永州职业技术学院财务管理办法
第一章总则
diyitiaoweiguifancaiwuxingwei,jiaqiangdianjingtouzhucaiwuguanli,baozhangquanyuangexianggongzuorenwudewancheng,genju《shiyedanweicaiwuguize》、《gaodengxuexiaocaiwuzhidu》heguojiayouguanfagui,jiehedianjingtouzhushijiqingkuangzhidingbenbanfa。
diertiaodianjingtouzhucaiwuguanlidejibenyuanzeshi:
guanchezhixingguojiayouguanfalv、faguihecaiwuguizhangzhidu;yangeshouzhiguanli,helidiaokongzijin;liangruweichu,baozhangjiaoxue,baozhangyunzhuan,baozhengzhongdian,jianguyiban,lixingjieyue,zhizhishechilangfei,zhuzhongzijinshiyongxiaoyi。
disantiaodianjingtouzhucaiwuguanlidezhuyaorenwushi:
电竞投注 (yi)yifaduoqudaochoujizijin;
(er)helibianzhixueyuanyusuan,bingduiyusuanzhixingguochengjinxingkongzhiheguanli;
(san)kexuepeizhixueyuanziyuan,nulijieyuezhichu,tigaozijinshiyongxiaoyi,weixueyuanzhongdawentidejuecetigongcaiwuxinxi;
(si)jiaqiangzichanguanli,baozhengguoyouzichananquan,fangzhiguoyouzichanliushi;
(wu)jianlijianquancaiwuguizhangzhidu,guifanyuanneijingjizhixu;
电竞投注 (liu)zuohaocaiwushouzhihesuan,dingqibianzhicaiwubaogao,rushifanyingdanweiyusuanzhixingqingkuang,jinxingcaiwuhuodongfenxi;
电竞投注 (qi)duixueyuanjingjihuodongdehefaxing、helixingjinxingjiankong。
第二章财务管理体制
disitiao shixing“tongyilingdao、tongyiguanli、tongyihesuan”decaiwuguanlitizhi。xueyuanjihuacaiwuchu(yixiadianjingtouzhujianchengjicaichu)guikoujizhongguanli、hesuanquanyuangeleizijin。
diwutiao zaixueyuandangweilingdaoxia,yuanzhangzhuguanxueyuandehuijigongzuohecaiwugongzuo,changwufuyuanzhangxiezhuyuanzhangguanlixueyuandehuijigongzuohecaiwugongzuo。chu、xigedanweizhuyaofuzerenanzhaogezidezhizehequanxian,fuzejianduheguanlibendanweidecaiwugongzuo。duixueyuanzhongzhangqicaiwushouruyuzhichujihua、niandujingfeiyusuanyujijianjihua、nianducaiwujuesuanyucaiwuhuibaocailiao、zhigonghuobi、shiwufenpeizhidujijianglijueding、zhongdadaikuanshixiang、touzishixiang、rongzihedanbaoshixiang、20wanyuanyishanggudingzichangoujianhechuzhi、5wanyuanyishangnianduyusuanzhuijia、xueyuanyuqitazuzhihegerendezhongdahetongdeqianding、qitashejidaoxueyuanfazhan、guihuadezhongdacaiwushixiang,youyuandangweijitijuece。
diliutiaoxueyuandandushezhijihuacaiwuchu(yixiajianchengjicaichu),zuoweixueyuandeweiyicaiwujigou,zaiyuanzhang、changwufuyuanzhangdelingdaoxia,tongyiguanlixueyuandegexiangcaiwugongzuo,buzaijicaichuzhiwaishezhitongjicaiwujigou,yuanzhigechu、xi、bu、guandengbudandushezhicaiwujigou,shixingjicaichutongyibaozhangzhi。
电竞投注 diqitiaoxueyuanneifushuyiyuan、shixinongchang、fuxiao、jiaxiao、houqinfuwuzhongxindengyuanbanshixishixunjidi,ruyingongzuoxuyaoshezhicaiwujigou,xujingyuandangweipizhunhoushezhi,tongshiyingjinxingfarendengjihuoshixingjingjizerenmubiaoguanli,dulichengdanminshi、jingjizeren。caiwurenyuanshixingxueyuanweipaizhi。
第三章预算管理
电竞投注 dibatiaoxueyuanyusuanshizhixueyuangenjushiyefazhanjihuaherenwubianzhidenianducaiwushouzhijihua。
电竞投注 xueyuanbixuzaiyusuanniandukaishiqianbianzhiyusuan。yusuandeneirongbaokuoshouruyusuanhezhichuyusuan。yusuanyouyuanjiyusuanhesuoshuchu、xijiyusuanzucheng。
dijiutiao yusuanbianzhiyuanze
xueyuanyusuanbixujianchi“liangruweichu、shouzhipingheng”dezongyuanze。shouruyusuanjianchijijiwentuoyuanze,zhichuyusuanjianchiyouxianbaozhang、tongchoujiangu、baozhengzhongdian、qinjianjieyue、dingyuandingeguanlidengyuanze。chu、xigebumenzainianduyusuanzhixingzhong,yuanzeshangchaozhibubu,jieyuliuyong。
dishitiao yusuanbianzhifangfa
shouruyusuanzhuyaobaokuocaizhengyusuanbokuanshouru、xuefei、zhusufei、peixunshouruheqitashouru。shouruyusuangenjuxueyuangongzuojihua,canzhaojinnianshouruqingkuang,bingkaolvyusuanniandukenengchuxiandeshouruzengjianyinsubianzhi。
zhichuyusuanzhuyaobaokuo“jibenzhichuyusuan”he“xiangmujingfeizhichuyusuan”。jibenzhichuyusuangenjugongzuorenwuxuyaohexueyuanshijiqingkuangyucailikeneng,caiyongdingyuan、dingejicankaoshijigongzuoliangdengbanfacesuanbianzhi,xiangmujingfeizhichuyusuanyoujiaoyuanwuhuijitiyanjiu,yuandangweishending。
jicaichugenjuxueyuancailikeneng,canzhaojinnianxueyuanjigebumenshouzhiqingkuang,genjugebumenyewugongzuoqingkuangheshijigongzuoxuyao,anzhaoyusuanquanbuzijinjieheshiyongdeyuanzehebumenyusuandeyouguanyaoqiuyubiaozhun,duixueyuandeshouzhiyusuanhegebumendejingfeiyusuanjinxingcesuan、shenhe、huizong,xiangchangwufuyuanzhang、yuanzhangtijiaojianyifangan。
dingyuanshizhixueyuanrenshibumengenjubumendexingzhi、zhineng、yewufanweihegongzuorenwusuoxiadaderenyuanpeizhibiaozhun。dingeshizhibumenzhengchangyunzhuanherichanggongzuorenwudehelixuyao,jiehexueyuancailidekenengduigexiangjibenzhichuyouxueyuansuoguidingdezhibiaoedu。jibenzhichudingexiangmubaokuorenyuanjingfeihegongyongjingfeiliangbufen。
电竞投注 renyuanjingfeidingexiangmubaokuo:
jibengongzi、jintiejibutie、jiangjin、fulifei、shehuibaoxianjiaofei、yiliaobaoxian、yanglaobaoxian、shiyebaoxian、gongshangbaoxian、zhufanggongjijin、keshichoujin(hanwaipinjiaoshikeshichoujin)jijiabanfei、fanghanfangshufei、gonghuijingfei、banzhurenjintieheqitarenyuanjingfeideng。
gongyongjingfeidingexiangmubaokuo:
bangongfei(hanshubaozazhi、yibanbangongyongpin、diannaohaocaideng)、yinshuafei、shuifei、dianfei、youdianjitongxunfei、jiaotongfei、chalvfei、zhaodaifei、xuanchuanfei、wuyeguanlifei(weishengbaojiefei、yuanlinlvhuafeideng)、laodongbaohufei、caiwufeiyong、zhaoshengfei、jiuyefei、peixunfei、xiaofangfei、duiwaizhifudelaowufei、zulinfei、huiyifei、yibanshebeidegouzhifei、tushugouzhifei、jiaoyanjiaogaijijiaoxueziliaofei、shiyancailiaofei、shixifei、tiyujingfei、weixiufei(yibanshebei、sheshi、yiqi、gongjudengweixiu)、qitafeiyong(rupeichangfei、huiyuanhuifeideng)。
weiguifandingeguanligongzuo,xueyuangenjugebumensuochengdandezhineng、gongzuorenwu、gongzuoliang、zhanyongdeziyuanhecanzhaoxiangguanlishishujudejichushang,yibumenweicesuanduixiang,quedinggebumengedingexiangmudedanxiangdingezhichu。yuanshugebumenyusuanansuihouchutaide《yongzhouzhiyuanchu、xijingfeizongedongtaibaoganzanxingbanfa》zhixing。
电竞投注 dishiyitiaoyusuanshenhebanfa
电竞投注 jicaichuxiangchangwufuyuanzhang、yuanzhangtijiaodexueyuanshouzhizongheyusuanjibumenjingfeiyusuanjianyifangan,jingchangwufuyuanzhang、yuanzhangshenhe,jiaozhigongdaibiaodahuitaolun,baoyuandangweishendinghoufawenzhixing。
电竞投注 dishiertiao yusuandiaozheng
gebumenzainianduyusuanzhixingzhong,yuanzeshangbuyudiaozheng。yinteshuqingkuangquexuzaishiyezhichu——jibenzhichuleiyuleizhijian(erjikemu)jinxingyusuandiaozhengde,yingxianbaofenguanyuanzhangshenhe,jingjicaichushenhe、changwufuyuanzhangshenhetongyihou,anzhaoguidingchengxubaoyuanzhang、yuandangweishenpi,jingpifutongyihou,andiaozhenghoudeyusuanzhixing。yinteshuqingkuangdiaozhengsanjikemuyusuan,bushejidaoleiyuleizhijiandeyusuandiaozhengshixiang,yeyingxianbaofenguanyuanzhangshenhe,jingjicaichushenhe、changwufuyuanzhangshenhetongyihou,baoyuanzhangshenpihoufangkediaozheng。
第四章收入管理
dishisantiaoshourushizhixueyuankaizhanjiaoxue、keyanjiqitahuodongyifaqudedezijin。baokuocaizhengyusuanbokuanshouru、shangjibuzhushouru、shiyeshouru、jingyingshouru、yuanshudanweishangjiaoshouru、qitashouruhedaishoufeiyongdeng。
dishisitiaogexiangshourudequde,yingdangfuheguojiayouguanzhengceheguiding,gexiangshoufeibixuyangezhixingguojiaguidingdeshoufeixiangmu、fanweihebiaozhun,bingshiyongfuheguojiaguidingdehefapiaoju;gexiangshourubixuquanbunaruxueyuanyusuan,youjicaichutongyishouqu、tongyiguanli,tongyihesuan,jishiruzhang,renhedanweihegerenbudezhuanyishouru、sizishouquhesishe“xiaojinku”。
第五章支出管理
电竞投注 dishiwutiaozhichushizhixueyuankaizhanjiaoxue、keyanjiqitahuodongfashengdegexiangzijinhaofeihesunshi。baokuogongzifulizhichu、shangpinhefuwuzhichu、duigerenhejiatingdebuzhuzhichu、jibenjianshezhichu、qitazibenxingzhichu、zhaiwulixizhichu、zhuanxiangzhichu、jingyingzhichudeng。
dishiliutiaojingyingzhichuyingdangyujingyingshourupeibi。
电竞投注 dishiqitiao gebumenyaojianlijianquanzhichuguanlizhidu,yangeanzhaopizhundeyusuanheyouguanguidingshenhebanli,fangzhiduotoushenpihewujihuakaizhi,zhongdacaiwushouzhishixiangyingyouyuandangweijititaolunjueding。gexiangzhichuyingdangyangezhixingguojiaguidingdekaizhifanweihebiaozhun,baozhengrenyuanjingfeihexueyuanzhengchangyunzhuanbixudekaizhi。yongyuzhigonggongzifulidaiyufangmiandezhichu,yinganyouguanguidingzhixing,youyuandangweijitijuece;yongyuzhuanxiangdezhichu,yinganzhaopizhundexiangmuheyongtu,youbumentichufangan,shiqianbianzhiyusuan,baoyuandangweipizhunhouzhixing。dongyongyusuanneideyuanzhangjidongjingfei,youchangwufuyuanzhang、yuanzhangqianpihouzhixing。gexiangzhichuyingzaiyusuanshuneitongyizhangwo,yanjinchaoyusuananpaizhichu。
电竞投注 yibanzhichuxiangmudeqianpichengxuruxia(yongzhouzhiyejishuxueyuancaiwujixiangguanrichangbanshichengxu):
(yi)yibanyusuanneidezhichu:
anyusuankongzhishu,guikoufenguandechu、shi、xi、guanzhuyaofuzeren、fenguanfuyuanzhang、jicaichufuzeren、changwufuyuanzhang(5000yuanyixiaqianpi)、yuanzhangqianpi(5000yuanyishangqianpi)。1000yuanyishangdefukuan,anzhaoguidingyuanzeshangcaiquyinxingzhuanzhangzhifufangshi。
电竞投注 1、lvchafei。baoganjingfeineideshineibanshichengzuogonggongqichejiaotongfei,youchuzhanghuoshi、xi、guanzhuyaofuzerenqianpi;shengneichuchalvchafeiyoufenguanfuyuanzhangshenhe、changwufuyuanzhang(5000yuanyixiaqianpi)、yuanzhangqianpi(5000yuanyishangqianpi);shengwaichuchayilvyouyuanzhangqianpi;qitayuanlingdaodelvchafeiyouchangwufuyuanzhang、yuanzhangqianpi;yuanzhangdechalvfeiyoushujiqianpi。lvchafeibaoxiaobiaozhunyangezhixing《yongzhouzhiyejishuxueyuanchalvfeiguanlibanfa》he《yongzhouzhiyejishuxueyuandianjingtouzhujinyibumingquechalvfeiguanlizhongjigejutiwentidebuchongtongzhi》youguanguiding。
2、yibangouzhicailiao、bangongyongpinhezhaodaifeiyongdengzhichu。xuyouzhenshihefadeshuiwufapiao,fugouwumingxibiaohefeiyongzhichumingxibiao,youjingshouren、yanshourenhuozhengmingren(yanshourenyibanweibumencaichanguanliyuanhuozhijieshiyongzhe)qianzi,gouwuhefeiyongzhichushenpiquanxian: baoganjingfeineideyibangouzhiwupin200yuanyinei,zhaodaifeiyong300yuanyineidekaizhi,youchuzhanghuoshi、xi、guanzhuyaofuzerenshenpi、jicaichufuzerenshenhe;200yuanhuo300yuan---5000yuandekaizhiyouchu、shi、xi、guanzhuyaofuzeren、fenguanfuyuanzhang、jicaichufuzerenshenhe、changwufuyuanzhangqianpi;5000yuanyishang(han5000yuan)de,bixuyuanzhangshenpiqianzihoufangnengbaozhang。
3、cailiao、gudingzichangouzhi、zhuanxiangweixiuzhichu、jibenjianshezhichu。xuyouzhenshihefadeshuiwufapiao,youxiaojingjihetonghuoxiangguanzhengming。danxiang1000yuanyishang(han1000yuan),piliang2000yuanyishangde(han2000yuan),youxueyuancaigouxiaozucaigou(xueyuancaigouxiaozuyouwuzhixuyaobumen、jijian、zichanguanlichu、zongwuhuohouqinhuoshixunzhongxindengbumenzucheng)。baozhangshiyoujingshouren、caigouxiaozuchengyuan、yanshourenhuozhengmingren(yanshourenyibanweibumencaichanguanliyuanhuozhijieshiyongzhejijicaichucaichanguanliyuan)qianzi,fenguanfuyuanzhangshenhe、jicaichufuzerenshenhe、changwufuyuanzhang、yuanzhangshenpi。
(er)zhuankongshangpinbixubanlizhuankongshenpishouxu,fanweibanlizhuankongshouxude,renherenbudeqianzibaozhang。
电竞投注 (san)jiaotongfei(hanxiaoqichedengyiqiefeiyong),youyuanbananyusuantongyijizhongkongzhi。
(si)renyuanjingfeileizhichu,gongzi、shenghuojintiejigangweibutieyilvyouyuanrenshichuhuizong,zaobiao、heduishenchahouqianzigaizhang,youfenguanfuyuanzhangshenhe、jicaichufuzerenshenhe、baochangwufuyuanzhang、yuanzhangqianpizhifu。keshijintieyoujiaowuchuhuizong,zaobiao、heduishenchahouqianzigaizhang,youfenguanfuyuanzhangshenhe,jicaichufuzerenshenhe、baochangwufuyuanzhang、yuanzhangqianpizhifu;banzhurenjintie、fudaoyuangongzihuojintieyouxueshengchuhuizong,zaobiao、heduishenchahouqianzigaizhang,youfenguanfuyuanzhangshenhe,jicaichufuzerenshenhe、baochangwufuyuanzhang、yuanzhangqianpizhifu。
电竞投注 (wu)lituixiujizhigongzhuyuanyiyaofei,canjiayiliaobaoxiande,daiyiliaobaoxianjigouhuilaikebaoxiaodeyiyaofeihou,youbenrennachuzhuyuanyiyaofeijiaofeidanbingqianzi、jicaichufuzerenshencha、changwufuyuanzhangqianpihou,zaiyiliaobaoxianjigouhuilaikebaoxiaodeyiyaofeizhongbaozhang。menzhenhuoweicanjiayiliaobaoxiandezhigongyiyaofeizifu。zhigongyingongfushangyiyaofei,anguojiayouguanzhengceguidingzhixing。
电竞投注 (liu)jielingchalvfeihezhipiao,junxutianzhijiekuandan,jingchu、xi(shi)zhuyaofuzeren、jicaichufuzeren、changwufuyuanzhangqianpihuoyuanzhangqianpi,fangnengdaojicaichujielingchalvfeihuozhipiao。gongshiwanbihuixiaohou,shiwutianneixiangjicaichubaozhangbingjieqingjiekuan,yuqibujieqingzhe,meirijiashoufajin0.1%,zhizhichuchabuzhukouwanzhi。yishizhipiaodengyinxingdanzhengzaochengdejingjisunshi,youjingbanrenfuzepeichang。
电竞投注 dishibatiaogebumenyusuanjingfeichaozhibubu,jieyuquanejiezhuanxianiandushiyong。qizhongjingyingjieyuyingdangdandufanying,jingyingshouzhijieyukeyianzhaoguojiayouguanguidingmibuyiqianniandujingyingkuisun,qiyubufenbingruxueyuanjieyu;xueyuanjieyukeyianzhaoguojiayouguanguidingtiquzhigongfulijijin,shengyubufenzuoweishiyejijinyongyumibuyihouniandushouzhichae;guojialingyouguidingde,anqiguidingzhixing。
第六章专用基金管理
电竞投注 dishijiutiaozhuanyongjijinshizhixueyuananzhaoguidingtiquheshezhideyouzhuanmenyongtudezijin。
电竞投注 diershitiaozhuanyongjijinbaokuoxiugoujijin、zhigongfulijijin、xueshengjiangxuejijin、qingongzhuxuejijin、tekunshengjianglijijindeng。
电竞投注 xiugoujijinshianzhaoyusuanwaizijinshouru、shiyejijingyingdengshourudeyidingbilitiqu,zaixiushanfeiheshebeigouzhifeizhongliezhi,yijianzhaoqitaguidingzhuanru,yongyugudingzichanweixiuhegouzhidezijin。
zhigongfulijijinshianzhaogongzideyidingbilitiquyijianzhaoqitaguidingtiquzhuanru,yongyuzhigongjitifulisheshi,jitifulidaiyudengdezijin。
电竞投注 xueshengjiangxuejijinshianzhaoshiyeshourudeyidingbilitiquyongyujianglixueshengdezijin。
qingongzhuxuejijinshianzhaoguidingcongjiaoyushiyefeiheshiyeshouruzhongtiquhuojieshoujuanzengqudede,yongyuzhifuxueshengkaizhanqingongzhuxuehuodongbaochouyijikunnanxueshengbuzhudezijin。
电竞投注 tekunshengjianglijijinshicongshiyeshouruzhongtiquhuojieshoujuanzengqudede,yongyuzhifujianglijiatingjingjitebiekunnaneryoupinxuejianyouxueshengdezijin。
电竞投注 diershiyitiaogexiangjijindetiqubiliheguanlibanfa,anzhaoguojiatongyiguidingzhixing。
第七章资产管理
电竞投注 diershiertiao zichanshizhixueyuanzhanyouhuozheshiyongdenengyihuobijiliangdejingjiziyuan,baokuogezhongcaichan、zhaiquanheqitaquanli。
diershisantiaoxueyuandezichanbaokuoliudongzichan、gudingzichan、wuxingzichanheduiwaitouzideng。
电竞投注 diershisitiaoliudongzichanshizhikeyizaiyinianyineibianxianhuozhehaoyongdezichan,baokuoxianjin、gezhongcunkuan、yingshoujizanfukuanxiang、jiechukuan、cunhuodeng。
电竞投注 cunhuoshizhixueyuanzaikaizhanjiaoxue、keyanjiqitahuodongguochengzhongweihaoyongerchucundezichan,baokuogeleicailiao、ranliao、xiaohaowuzi、dizhiyihaopindeng。
diershiwutiaoliudongzichanguanli
(yi)jiaqiangxianjinguanli,baozhangxianjinanquan,yangezunshouyouguanxianjinguanlideguiding。budebaitiaodiku,zuozhixianjin。xianjinguanligangweirenyuanbudejianrenjihe、huijidanganbaoguanheshouru、zhichu、feiyong、zhaiquanzhaiwuzhangmudedengjigongzuo。
电竞投注 (er)jiaqiangyinxingcunkuanguanli,baozhangyinxingcunkuananquan,yangezunshouyinxingzhanghaokaisheheshiyongdeyouguanguiding。buduotoukaihuhesishezhanghao,anqiduizhang,weidazhangxiangjishiqingli。yangezunshouyuliuyinxingyinjianhegezhongzhipiaodengyinxingdanzhengdebaoguanheshiyongguiding,bukaikongtouzhipiao,weijingbumenshenqingheanguidingchengxupizhun,budezhuanchuyinxingcunkuan。yinxingyuliuyinjian,liangrenhuoliangrenyishangfenkaibaoguan。
(san)youjiazhengquanshizuohuobizichanyouchunatuoshanbaoguan,youjiazhengquandiyaxujingyuanzhangpizhun,youjiazhengquanbudezuoweipiaojubaoxiao。
(si)yingshoujizanfukuanxianganyueqinglijiesuan,chaoguo6geyueguazhangqide,xujingyuanzhangpizhun。duiqueshiwufashouhuideyingshoujizanfukuanxiang,yaochamingyuanyin,fenqingzeren,anguidingchengxubaopihejinxingzhangwuchuli。
(wu)jiaqiangcunhuo(cailiao、haocai、bangongyongpindengdanweijiazhizai2000yuanyixia,shiyongqixianzaiyinianyixia)guanli。cunhuocaigouyoubumentichucunhuocaigoujihua,zhimingcaigouxiangmudepinming、xinghaoyuguige、zhiliangdengji、shengchanchangjia、shuliang、jiagejidaohuoshijianyaoqiu,youshenjihejijianrenyuanjiandujiage,jicaichuluoshizijinjihua,jingzhuguanchuzhang、fenguanfuyuanzhang、changwufuyuanzhangdengpizhunhou,jiaoyouxueyuanzhidingbumenhuojigoucaigou(dazongcunhuocaigoucaiyong“yongzhouzhiyejishuxueyuancaigougongzuoguanlibanfa”);bumenyibanbudezizhucaigou,fanyoubumenzizhucaigouzhe,xujingyuanzhangpizhun。cunhuoyanshoucaiyongbumenfuzezhi,sheishenqingcaigou,sheizhuchiyanshou,sheiqianzifuze(zhongyaocunhuocaigoucaiyongzhuanjiayanshouzhi)。cunhuohaofeicaiyonglingyongrenfuzezhi,sheilingyong,sheiqianzi,sheifuze。cunhuobaoguancaiyonggangweizerenrenfuzezhi,sheibaoguan,sheijizhang,sheipandian,sheifuze,baozhengzhangshixiangfu,baozhengcaigou、lingyong、kucunxiangfu,bunengyigoudaibao,bunengchaoliangcaigou,bunengjiyachucun。cunhuoanxueqipandianqingcha,duicunhuodepanying、pankuiyaojishichamingyuanyin,fenqingzeren,anguidingchengxubaopi,bingjishijinxingzhangwuchuli。houqincangkuxushezhuanzhihuojianzhicangkubaoguanyuanhecailiaohuiji,duicunhuoshixinggoujin、zhichu、jiecundengji;gezhijiehaofeicunhuodejicengbumen,xushejianzhicaichanwuziguanliyuan,jianlicunhuogoujin、shiyongmingxizhang,jianducunhuodegoujinheshiyongqingkuang。
diershiliutiao gudingzichanguanli
(yi)gudingzichanshizhishebeidanweijiazhizai2000yuanyishang,shiyongqixianzaiyinianyishang,bingzaishiyongguochengzhongjibenbaochiyuanyouwuzhixingtaidezichan。danweijiazhisuiweidadaoguidingbiaozhun,dannaiyongshijianzaiyinianyishangdedapitongleiwuzi,zuoweigudingzichanguanli。
(er)gudingzichanguanli,anxueyuan“gudingzichanguanliguiding”shixing。
电竞投注 diershiqitiaowuxingzichanguanli
电竞投注 (yi)wuxingzichanshizhibujuyoushiwuxingtaiernengweishiyongzhetigongmouzhongquanlidezichan,baokuozhuanliquan、shangbiaoquan、zhuzuoquan、tudishiyongquan、feizhuanlijishu、shangyuyijiqitacaichanquanli。
(er)wuxingzichanguanli,anguojiayouguanguidingzhixing。
diershibatiaoduiwaitouziguanli
电竞投注 (yi)duiwaitouzishizhixueyuanliyonghuobizijin、shiwu、wuxingzichandengxiangxiaobanqiyeheqitadanweidetouzi。
电竞投注 (er)duiwaitouziguanli,anguojiayouguanguidingzhixing。
第八章负债管理
电竞投注 diershijiutiao fuzhaishizhixueyuansuochengdandenengyihuobijiliangdexuyizichanhuolaowuchanghaidezhaiwu。
disanshitiaoxueyuandefuzhaibaokuojierukuan、yingfujizancunkuan、yingjiaokuanxiang、daiguankuanxiangdeng。
yingjiaokuanxiangbaokuoxueyuanshouqudeyingdangshangjiaocaizhengnaruyusuandezijinheyingdangshangjiaocaizhengzhuanhudeyusuanwaizijin、yingjiaoshuijinyijiqitaanzhaoguojiayouguanguidingyingdangshangjiaodekuanxiang。
电竞投注 daiguankuanxiangshizhixueyuanjieshouweituodaiweiguanlidegeleikuanxiang。
disanshiyitiaoxueyuanyingdangduibutongxingzhidefuzhaifenbieguanli,jishiqinglibinganzhaoguidingbanlijiesuan,baozhenggexiangfuzhaizaiguidingqixianneiguihai。
第九章 票据管理
电竞投注 disanshiertiao weiguifanfeishuishouruguanli,jiaqianghongguandiaokong,genju《hunanshengfeishuishouruguanlitiaoli》guiding,xueyuangexiangshoufeibixushiyongcaizhengbumentongyiyinzhidefeishuishouruzhuanyongpiaoju(jingpizhunshelidedulihesuandanweilingyongshuiwufapiaochuwai)。
电竞投注 disanshisantiao jicaichuzhuanmenpeibeipiaojuguanliyuanfuzepiaojudelinggou、baoguan、jiaoxiaoheshenhegongzuo(jingpizhunshelidedulihesuandanweilingyongshuiwufapiaochuwai),renhedanweihegerenbudezigou、zizhiheweizaopiaoju。
disanshisitiao shoufeirenyuanzaiqiyongfeishuishourupiaojuqian,yingjianchapiaojuyouwuquelian、quehao、zhonghaodengqingkuang,yijingfaxian,yingjishibaogaojicaichubingyouqichuli。feishuishourupiaojubixuanshunxutianxie,budechaibenshiyong。piaojutianxiebixuzijiqingchu、neirongwanzheng、yinzhangqiquan,geliancineironghejineyizhi。rutianxiecuowu,yinglingxingtianxie。shoufeidanweiyintianxiecuowuhuoyinjiaokuanyiwurenbuanshijiaokuanerzuofeidefeishuishourupiaoju,yingdangjiagaizuofeichuojihuozhuming“zuofei”ziyang,bingwanzhengbaocunqigelian,budesizixiaohui。
disanshiwutiao shoufeirenyuanyikaijudefeishuishourupiaojucungen,jiaojicaichuzhuanmenpeibeidepiaojuguanliyuan,youqituoshanbaoguan,baoguanqiyibanwei5nian。baocunqimanxuyaoxiaohuidefeishuishourupiaojucungen,youjicaichudengjizaocexiangyouguanbumenbaogao,jinghezhunhouxiaohui。
电竞投注 disanshiliutiao xueyuangebumenfashengdesuoyoufeishuishouru,bixukaijufeishuishouruzhuanyongpiaoju,bunengbukaieryinmanqifeishuishouru。jinzhishiyongfeifapiaojuhuozhebuanguidingkaijufeishuishouruzhuanyongpiaoju。
disanshiqitiao renhedanweihegerenbudechujie、zhuanranghuodaikaifeishuishouruzhuanyongpiaoju。
电竞投注 disanshibatiao jianlineibujiaoyanzhidu,youzhuanrenfuzeheduishoufeipiaojukaichudejineyucaiwuruzhangjine,quebaozuodaopiaokuanyizhi。
第十章 财务报告和财务分析
disanshijiutiaocaiwubaogaoshifanyingxueyuanyidingshiqicaiwuzhuangkuangheshiyefazhanchengguodezongjiexingshumianwenjian。xueyuananzhaoguojiayusuanzhichufenleiheguanliquanxiandingqixianggeyouguanzhuguanbumenhecaizhengbumenyijiqitayouguandebaobiaoshiyongzhetigongcaiwubaogao。meixueqizhong,youyuanzhangzhuchizhaokaiyicicaiwufenxihui,yanjiufenxicaiwuyunxingzhongdeyouguanshixianghezijindiaoduwenti。meixueqiwei,xiangyuandangweijizhonghuibaoxueqicaiwuyunxingqingkuanghebumenyusuanzhixingqingkuang。
disishitiao xueyuanbaosongdenianducaiwubaogaobaokuozichanfuzhaibiao、shouruzhichubiao、shiyezhichumingxibiao、zhuanyongjijinbiandongqingkuangbiao、youguanfubiaodengjicaiwuqingkuangshuomingshu。
disishiyitiaocaiwuqingkuangshuomingshu,zhuyaoshuomingxueyuanshourujiqizhichu、jieyujiqifenpei、zichanfuzhaibiandong、zhuanyongjijinbiandongdeqingkuang,duibenqihuozhexiaqicaiwuzhuangkuangfashengzhongdayingxiangdeshixiang。
电竞投注 disishiertiao caiwufenxibaokuoxueyuandeshiyefazhanheyusuanzhixing、kaizhishuiping、renyuanzengjian、shouru、zhichuhezhuanyongjijinbiandongyijizichanshiyongguanli、caiwuguanliqingkuangdeng。
电竞投注 caiwufenxidezhuyaozhibiaoshi:
jingfeizijilv、shouruwanchenglv、zhichuzengzhanglv、zhuanxiangzhichuzhanzongzhichubizhong、renyuanjingfeizhanzongzhichubizhong、gexiangshouruzhanzongshourubizhong、gexiangzhichuzhanzongzhichubizhong、gudingzichanbaozhizengzhilv、xueshengrenshuzengzhanglv、shiyankaichulv、shixikaichulv、xueshengbiyelv、xueshengjiuyelv、zichanfuzhailv、shengjunzhichujingfeizengjianlvdeng。
第十一章财务监督
电竞投注 disishisantiao caiwujiandushiguancheguojiafalv、faguiheguizhangzhidu,weihucaijingjilvdebaozheng。xueyuanzijuejieshoushicaizheng、shenji、wujia、jijianyijijiaoyuting、jiaoyujudecaiwujiandu,duixueyuandegexiangshouru,yangeshixingshouzhiliangtiaoxianguanli,buzhunsishe“xiaojinku”。
电竞投注 jianlicaiwuguanlizerenzhi,xueyuanyuanzhang、xueyuangechuchuzhang、gexi、guan、shibumenzhuyaofuzerenduicaiwugongzuofu“diyizerenren”dezeren。
disishisitiao xueyuanjianlijianquanneibujihezhidu、neibushenjizhiduhegangweizerenzhidengneibukongzhizhiduyujianduzhidu,yifaquebaocaiwujiandudeshishi。
1、yibanjingfeizhichu,xuyoujingbanren、zhengmingren、lingdaopishisanrenyishangqianzi,jingcaiwujiherenyuanheduishiyou、yusuan、piaoju、jinewuwuhoutianzhijizhangpingzheng,jiaoyouchunafukuan。
电竞投注 2、yinxingcunkuanzhuanzhangzhichuhuotixian,chuxujingbanren、zhengmingren、lingdaopishi、jiheyuanqianziwai,yuliuyinxingyinjianxuliangrenfenkaibaoguanbingtongshigaizhanghoufangkezhuanzhanghuotixian。
电竞投注 3、cunhuocaigouzhichu、gudingzichangoujianzhichu、zhuanxiangweixiuzhichu、jijianzhichudeng(yicixing1000yuanyishangxucaiyongyinxingzhuanzhangfangshi),xuyoujingshouren、yanshouru(yanshourenyibanweibumencaichanguanliyuan)、lingdaodengpishi。anbenbanfadishiqitiaoguidingdechengxubanli。
disishiwutiaoxueyuandecaiwujiandubaokuoshiqianjiandu、shizhongjianduheshihoujiandusanzhongxingshi。caiwujianduyujijianshenjijiandu、qunzhongjiandu、shangjijiandu、guojiajianduxiangjiehe。
电竞投注 disishiliutiaocaiwurenyuanyaoyangezunshouguojiadecaiwuzhiduhecaijingjilv,yifaxingshizhiquan,renzhenjiaqianghuijijiandu,duibuzhenshi、buhefadehuijishixiang,buyushouli;duibuzhengque、buwanshandebaozhangpiaoju,yuyituihui,yaoqiugengzhengbuchong;duiweifanguojiacaijifaguidexingwei,youquantichuyijianbingxiangyuanlingdao、shangjizhuguanbumenheqitayouguanbumenfanying。
电竞投注 disishiqitiaoxueyuanzhuyaoyizibenweiniudai,anxiandaiqiyezhidumoshi,duiyuanshushiti、dulifarenqiye、houqinzhongxindengshishijianduhekongzhi。
第十二章 附 则
电竞投注 disishibatiao guojiaduigaodengxuexiaodejibenjianshetouzidecaiwuguanli,anzhaoguojiayouguanguidingbanli。
disishijiutiao dulihesuandeyuanbanqiyedecaiwuguanlizhixing《qiyecaiwutongze》hetongxingyehuozhexiangjinxingyedeqiyecaiwuzhidu。
电竞投注 diwushitiao benbanfayouxueyuanjicaichufuzejieshi。
电竞投注 diwushiyitiaobenbanfazitongzhixiafazhiriqishixing。benfaruyuyushangjicaiwubumenxinchutaidezhengceguidingxiangdichu,anxinguidingzhixing。benbanfaruyuxueyuanjiudecaiwuguanlibanfabuyizhide,yibenbanfaweizhun。