实效 | | | |
|务制度》、 | | | | |析制度化, | | | | | | | | |
|《会计制度》| | | | |季度有书面 | | | | | | | | |
|和《成本管 | | | | |分析报告 | | | | | | | | |
|理条例》做 | | | | | 3.成本、| 10| | | | | | | |
|到成本真 | | | | |费用、利润 | | | | | | | | |
|实、准确、 | | | | |指标分解落 | | | | | | | | |
|完整 | | | | |实到各个职 | | | | | | | | |
| 3.严格分| 5| | | |能部门和单 | | | | | | | | |
|清本期和下 | | | | |位 | | | | | | | | |
|期、在产品 | | | | | 4.按月检| 10| | | | | | | |
|和产成品、 | | | | |查各项费用 | | | | | | | | |
|已完工程与 | | | | |预算执行情 | | | | | | | | |
|未完工程的 | | | | |况 | | | | | | | | |
|费用界限 | | | | | | | | | | | | | |
| 4.严格区| 5| | | | | | | | | | | | |
|分制造成本 | | | | | | | | | | | | | |
|与期间费 | | | | | | | | | | | | | |
|用、资本性 | | | | | | | | | | | | | |
|支出与收益 | | | | | | | | | | | | | |
|性支出的界 | | | | | | | | | | | | | |
|限 | | | | | | | | | | | | | |
| 5.按权责| 15| | | | | | | | | | | | |
|发生制原则 | | | | | | | | | | | | | |
|及有关规定 | | | | | | | | | | | | | |
|正确计算 | | | | | | | | | | | | | |
|“待摊”、“| | | | | | | | | | | | | |
|预提”、“递| | | | | | | | | | | | | |
|延”费用,按| | | | | | | | | | | | | |
|时摊销 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 6.按照国| 5| | | | | | | | | | | | |
|家有关规定 | | | | | | | | | | | | | |
|正确列支营 | | | | | | | | | | | | | |
|业外收入及 | | | | | | | | | | | | | |
|支出 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 7.按成本| 5| | | | | | | | | | | | |
|结算期正确 | | | | | | | | | | | | | |
|计算成本, | | | | | | | | | | | | | |
|编制成本报 | | | | | | | | | | | | | |
|表 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 8.定期进| 10| | | | | | | | | | | | |
|行成本分析 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 9.年度各| 5| | | | | | | | | | | | |
|项费用开支 | | | | | | | | | | | | | |
|有预算,达 | | | | | | | | | | | | | |
|到规定降低 | | | | | | | | | | | | | |
|标准 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 10.正确| 10| | | | | | | | | | | | |
|计算应纳税 | | | | | | | | | | | | | |
|金及应交款 | | | | | | | | | | | | | |
|项,并及时 | | | | | | | | | | | | | |
|上交国家 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 11.正确| 10| | | | | | | | | | | | |
|计算已实现 | | | | | | | | | | | | | |
|的利润及投 | | | | | | | | | | | | | |
|资收益 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 12.利润| 10| | | | | | | | | | | | |
|分配按规定 | | | | | | | | | | | | | |
|进行 | | | | | | | | | | | | | |
--------|------|---|-|-|-|------|---|-|-|-|------|---|-|-|--
(二)商业企 | |100| | | | | 30| | | | | 30| | |
业 | | | | | | | | | | | | | | |
| 1.合理、| 10| | | | 1.有适合| 6| | | | 1.运用 | 12| | |
|合法组织及 | | | | |本企业特点 | | | | |ABC管理 | | | |
|时确认收入 | | | | |的成本、费 | | | | |法、商品保 | | | |
|实现,执行 | | | | |用核算方法 | | | | |本保利期分 | | | |
|国家物价政 | | | | |和管理考核 | | | | |析法、周转 | | | |
|策 | | | | |制度 | | | | |次数法等科 | | | |
| 2.严格遵| 10| | | | 2.销售成| 6| | | |学方法管 | | | |
|照《商业、外| | | | |本分析制度 | | | | |理,建立商 | | | |
|贸企业成本 | | | | |化,每季有 | | | | |品合理储备 | | | |
|管理实施细 | | | | |书面分析报 | | | | |标准,确定 | | | |
|则》,做到成| | | | |告 | | | | |合理的存销 | | | |
|本真实、准 | | | | | | | | | |比率,提高 | | | |
|确、完整 | | | | | 3.费用计| 6| | | |商品资金使 | | | |
| | | | | |划分项落实 | | | | |用效益,并 | | | |
| 3.按权责| 5| | | |到部门,按 | | | | |取得实效 | | | |
|发生制原则 | | | | |季进行考核 | | | | | | 9| | |
|及有关规 | | | | | | | | | | 2.财务分| | | |
|定,正确计 | | | | | 4.有问题| 6| | | |析与各部门 | | | |
|算“预提”、| | | | |的商品不超 | | | | |经济活动分 | | | |
|“待摊”、“| | | | |过全部库存 | | | | |析相结合并 | | | |
|递延”费用 | | | | |的10% | 6| | | |有实效 | 9| | |
| | | | | | | | | | | | | | |
| 4.按制度| 10| | | | 5.企业盈| | | | | 3.企业的| | | |
|规定正确区 | | | | |利指标超额 | | | | |偿债能力、 | | | |
|分收益性支 | | | | |完成计划, | | | | |资金营运能 | | | |
|出和资本性 | | | | |企业资本金 | | | | |力、盈利能 | | | |
|支出、经营 | | | | |利润率、资 | | | | |力均达历史 | | | |
|费用与期间 | | | | |产利润率、 | | | | |先进水平 | | | |
|费用的界限 | | | | |成本(费用)| | | | | | | | |
| | | | | |利润率等均 | | | | | | | | |
| 5.按会计| 5| | | |达到历史较 | | | | | | | | |
|制度规定正 | | | | |好水平 | | | | | | | | |
|确列支营业 | | | | | | | | | | | | | |
|外收支 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 6.正确计| 5| | | | | | | | | | | | |
|算投资收益 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 7.按制度| 10| | | | | | | | | | | | |
|规定方法计 | | | | | | | | | | | | | |
|算销售折扣 | | | | | | | | | | | | | |
|与折让 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 8.按成本| 10| | | | | | | | | | | | |
|结算期正确 | | | | | | | | | | | | | |
|计算结转成 | | | | | | | | | | | | | |
|本,编制成 | | | | | | | | | | | | | |
|本报表 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 9.定期进| 15| | | | | | | | | | | | |
|行成本费用 | | | | | | | | | | | | | |
|分析,费用 | | | | | | | | | | | | | |
|开支有计划 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 10.正确| 10| | | | | | | | | | | | |
|计算实现利 | | | | | | | | | | | | | |
|润和税金 | | | | | | | | | | | | | |
| 11.企业| 10| | | | | | | | | | | | |
|缴纳所得税 | | | | | | | | | | | | | |
|后利润按国 | | | | | | | | | | | | | |
|家规定的内 | | | | | | | | | | | | | |
|容和程序进 | | | | | | | | | | | | | |
|行分配 | | | | | | | | | | | | | |
--------|------|---|-|-|-|------|---|-|-|-|------|---|-|-|--
(三)行政、 | | 50| | | | | 30| | | | | 30| | |
事业 | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
(成本费用 | 1.按照国| 8| | | | 1.严格控| 10| | | | 1.进行全| 15| | |
核算及管理) |家规定的成 | | | | |制经费支 | | | | |面经济活动 | | | |
|本、费用开 | | | | |出,制定增 | | | | |分析,提高 | | | |
|支范围、标 | | | | |收节支计划 | | | | |经济管理水 | | | |
|准进行核算 | | | | |和相应措施 | | | | |平,为各级 | | | |
| | | | | | | | | | |领导决策提 | | | |
| 2.科研单| 8| | | | 2.开展有| 10| | | |供建议 | | | |
|位保证完成 | | | | |偿服务,收 | | | | | | | | |
|科研课题后 | | | | |费必须符合 | | | | | 2.增收节| 15| | |
|应按规定及 | | | | |国家有关规 | | | | |支有明显效 | | | |
|时进行结 | | | | |定,支出合 | | | | |果,完成上 | | | |
|转,纳入财 | | | | |理 | | | | |级下达增收 | | | |
|务管理 | | | | | | | | | |节支计划指 | | | |
| | | | | |3.定期进行| 10| | | |标 | | | |
| 3.各项费| 8| | | |成本核算, | | | | | | | | |
|用开支按预 | | | | |提出分析意 | | | | | | | | |
|算执行并定 | | | | |见 | | | | | | | | |
|期检查 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 4.正确计| 8| | | | | | | | | | | | |
|算实现利润 | | | | | | | | | | | | | |
|及应纳税金 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 5.按国家| 8| | | | | | | | | | | | |
|和行业制度 | | | | | | | | | | | | | |
|规定,正确 | | | | | | | | | | | | | |
|足额计提各 | | | | | | | | | | | | | |
|项基金 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 6.按照新| 10| | | | | | | | | | | | |
|行业会计制 | | | | | | | | | | | | | |
|度的规定, | | | | | | | | | | | | | |
|收入与支出 | | | | | | | | | | | | | |
|符合配比原 | | | | | | | | | | | | | |
|则。 | | | | | | | | | | | | | |
五、档案管 | | 50| | | | | | | | | | | | |
理 | | | | | | | | | | | | | | |
--------|------|---|-|-|-|------|---|-|-|-|------|---|-|-|--
| 1.建立调| 10| | | | | | | | | | | | |
|阅、保管和 | | | | | | | | | | | | | |
|销毁、移交 | | | | | | | | | | | | | |
|会计档案制 | | | | | | | | | | | | | |
|度 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 2.会计凭| 6| | | | | | | | | | | | |
|证、会计帐 | | | | | | | | | | | | | |
|簿、会计报 | | | | | | | | | | | | | |
|表和其他会 | | | | | | | | | | | | | |
|计资料按 | | | | | | | | | | | | | |
|《会计档案 | | | | | | | | | | | | | |
|管理规定》 | | | | | | | | | | | | | |
|定期整理, | | | | | | | | | | | | | |
|立卷归档, | | | | | | | | | | | | | |
|实行会计电 | | | | | | | | | | | | | |
|算化单位应 | | | | | | | | | | | | | |
|按有关规定 | | | | | | | | | | | | | |
|存档备份 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 3.建立 | 6| | | | | | | | | | | | |
|《会计档案 | | | | | | | | | | | | | |
|调阅清册》 | | | | | | | | | | | | | |
|并有调阅手 | | | | | | | | | | | | | |
|续及记载 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 4.确定专| 6| | | | | | | | | | | | |
|人或兼职人 | | | | | | | | | | | | | |
|员负责会计 | | | | | | | | | | | | | |
|档案管理, | | | | | | | | | | | | | |
|做到存放有 | | | | | | | | | | | | | |
|序,查找方 | | | | | | | | | | | | | |
|便 | | | | | | | | | | | | | |
| 5.加强对| 5| | | | | | | | | | | | |
|会计档案的 | | | | | | | | | | | | | |
|使用分析, | | | | | | | | | | | | | |
|提高档案资 | | | | | | | | | | | | | |
|料使用效果 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 6.严格执| 5| | | | | | | | | | | | |
|行安全和保 | | | | | | | | | | | | | |
|密制度,有 | | | | | | | | | | | | | |
|相应的安全 | | | | | | | | | | | | | |
|有效措施。 | | | | | | | | | | | | | |
|安全设施要 | | | | | | | | | | | | | |
|能熟练使用 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 7.保管期| 6| | | | | | | | | | | | |
|在5年以上 | | | | | | | | | | | | | |
|的会计档案 | | | | | | | | | | | | | |
|应妥善办理 | | | | | | | | | | | | | |
|移交手续, | | | | | | | | | | | | | |
|由档案部门 | | | | | | | | | | | | | |
|管理,建立 | | | | | | | | | | | | | |
|《会计档案 | | | | | | | | | | | | | |
|移交清册》 | | | | | | | | | | | | | |
|移交有记载 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 8.应销毁| 6| | | | | | | | | | | | |
|的会计档案 | | | | | | | | | | | | | |
|经单位领导 | | | | | | | | | | | | | |
|审查后,报 | | | | | | | | | | | | | |
|上级主管部 | | | | | | | | | | | | | |
|门批准,由 | | | | | | | | | | | | | |
|档案部门和 | | | | | | | | | | | | | |
|会计部门派 | | | | | | | | | | | | | |
|员监销,建 | | | | | | | | | | | | | |
|立《会计档 | | | | | | | | | | | | | |
|案销毁清 | | | | | | | | | | | | | |
|册》,销毁有| | | | | | | | | | | | | |
|记载 | | | | | | | | | | | | | |
--------|------|---|-|-|-|------|---|-|-|-|------|---|-|-|--
六、管理职 | | | | | | | 60| | | | | 80| | |
能 | | | | | | | | | | | | | | |
| | | | | | 1.财会部| 10| | | | 1.能根据| 10| | |
| | | | | |门对本单位 | | | | |国家计划或 | | | |
| | | | | |重大经营目 | | | | |市场需要实 | | | |
| | | | | |标、投资项 | | | | |行目标管 | | | |
| | | | | |目、经济合 | | | | |理,将指标 | | | |
| | | | | |同等进行财 | | | | |分解到生 | | | |
| | | | | |务预测、分 | | | | |产、供销、技| | | |
| | | | | |析及经济论 | | | | |术、物资等 | | | |
| | | | | |证,提出最 | | | | |各个职能部 | | | |
| | | | | |佳方案,并 | | | | |门,并在实 | | | |
| | | | | |取得实效 | | | | |现目标过程 | | | |
| | | | | | | | | | |中,有控制 | | | |
| | | | | | 2.实行全| 10| | | |及考核措施 | | | |
| | | | | |面经济核 | | | | | | | | |
| | | | | |算,建立与 | | | | | 2.完善企| 10| | |
| | | | | |本单位经济 | | | | |事业横纵向 | | | |
| | | | | |责任制相适 | | | | |经营承包责 | | | |
| | | | | |应的内部核 | | | | |任制,并建 | | | |
| | | | | |算制度 | | | | |立责任中 | | | |
| | | | | | | | | | |心,做到责 | | | |
| | | | | | 3.有定期| 10| | | |权利相结合 | | | |
| | | | | |进行经济活 | | | | | | | | |
| | | | | |动分析的制 | | | | | 3.全面开| 10| | |
| | | | | |度,至少每 | | | | |展经济活动 | | | |
| | | | | |季进行一次 | | | | |分析,财务 | | | |
| | | | | |较全面的财 | | | | |部门至少每 | | | |
| | | | | |务活动分 | | | | |月进行一次 | | | |
| | | | | |析,包括: | | | | |较全面的财 | | | |
| | | | | |①资金管理 | | | | |务分析,各 | | | |
| | | | | |分析,②成 | | | | |职能部门也 | | | |
| | | | | |本管理分 | | | | |都能定期提 | | | |
| | | | | |析,③费用 | | | | |出职责范围 | | | |
| | | | | |管理分析, | | | | |内影响经济 | | | |
| | | | | |④财产管理 | | | | |效益的分析 | | | |
| | | | | |分析,提出 | | | | |报告,并提 | | | |
| | | | | |本单位管理 | | | | |出有见解的 | | | |
| | | | | |中存在的问 | | | | |建议及措施 | | | |
| | | | | |题及改进意 | | | | | | | | |
| | | | | |见 | | | | | 4.运用现| 10| | |
| | | | | | | | | | |代化管理方 | | | |
| | | | | | 4.把增收| 10| | | |法参与单位 | | | |
| | | | | |节支作为财 | | | | |经营服务, | | | |
| | | | | |会部门的一 | | | | |取得较好效 | | | |
| | | | | |项重要任务 | | | | |益 | | | |
| | | | | |来抓,年度 | | | | | | | | |
| | | | | |有增收节支 | | | | | 5.会计电| 15| | |
| | | | | |计划,并收 | | | | |算化达到系 | | | |
| | | | | |到实效 | | | | |统化 | | | |
| | | | | | | | | | | | | | |
| | | | | | 5.会计电| 10| | | | 6.会计部| 10| | |
| | | | | |算化达到段 | | | | |门应根据企 | | | |
| | | | | |落化 | | | | |事业发展规 | | | |
| | | | | | | | | | |划制定相应 | | | |
| | | | | | 6.财务指| 10| | | |的财务计划 | | | |
| | | | | |标考核体系 | | | | | | | | |
| | | | | |达到本系 | | | | | 7.财务指| 15| | |
| | | | | |统、本地区 | | | | |标考核体系 | | | |
| | | | | |较好水平 | | | | |达到本系 | | | |
| | | | | | | | | | |统、本地区 | | | |
| | | | | | | | | | | 先进水平 | | | |
--------|------|---|-|-|-|------|---|-|-|-|------|---|-|-|--
七、财经纪 | |100| | | | | 15| | | | | 5| | |
律 | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
注一:会计人 | 1.财会部| 15| | | | 1.严格分| 5| | | |连续三年财 | 5| | |
员职业道德具 |门积极宣传 | | | | |清企业资本 | | | | |务大检查未 | | | |
体要求见《会 |《会计法》、| | | | |金界限 | | | | |发现违纪行 | | | |
计基础工作规 |《两则》、《| | | | | | | | | |为 | | | |
范实施细则》 |事业财务规 | | | | | 2.连续两| 10| | | | | | | |
第三章 |则》、《行政| | | | |年财务大检 | | | | | | | | |
|单位财务规 | | | | |查未发现违 | | | | | | | | |
|则》。单位领| | | | |纪行为 | | | | | | | | |
|导人依法支 | | | | | | | | | | | | | |
|持会计人员 | | | | | | | | | | | | | |
|履行会计核 | | | | | | | | | | | | | |
|算和会计监 | | | | | | | | | | | | | |
|督职责 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 2.对不真| 15| | | | | | | | | | | | |
|实、不合法、| | | | | | | | | | | | | |
|不准确、不 | | | | | | | | | | | | | |
|完整的原始 | | | | | | | | | | | | | |
|凭证和违反 | | | | | | | | | | | | | |
|国家统一财 | | | | | | | | | | | | | |
|政、财务制 | | | | | | | | | | | | | |
|度的收支能 | | | | | | | | | | | | | |
|按《会计法》| | | | | | | | | | | | | |
|和国家有关 | | | | | | | | | | | | | |
|规定办理 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 3.财会人| 15| | | | | | | | | | | | |
|员遵纪守 | | | | | | | | | | | | | |
|法,职业道 | | | | | | | | | | | | | |
|德良好,无 | | | | | | | | | | | | | |
|违反财经纪 | | | | | | | | | | | | | |
|律行为,无 | | | | | | | | | | | | | |
|贪污、索贿、| | | | | | | | | | | | | |
|受贿现象及 | | | | | | | | | | | | | |
|责任事故 | | | | | | | | | | | | | |
|(参见注一)| | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 4.依法及| 15| | | | | | | | | | | | |
|时、足额上 | | | | | | | | | | | | | |
|交税费和其 | | | | | | | | | | | | | |
|他各项应交 | | | | | | | | | | | | | |
|财政收入, | | | | | | | | | | | | | |
|无拖欠款处 | | | | | | | | | | | | | |
|罚现象 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 5.接受审| 15| | | | | | | | | | | | |
|计财政、税 | | | | | | | | | | | | | |
|务、物价机 | | | | | | | | | | | | | |
|关依法进行 | | | | | | | | | | | | | |
|的监督,并 | | | | | | | | | | | | | |
|配合其工作 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 6.严格执| 10| | | | | | | | | | | | |
|行国家控购 | | | | | | | | | | | | | |
|政策 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| 7.当年财| 15| | | | | | | | | | | | |
|务大检查未 | | | | | | | | | | | | | |
|发现违纪行 | | | | | | | | | | | | | |
|为 | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
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