[分享]资产控制制度原则

wudong1001

<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">资产控制制度原则</span><span lang="EN-US"><font face="Times New Roman">
                                </font></span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman" size="3">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman" size="3">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第一条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">资产的保管与帐簿的记载，应由不同人员分别负责。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第二条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">资产的保管，应明确指派人员负责，以免责任混淆。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第三条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">有形资产应加防护，以免私自或不当使用。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第四条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">应随时核对零用金与库存现金，并维持最少额度。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第五条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">各项支出的核决与支付，应分责办理。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第六条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">应尽可能以支票支付，支票的签发与保管，皆应有严密的控制。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第七条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">已签章的付款支票，不得由该支票签章人，或核决人领取或寄交。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第八条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">有关现金、存货或其他流动资产收发的单据，应事先印妥连续编号。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第九条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">负责现金、有价证券及其他贵重资产处理责任的人员，须要有充分保证。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第十条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">上项人员应采轮调、轮休，并指派他人暂代其职务。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第十一条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">各项付款凭据一经支付，应即加盖支付印戮销案，防止重复请款。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第十二条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">存于内部保险箱或银行保管箱的有价证券等贵重物品，应由二人以上共同保管。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第十三条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">倘人员编制许可，下列职责应予分立，避免集中一人。出纳与帐务员，财务主管与会计主管，采购与验收，销货与仓储，薪工计算与支付，收款与帐务，装运与仓储，订货与仓储等等。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第十四条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">信用授与、折让折扣、客户赠品、招待等，皆应严格管理。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第十五条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">定期举行资产的全面盘点，包括原物料、在制品、成品、用品、固定资产等</span><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">每年一次为宜</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第十六条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">单据开具尽可能一次复写，并避免涂改。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font size="3"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">第十七条</span><font face="Times New Roman">
                        </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">尽可能订立各项工作的书面手册，以避免误会，促进效率。</span></font></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman" size="3">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman" size="3">&nbsp;</font></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 12pt; LINE-HEIGHT: 16.5pt; TEXT-ALIGN: left; mso-pagination: widow-orphan;"><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 12pt; LINE-HEIGHT: 16.5pt; TEXT-ALIGN: left; mso-pagination: widow-orphan;"></p></p>

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