財(cái)務(wù)報(bào)告編制流程內(nèi)部控制(標(biāo)準(zhǔn)模板)

1、財(cái)務(wù)報(bào)告編制流程內(nèi)部控制財(cái)務(wù)報(bào)告編制流程內(nèi)部控制1、會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更、會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更單位名稱美亞光電技術(shù)股份有限公司單位編碼流程編碼一級(jí)流程財(cái)務(wù)報(bào)告二級(jí)流程會(huì)計(jì)記賬憑證和明細(xì)賬、總分類賬的編制與審核本級(jí)流程會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更主責(zé)部門董事會(huì)協(xié)同部門財(cái)務(wù)部主責(zé)崗位財(cái)務(wù)總監(jiān)適用范圍關(guān)聯(lián)制度【01】《會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更辦法》流程簡(jiǎn)介本流程旨在規(guī)范會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更的管理。控制目標(biāo)輸出文檔【01】《會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更

2、申請(qǐng)報(bào)告》編制審核批準(zhǔn)版本制定（修訂原因）發(fā)布時(shí)間編制部門編制人風(fēng)險(xiǎn)編號(hào)風(fēng)險(xiǎn)描述風(fēng)險(xiǎn)類別發(fā)生概率影響程度風(fēng)險(xiǎn)等級(jí)控制編號(hào)控制點(diǎn)控制措施制度索引責(zé)任部門崗位R01未制定會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更的相關(guān)制度，可能導(dǎo)致會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更缺乏規(guī)范操作指引，缺乏明確的標(biāo)準(zhǔn)和程序，不利于會(huì)計(jì)工作的規(guī)范、有序開(kāi)展。財(cái)務(wù)15低C01制定會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更管理的相關(guān)制度制訂了《會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更管理辦法》，明確了會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更的適用范圍、

3、程序等?！稌?huì)計(jì)政策及會(huì)計(jì)估計(jì)變更管理辦法》董事會(huì)備注:1、風(fēng)險(xiǎn)類別：按性質(zhì)分別選填戰(zhàn)略、財(cái)務(wù)、市場(chǎng)、運(yùn)營(yíng)、法律。2、發(fā)生概率按從小到大分為1?5級(jí)，影響程度按事項(xiàng)對(duì)本流程控制目標(biāo)的影響嚴(yán)重程度從低到高分為1?5級(jí)。3、風(fēng)險(xiǎn)等級(jí)劃分標(biāo)準(zhǔn)：高風(fēng)險(xiǎn)，風(fēng)險(xiǎn)評(píng)分212分；中風(fēng)險(xiǎn)，6＜風(fēng)險(xiǎn)評(píng)分12低風(fēng)險(xiǎn)，風(fēng)險(xiǎn)評(píng)分級(jí)分（風(fēng)險(xiǎn)評(píng)分=發(fā)生概率X影響程度）。序號(hào)步驟流程責(zé)任部門崗位流程步驟描述輸出文檔開(kāi)始01編制《會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更申請(qǐng)報(bào)告》財(cái)務(wù)經(jīng)理財(cái)

4、務(wù)經(jīng)理根據(jù)企業(yè)的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)變更的事項(xiàng)，編制《會(huì)計(jì)事項(xiàng)變更申請(qǐng)》《會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更申請(qǐng)報(bào)告》02審核財(cái)務(wù)總監(jiān)財(cái)務(wù)總監(jiān)對(duì)財(cái)務(wù)經(jīng)理編制的《會(huì)計(jì)事項(xiàng)變更申請(qǐng)》進(jìn)行審核，提出意見(jiàn)和建議03審議審計(jì)委員會(huì)審計(jì)委員會(huì)對(duì)提交的申請(qǐng)進(jìn)行審議04審議董事會(huì)董事會(huì)對(duì)提交的申請(qǐng)進(jìn)行審議05根據(jù)意見(jiàn)修改申請(qǐng)報(bào)告財(cái)務(wù)經(jīng)理財(cái)務(wù)經(jīng)理根據(jù)審議后的結(jié)果對(duì)申請(qǐng)報(bào)告進(jìn)行修改06審批財(cái)務(wù)總監(jiān)財(cái)務(wù)經(jīng)理對(duì)修改后的申請(qǐng)報(bào)告進(jìn)行審批07對(duì)會(huì)計(jì)政策及會(huì)計(jì)估計(jì)變更進(jìn)行處理財(cái)務(wù)