财务管理(001) (7)

第一章总则第一条为加强中小学财务管理，规范财务行为，提高资金使用效益，保障学校教育事业健康发展，根据《中华人民共和国预算法》、《中华人民共和国会计法》等相关法律法规，结合中小学实际情况，制定本制度。

第二条本制度适用于我国境内所有中小学，包括公立和民办中小学。

第三条中小学内控财务管理制度应遵循以下原则：（一）合法性原则：遵守国家法律法规，严格执行财务政策。

（二）真实性原则：财务数据真实、准确、完整。

（三）完整性原则：全面反映学校财务状况和经营成果。

（四）及时性原则：及时反映学校财务状况和经营成果。

（五）安全性原则：确保资金安全，防范财务风险。

（六）效益性原则：提高资金使用效益，合理配置资源。

第二章组织机构与职责第四条中小学应设立财务管理部门，负责学校财务工作的组织实施。

第五条财务管理部门的主要职责：（一）贯彻执行国家有关财务管理的法律法规和政策。

（二）制定学校财务管理制度，并组织实施。

（三）负责学校财务预算的编制、执行和监督。

（四）负责学校资金的管理和使用，确保资金安全。

（五）负责学校财务报告的编制和报送。

（六）负责学校财务审计工作。

（七）负责学校财务档案的管理。

第六条学校其他部门应积极配合财务管理部门的工作，共同做好财务管理工作。

第三章预算管理第七条学校财务预算应按照国家规定编制，包括年度预算和季度预算。

第八条年度预算的编制程序：（一）财务管理部门根据学校发展规划、事业发展规划和年度工作计划，提出预算编制建议。

（二）学校领导审核、批准预算编制建议。

（三）财务管理部门根据批准的预算编制建议，编制年度预算。

（四）学校领导审核、批准年度预算。

第九条季度预算的编制程序：（一）财务管理部门根据年度预算和季度工作计划，提出季度预算编制建议。

（二）学校领导审核、批准季度预算编制建议。

（三）财务管理部门根据批准的季度预算编制建议，编制季度预算。

（四）学校领导审核、批准季度预算。

第十条预算执行过程中，如遇特殊情况，需调整预算的，应按程序报批。

新形势下企业财务管理的变化及对策The pony was revised in January 2021新形势下我国企业财务管理的变化及对策随着中国加入世贸组织，我国企业财务管理发生了深刻的变化，如何应对这些变化是我们企业当前急需解决的问题。

一、入世后，财务管理环境的变迁对财务管理的影响（一）金融市场变化的影响第一，金融市场规模的扩大，资金供给的增加和金融工具的不断创新，为我国企业筹资，投资和规避风险提供了多种可供选择的组合方式。

第二，金融创新丰富了金融工具品种，拓展了金融服务范围，但同时也派生出利率风险、汇率风险、表外风险等等新的风险，使金融风险进一步加大，规避风险将成为入世后企业财务管理最重要课题之一。

第三，国内外金融市场竞争的加剧，促使我国金融机构建立现代企业制度的步伐进一步规范，必将处于公平竞争的地位，只能凭借其良好的经济效益、看好的市场前景与持续高速的增长而获得资金，况且企业筹资有时还要受到各种保护性契约条款的限制。

因此，对于企业尤其是一直享受“特保儿”待遇的国有企业来说，筹资将更加艰辛，筹资的成本与风险将会更大。

第四，加入WTO后金融市场的变化，使我国企业无论在“真实资产”方面还是“金融资产”方面都将面临许多新的投资机会。

同时也应该看到，为了增强产品在国际国内市场上的竞争能力，我国企业尤其是一些资本和技术密集型企业就应该将其投资建立在高新技术产业基础之上，但与之相伴的投资风险将会较大；另外市场竞争日益激烈又将使报酬率趋于平均化，企业要获得较高的投资报酬就必须努力降低投资成本和风险损失。

企业投资的这些新变化，要求我们进一步提高企业投资决策的及时性、合理性和科学性。

（二）经济结构变化的影响入世将进一步推动我国经济结构的调整，其表现主要有两个方面：一是贸易结构的调整。

加入wto后，我国产品可在wto的100多个成员国（地区）中享受多边的、无条件的、稳定的最惠国待遇，这无疑将使我国企业跨国经营活动更加频繁而复杂，经营管理的全球化将迫使企业包括财务战略在内的所有战略做出重大调整，促使我国企业必须对财务战略重新做出选择。

Chapter 01Introduction to Corporate Finance Multiple Choice Questions1. The person generally directly responsible for overseeing the tax management, cost accounting, financial accounting, and information system functions is the:A. treasurer.B. director.C. controller.D. chairman of the board.E. chief executive officer.2. The person generally directly responsible for overseeing the cash and credit functions, financial planning, and capital expenditures is the:A. treasurer.B. director.C. controller.D. chairman of the board.E. chief operations officer.3. The process of planning and managing a firm's long-term investments is called:A. working capital management.B. financial depreciation.C. agency cost analysis.D. capital budgeting.E. capital structure.4. The mixture of debt and equity used by a firm to finance its operations is called:A. working capital management.B. financial depreciation.C. cost analysis.D. capital budgeting.E. capital structure.5. The management of a firm's short-term assets and liabilities is called:A. working capital management.B. debt management.C. equity management.D. capital budgeting.E. capital structure.6. A business owned by a single individual is called a:A. corporation.B. sole proprietorship.C. general partnership.D. limited partnership.E. limited liability company.7. A business formed by two or more individuals who each have unlimited liability for business debts is called a:A. corporation.B. sole proprietorship.C. general partnership.D. limited partnership.E. limited liability company.8. The division of profits and losses among the members of a partnership is formalized in the:A. indemnity clause.B. indenture contract.C. statement of purpose.D. partnership agreement.E. group charter.9. A business created as a distinct legal entity composed of one or more individuals or entities is called a:A. corporation.B. sole proprietorship.C. general partnership.D. limited partnership.E. unlimited liability company.10. The corporate document that sets forth the business purpose of a firm is the:A. indenture contract.B. state tax agreement.C. corporate bylaws.D. debt charter.E. articles of incorporation.11. The rules by which corporations govern themselves are called:A. indenture provisions.B. indemnity provisions.C. charter agreements.D. bylaws.E. articles of incorporation.12. A business entity operated and taxed like a partnership, but with limited liability for the owners, is called a:A. limited liability company.B. general partnership.C. limited proprietorship.D. sole proprietorship.E. corporation.13. The primary goal of financial management is to:A. maximize current dividends per share of the existing stock.B. maximize the current value per share of the existing stock.C. avoid financial distress.D. minimize operational costs and maximize firm efficiency.E. maintain steady growth in both sales and net earnings.14. A conflict of interest between the stockholders and management of a firm is called:A. stockholders' liability.B. corporate breakdown.C. the agency problem.D. corporate activism.E. legal liability.15. Agency costs refer to:A. the total dividends paid to stockholders over the lifetime of a firm.B. the costs that result from default and bankruptcy of a firm.C. corporate income subject to double taxation.D. the costs of any conflicts of interest between stockholders and management.E. the total interest paid to creditors over the lifetime of the firm.16. A stakeholder is:A. any person or entity that owns shares of stock of a corporation.B. any person or entity that has voting rights based on stock ownership of a corporation.C. a person who initially started a firm and currently has management control over the cash flows of the firm due to his/her current ownership of company stock.D. a creditor to whom the firm currently owes money and who consequently has a claim on the cash flows of the firm.E. any person or entity other than a stockholder or creditor who potentially has a claim on the cash flows of the firm.17. The Sarbanes Oxley Act of 2002 is intended to:A. protect financial managers from investors.B. not have any effect on foreign companies.C. reduce corporate revenues.D. protect investors from corporate abuses.E. decrease audit costs for U.S. firms.18. The treasurer and the controller of a corporation generally report to the:A. board of directors.B. chairman of the board.C. chief executive officer.D. president.E. chief financial officer.19. Which one of the following statements is correct concerning the organizational structure of a corporation?A. The vice president of finance reports to the chairman of the board.B. The chief executive officer reports to the board of directors.C. The controller reports to the president.D. The treasurer reports to the chief executive officer.E. The chief operations officer reports to the vice president of production.20. Which one of the following is a capital budgeting decision?A. determining how much debt should be borrowed from a particular lenderB. deciding whether or not to open a new storeC. deciding when to repay a long-term debtD. determining how much inventory to keep on handE. determining how much money should be kept in the checking account21. The Sarbanes Oxley Act was enacted in:A. 1952.B. 1967.C. 1998.D. 2002.E. 2006.22. Since the implementation of Sarbanes-Oxley, the cost of going public in the United States has:A. increased.B. decreased.C. remained about the same.D. been erratic, but over time has decreased.E. It is impossible to tell since Sarbanes-Oxley compliance does not involve direct cost to the firm.23. Working capital management includes decisions concerning which of the following?I. accounts payableII. long-term debtIII. accounts receivableIV. inventoryA. I and II onlyB. I and III onlyC. II and IV onlyD. I, II, and III onlyE. I, III, and IV only24. Working capital management:A. ensures that sufficient equipment is available to produce the amount of product desired on a daily basis.B. ensures that long-term debt is acquired at the lowest possible cost.C. ensures that dividends are paid to all stockholders on an annual basis.D. balances the amount of company debt to the amount of available equity.E. is concerned with the upper portion of the balance sheet.25. Which one of the following statements concerning a sole proprietorship is correct?A. A sole proprietorship is the least common form of business ownership.B. The profits of a sole proprietorship are taxed twice.C. The owners of a sole proprietorship share profits as established by the partnership agreement.D. The owner of a sole proprietorship may be forced to sell his/her personal assets to pay company debts.E. A sole proprietorship is often structured as a limited liability company.26. Which one of the following statements concerning a sole proprietorship is correct?A. The life of the firm is limited to the life span of the owner.B. The owner can generally raise large sums of capital quite easily.C. The ownership of the firm is easy to transfer to another individual.D. The company must pay separate taxes from those paid by the owner.E. The legal costs to form a sole proprietorship are quite substantial.27. Which one of the following best describes the primary advantage of being a limited partner rather than a general partner?A. entitlement to a larger portion of the partnership's incomeB. ability to manage the day-to-day affairs of the businessC. no potential financial lossD. greater management responsibilityE. liability for firm debts limited to the capital invested28. A general partner:A. has less legal liability than a limited partner.B. has more management responsibility than a limited partner.C. faces double taxation whereas a limited partner does not.D. cannot lose more than the amount of his/her equity investment.E. is the term applied only to corporations which invest in partnerships.29. A partnership:A. is taxed the same as a corporation.B. agreement defines whether the business income will be taxed like a partnership or a corporation.C. terminates at the death of any general partner.D. has less of an ability to raise capital than a proprietorship.E. allows for easy transfer of interest from one general partner to another.30. Which of the following are disadvantages of a partnership?I. limited life of the firmII. personal liability for firm debtIII. greater ability to raise capital than a sole proprietorshipIV. lack of ability to transfer partnership interestA. I and II onlyB. III and IV onlyC. II and III onlyD. I, II, and IV onlyE. I, III, and IV only31. Which of the following are advantages of the corporate form of business ownership?I. limited liability for firm debtII. double taxationIII. ability to raise capitalIV. unlimited firm lifeA. I and II onlyB. III and IV onlyC. I, II, and III onlyD. II, III, and IV onlyE. I, III, and IV only32. Which one of the following statements is correct concerning corporations?A. The largest firms are usually corporations.B. The majority of firms are corporations.C. The stockholders are usually the managers of a corporation.D. The ability of a corporation to raise capital is quite limited.E. The income of a corporation is taxed as personal income of the stockholders.33. Which one of the following statements is correct?A. Both partnerships and corporations incur double taxation.B. Both sole proprietorships and partnerships are taxed in a similar fashion.C. Partnerships are the most complicated type of business to form.D. Both partnerships and corporations have limited liability for general partners and shareholders.E. All types of business formations have limited lives.34. The articles of incorporation:A. can be used to remove company management.B. are amended annually by the company stockholders.C. set forth the number of shares of stock that can be issued.D. set forth the rules by which the corporation regulates its existence.E. can set forth the conditions under which the firm can avoid double taxation.35. The bylaws:A. establish the name of the corporation.B. are rules which apply only to limited liability companies.C. set forth the purpose of the firm.D. mandate the procedure for electing corporate directors.E. set forth the procedure by which the stockholders elect the senior managers of the firm.36. The owners of a limited liability company prefer:A. being taxed like a corporation.B. having liability exposure similar to that of a sole proprietor.C. being taxed personally on all business income.D. having liability exposure similar to that of a general partner.E. being taxed like a corporation with liability like a partnership.37. Which one of the following business types is best suited to raising large amounts of capital?A. sole proprietorshipB. limited liability companyC. corporationD. general partnershipE. limited partnership38. Which type of business organization has all the respective rights and privileges of a legal person?A. sole proprietorshipB. general partnershipC. limited partnershipD. corporationE. limited liability company39. Financial managers should strive to maximize the current value per share of the existing stock because:A. doing so guarantees the company will grow in size at the maximum possible rate.B. doing so increases the salaries of all the employees.C. the current stockholders are the owners of the corporation.D. doing so means the firm is growing in size faster than its competitors.E. the managers often receive shares of stock as part of their compensation.40. The decisions made by financial managers should all be ones which increase the:A. size of the firm.B. growth rate of the firm.C. marketability of the managers.D. market value of the existing owners' equity.E. financial distress of the firm.41. Which one of the following actions by a financial manager creates an agency problem?A. refusing to borrow money when doing so will create losses for the firmB. refusing to lower selling prices if doing so will reduce the net profitsC. agreeing to expand the company at the expense of stockholders' valueD. agreeing to pay bonuses based on the book value of the company stockE. increasing current costs in order to increase the market value of the stockholders' equity42. Which of the following help convince managers to work in the best interest of the stockholders?I. compensation based on the value of the stockII. stock option plansIII. threat of a proxy fightIV. threat of conversion to a partnershipA. I and II onlyB. II and III onlyC. I, II and III onlyD. I and III onlyE. I, II, III, and IV43. Which form of business structure faces the greatest agency problems?A. sole proprietorshipB. general partnershipC. limited partnershipD. corporationE. limited liability company44. A proxy fight occurs when:A. the board solicits renewal of current members.B. a group solicits proxies to replace the board of directors.C. a competitor offers to sell their ownership in the firm.D. the firm files for bankruptcy.E. the firm is declared insolvent.45. Which one of the following parties is considered a stakeholder of a firm?A. employeeB. short-term creditorC. long-term creditorD. preferred stockholderE. common stockholder46. Which of the following are key requirements of the Sarbanes-Oxley Act?I. Officers of the corporation must review and sign annual reports.II. Officers of the corporation must now own more than 5% of the firm's stock. III. Annual reports must list deficiencies in internal controlsIV. Annual reports must be filed with the SEC within 30 days of year end.A. I onlyB. II onlyC. I and III onlyD. II and III onlyE. II and IV only47. Insider trading is:A. legal.B. illegal.C. impossible to have in our efficient market.D. discouraged, but legal.E. list only the securities of the largest firms.48. Sole proprietorships are predominantly started because:A. they are easily and cheaply setup.B. the proprietorship life is limited to the business owner's life.C. all business taxes are paid as individual tax.D. All of the above.E. None of the above.49. Managers are encouraged to act in shareholders' interests by:A. shareholder election of a board of directors who select management.B. the threat of a takeover by another firm.C. compensation contracts that tie compensation to corporate success.D. Both A and B.E. All of the above.50. The Securities Exchange Act of 1934 focuses on:A. all stock transactions.B. sales of existing securities.C. issuance of new securities.D. insider trading.E. Federal Deposit Insurance Corporation (FDIC) insurance.51. The basic regulatory framework in the United States was provided by:A. the Securities Act of 1933.B. the Securities Exchange Act of 1934.C. the monetary system.D. A and B.E. All of the above.52. The Securities Act of 1933 focuses on:A. all stock transactions.B. sales of existing securities.C. issuance of new securities.D. insider trading.E. Federal Deposit Insurance Corporation (FDIC) insurance.53. In a limited partnership:A. each limited partner's liability is limited to his net worth.B. each limited partner's liability is limited to the amount he put into the partnership.C. each limited partner's liability is limited to his annual salary.D. there is no limitation on liability; only a limitation on what the partner can earn.E. None of the above.54. Accounting profits and cash flows are:A. generally the same since they reflect current laws and accounting standards.B. generally the same since accounting profits reflect when the cash flows are received.C. generally not the same since GAAP allows for revenue recognition separate from the receipt of cash flows.D. generally not the same because cash inflows occur before revenue recognition.E. Both c and d.Essay Questions55. List and briefly describe the three basic questions addressed by a financial manager.56. What advantages does the corporate form of organization have over sole proprietorships or partnerships?57. If the corporate form of business organization has so many advantages over the sole proprietorship, why is it so common for small businesses to initially be formed as sole proprietorships?58. What should be the goal of the financial manager of a corporation? Why?59. Do you think agency problems arise in sole proprietorships and/or partnerships?60. Assume for a moment that the stockholders in a corporation have unlimited liability for corporate debts. If so, what impact would this have on the functioning of primary and secondary markets for common stock?61. Suppose you own 100 shares of IBM stock which you intend to sell today. Since you will sell it in the secondary market, IBM will receive no direct cash flows as a consequence of your sale. Why, then, should IBM's management care about the price you get for your shares?62. One thing lenders sometimes require when loaning money to a small corporation is an assignment of the common stock as collateral on the loan. Then, if the business fails to repay its loan, the ownership of the stock certificates can be transferred directly to the lender. Why might a lender want such an assignment? What advantage of the corporate form of organization comes into play here?63. Why might a corporation wish to list its shares on a national exchange such as the NYSE as opposed to a regional exchange or NASDAQ?Chapter 01 Introduction to Corporate Finance Answer KeyMultiple Choice Questions1. The person generally directly responsible for overseeing the tax management, cost accounting, financial accounting, and information system functions is the:A. treasurer.B. director.C. controller.D. chairman of the board.E. chief executive officer.Difficulty level: EasyTopic: CONTROLLERType: DEFINITIONS2. The person generally directly responsible for overseeing the cash and credit functions, financial planning, and capital expenditures is the:A. treasurer.B. director.C. controller.D. chairman of the board.E. chief operations officer.Difficulty level: Easy Topic: TREASURER Type: DEFINITIONS3. The process of planning and managing a firm's long-term investments is called:A. working capital management.B. financial depreciation.C. agency cost analysis.D. capital budgeting.E. capital structure.Difficulty level: EasyTopic: CAPITAL BUDGETINGType: DEFINITIONS4. The mixture of debt and equity used by a firm to finance its operations is called:A. working capital management.B. financial depreciation.C. cost analysis.D. capital budgeting.E. capital structure.Difficulty level: EasyTopic: CAPITAL STRUCTUREType: DEFINITIONS5. The management of a firm's short-term assets and liabilities is called:A. working capital management.B. debt management.C. equity management.D. capital budgeting.E. capital structure.Difficulty level: EasyTopic: WORKING CAPITAL MANAGEMENTType: DEFINITIONS6. A business owned by a single individual is called a:A. corporation.B. sole proprietorship.C. general partnership.D. limited partnership.E. limited liability company.Difficulty level: EasyTopic: SOLE PROPRIETORSHIPType: DEFINITIONS7. A business formed by two or more individuals who each have unlimited liability for business debts is called a:A. corporation.B. sole proprietorship.C. general partnership.D. limited partnership.E. limited liability company.Difficulty level: EasyTopic: GENERAL PARTNERSHIPType: DEFINITIONS8. The division of profits and losses among the members of a partnership is formalized in the:A. indemnity clause.B. indenture contract.C. statement of purpose.D. partnership agreement.E. group charter.Difficulty level: EasyTopic: PARTNERSHIP AGREEMENTType: DEFINITIONS9. A business created as a distinct legal entity composed of one or more individuals or entities is called a:A. corporation.B. sole proprietorship.C. general partnership.D. limited partnership.E. unlimited liability company.Difficulty level: EasyTopic: CORPORATIONType: DEFINITIONS10. The corporate document that sets forth the business purpose of a firm is the:A. indenture contract.B. state tax agreement.C. corporate bylaws.D. debt charter.E. articles of incorporation.Difficulty level: EasyTopic: ARTICLES OF INCORPORATIONType: DEFINITIONS11. The rules by which corporations govern themselves are called:A. indenture provisions.B. indemnity provisions.C. charter agreements.D. bylaws.E. articles of incorporation.Difficulty level: EasyTopic: BYLAWSType: DEFINITIONS12. A business entity operated and taxed like a partnership, but with limited liability for the owners, is called a:A. limited liability company.B. general partnership.C. limited proprietorship.D. sole proprietorship.E. corporation.Difficulty level: EasyTopic: LIMITED LIABILITY COMPANYType: DEFINITIONS13. The primary goal of financial management is to:A. maximize current dividends per share of the existing stock.B. maximize the current value per share of the existing stock.C. avoid financial distress.D. minimize operational costs and maximize firm efficiency.E. maintain steady growth in both sales and net earnings.Difficulty level: EasyTopic: FINANCIAL MANAGEMENT GOALType: DEFINITIONS14. A conflict of interest between the stockholders and management of a firm is called:A. stockholders' liability.B. corporate breakdown.C. the agency problem.D. corporate activism.E. legal liability.Difficulty level: EasyTopic: AGENCY PROBLEMType: DEFINITIONS15. Agency costs refer to:A. the total dividends paid to stockholders over the lifetime of a firm.B. the costs that result from default and bankruptcy of a firm.C. corporate income subject to double taxation.D. the costs of any conflicts of interest between stockholders and management.E. the total interest paid to creditors over the lifetime of the firm.Difficulty level: EasyTopic: AGENCY COSTSType: DEFINITIONS16. A stakeholder is:A. any person or entity that owns shares of stock of a corporation.B. any person or entity that has voting rights based on stock ownership of a corporation.C. a person who initially started a firm and currently has management control over the cash flows of the firm due to his/her current ownership of company stock.D. a creditor to whom the firm currently owes money and who consequently has a claim on the cash flows of the firm.E. any person or entity other than a stockholder or creditor who potentially has a claim on the cash flows of the firm.Difficulty level: EasyTopic: STAKEHOLDERSType: DEFINITIONS17. The Sarbanes Oxley Act of 2002 is intended to:A. protect financial managers from investors.B. not have any effect on foreign companies.C. reduce corporate revenues.D. protect investors from corporate abuses.E. decrease audit costs for U.S. firms.Difficulty level: EasyTopic: SARBANES OXLEYType: CONCEPTS18. The treasurer and the controller of a corporation generally report to the:A. board of directors.B. chairman of the board.C. chief executive officer.D. president.E. chief financial officer.Difficulty level: EasyTopic: ORGANIZATIONAL STRUCTUREType: CONCEPTS19. Which one of the following statements is correct concerning the organizational structure of a corporation?A. The vice president of finance reports to the chairman of the board.B. The chief executive officer reports to the board of directors.C. The controller reports to the president.D. The treasurer reports to the chief executive officer.E. The chief operations officer reports to the vice president of production.Difficulty level: MediumTopic: ORGANIZATIONAL STRUCTUREType: CONCEPTS20. Which one of the following is a capital budgeting decision?A. determining how much debt should be borrowed from a particular lenderB. deciding whether or not to open a new storeC. deciding when to repay a long-term debtD. determining how much inventory to keep on handE. determining how much money should be kept in the checking account Difficulty level: MediumTopic: CAPITAL BUDGETINGType: CONCEPTS21. The Sarbanes Oxley Act was enacted in:A. 1952.B. 1967.C. 1998.D. 2002.E. 2006.Difficulty level: MediumTopic: SARBANES OXLEYType: CONCEPTS22. Since the implementation of Sarbanes-Oxley, the cost of going public in the United States has:A. increased.B. decreased.C. remained about the same.D. been erratic, but over time has decreased.E. It is impossible to tell since Sarbanes-Oxley compliance does not involve direct cost to the firm.Difficulty level: MediumTopic: SARBANES-OXLEYType: CONCEPTS23. Working capital management includes decisions concerning which of the following?I. accounts payableII. long-term debtIII. accounts receivableIV. inventoryA. I and II onlyB. I and III onlyC. II and IV onlyD. I, II, and III onlyE. I, III, and IV onlyDifficulty level: MediumTopic: WORKING CAPITAL MANAGEMENTType: CONCEPTS24. Working capital management:A. ensures that sufficient equipment is available to produce the amount of product desired on a daily basis.B. ensures that long-term debt is acquired at the lowest possible cost.C. ensures that dividends are paid to all stockholders on an annual basis.D. balances the amount of company debt to the amount of available equity.E. is concerned with the upper portion of the balance sheet.Difficulty level: EasyTopic: WORKING CAPITAL MANAGEMENTType: CONCEPTS25. Which one of the following statements concerning a sole proprietorship is correct?A. A sole proprietorship is the least common form of business ownership.B. The profits of a sole proprietorship are taxed twice.C. The owners of a sole proprietorship share profits as established by the partnership agreement.D. The owner of a sole proprietorship may be forced to sell his/her personal assets to pay company debts.E. A sole proprietorship is often structured as a limited liability company.Difficulty level: EasyTopic: SOLE PROPRIETORSHIPType: CONCEPTS26. Which one of the following statements concerning a sole proprietorship is correct?A. The life of the firm is limited to the life span of the owner.B. The owner can generally raise large sums of capital quite easily.C. The ownership of the firm is easy to transfer to another individual.D. The company must pay separate taxes from those paid by the owner.E. The legal costs to form a sole proprietorship are quite substantial.Difficulty level: EasyTopic: SOLE PROPRIETORSHIPType: CONCEPTS。

财务管理手册目录第一章财务机构的设置及人员配备 CH一FI一OP 一001第二章资金业务的控制 CH一FI一OP 一002第三章采购业务的控制 CH一FI一OP 一003第四章工资业务的控制 CH一Fl一OP 一004第五章固定资产业务的控制 CH一FI一OP 一O05第六章销售业务的控制 CH一FI一OP 一006第七章费用与利润的控制 CH一FI一OP 一007第八章商品核算的控制 CH一FI一OP 一008第九章应付账款的控制 CH一FI一OP 一O09第十章存货管理 CH一FI一OP 一O10第十一章会计账务作业管理 CH一FI一OP 一O11第十二章财务经营分析 CH一FI一OP 一O12第十三章财务诊断 CH一FI一OP 一O131、 0目的:为明确财务机构的设置及人员配备,提供多种选择。

2、 0适用范围:公司总部适用。

3、 0相关文件:(无)4、 0名词解释:(无)5、 0职责:(无)6、 0作业程序包括以会计机构为中心的财务管理机构、与会计机构并行的财务管理机构、集团企业财务机构调协三种程序可供选择。

6·1以会计机构为中心的财务管理机构6·1·1特点:会计核算与财务管理职能不分开,以会计活动为中心来划分内部职责。

内部设有存货、长期资产、结算、出纳、成本、报表等部门。

6·1·2适用范围:中、小型企业。

6·1·3以会计机构为中心的财务管理机构图示:6·2与会计机构并行的财务管理机构6·2·1特点:会计核算与财务管理职能分开,财务部门专司筹资、投资、利润分配、组织资金动作之职,就是以财务活动为中心来划分的内部职责。

一般内部设有规划部、经营部、信贷部三个等部门。

6·2·2适用范围:大、中型企业。

6·2·3与以会计机构并行的财务管理机构图示:6·3集团企业的财务机构设置6·3·1特点6·3·1·1设置与大中型企业相似的职能机构。

财务部管理手册（最新）财务部管理手册财务部管理手册第 1 页目录目录第1章财务部职能和组织结构。

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财务管理制度总则为加强财务管理，根据国家有关法律、法规，结合公司具体情况，制定本制度。

财务管理工作必须在加强宏观控制和微观搞活的基础上，严格执行财经纪律，以提高经济效益、壮大企业经济实力为宗旨，财务管理工作要贯彻“勤俭办企业”的方针，勤俭节约、精打细算、在企业经营中制止铺张浪费和一切不必要的开支，降低消耗，增加积累。

财务机构与会计人员一、董事会下设财务中心，负责公司全面财务工作。

二、项目部下设项目财务部，主管项目财务会计工作。

定期向财务总监汇报工作。

项目部下设以下三个岗位：a、会计主管1、负责审核费用报销、原始凭证的合法性、正规性；2、审核已签订合同的执行情况，严格按照合同条款执行；3、审核账目，现金盘点表，银行余额调节表，督促出纳人员现金日清月结；4、审核报表的内容及数据的真实性、合法性；5、监督每天制单，审核凭证；6、关注公司全面财务工作；7、对外联系工商、税务、银行等；8、对内岗位设置，人员分工，划分权限职责；9、审核内部管理会计报表内容及数据的真实性、合法性；10、做好财务分析，对每月的收入、费用、工程款支付、税金的交纳要全面掌握；11、对内其它部门协调。

b、会计1、审核凭证及会计科目的设置；2、账目登记，审核账目及会计科目的真实性、及时性、合理性;3、按总公司财务部要求编制内部报表，保证真实性、及时性；4、编制临时所需各种表格，做到及时、准确；5、编制纳税报表，按时完税；6、管理档案，做到档案完整，交接清晰；7、收据、发票实行登记领用制度，统一管理，按票号发放、收回。

c、出纳1、报销票据，认真仔细整理原始票据，做到手续齐全，流程正确、完全；2、及时制单，正确使用会计科目；3、编制现金盘点表，银行余额调节表，做到日清月结，账账相符，账实相符；4、编制定额费用月报表;5、编制资金周报；6、严格按照审批权限的规定付款，做到手续齐全、完整、真实；7、负责有价证券的管理。

三、出纳员不得兼管会计档案保管和债权债务账目的登记工作。

精算师考试考试科目1.中国精算师(寿险)资格考试准精算师部分考试科目：科目编号科目名称考试时间备注001数学基础Ⅰ3必考002数学基础Ⅱ3必考003复利数学2必考004寿险精算数学4必考005风险理论2必考006生命表基础3必考007寿险精算实务3必考008非寿险精算数学与实务3必考009综合经济基础3必考精算师部分考试科目：科目编号科目名称考试时间备注011保险公司财务管理3必考012保险法及相关法规3必考013个人寿险与年金精算实务3必考014社会保障3选考015资产负债管理3选考016高级非寿险精算实务3选考017团体保险3选考018意外伤害和健康保险3选考019高级投资学3选考020养老金计划精算实务3选考021精算职业后续教育(PD)必修2.中国精算师(非寿险)资格考试准精算师部分考试科目：科目编号科目名称考试时间备注001数学基础Ⅰ3必考002数学基础Ⅱ3必考003复利数学2必考004寿险精算数学4必考05G非寿险精算数学3必考06G非寿险原理与实务3必考07G非寿险定价3必考08G非寿险责任准备金评估3必考009综合经济基础3必考精算师部分考试科目：非寿险精算理论与实务、保险法及相关法律(012G)法规共两个科目。

注：课程01、02、03、04、09与寿险精算师考试的科目相同，后面标注"G"的为单独针对非寿险方向的考试科目。

考试题型01数学基础Ⅰ考试时间：3小时考试题型：客观判断题(单项选择题)02数学基础Ⅱ考试时间：3小时考试题型：客观判断题(单项选择题)03复利数学考试时间：2小时考试题型：客观判断题(单项选择题)04寿险精算数学考试时间：4小时考试题型：客观判断题(单项选择题)05风险理论考试时间：2小时考试题型：客观判断题(单项选择题)06生命表基础考试时间：3小时考试题型：客观判断题(单项选择题)07寿险精算实务考试时间：3小时考试题型：客观判断题和主观问答题08非寿险精算数学与实务考试时间：3小时考试题型：客观题(单项选择题52%，多项选择题18%)及综合解答题(30%)。

财务管控的三种具体模式The document was finally revised on 2021集团管控的三种具体模式2011-06-10?10:43 来源：牛津管理评论打印|收藏|?字号分享到：.根据总部的集、分权程度不同，可以把总部对下属企业的管控模式而划分成“操作管理型”、“战略管理型”和“财务管理型”三种管控模式。

这三种模式各具特点：1.操作管理型：总部通过总部职能管理部门对下属企业的日常经营运作进行管理。

为了保证战略的实施和目标的达成，集团的各种职能管理非常深入。

总部保留的核心职能包括财务控制/战略、营销/销售、新业务开发、人力资源等。

如人事管理不仅负责全集团的人事制度政策的制定，而且负责管理各下属公司二级管理团队及业务骨干人员的选拔、任免。

在实行这种管控模式的集团中，各下属企业业务的相关性要很高。

为了保证总部能够正确决策并能应付解决各种问题，总部的职能人员的人数会很多，规模会很庞大。

2.战略管理型：集团总部负责集团的财务、资产运营和集团整体的战略规划，各下属企业(或事业部)同时也要制定自己的业务战略规划，并提出达成规划目标所需投入的资源预算。

总部负责审批下属企业的计划并给予有附加价值的建议，批准其预算，再交由下属企业执行。

在实行这种管控模式的集团中，各下属企业业务的相关性也要求很高。

为了保证下属企业目标的实现以及集团整体利益的最大化，集团总部的规模并不大，但主要集中在进行综合平衡、提高集团综合效益上做工作。

如平衡各企业间的资源需求、协调各下属企业之间的矛盾、推行“无边界企业文化”，高级主管的培育、品牌管理、最佳典范经验的分享等等。

这种模式可以形象地表述为“上有头脑，下也有头脑”。

运用这种管控模式的典型公司有英国石油、壳牌石油、飞利浦等。

目前世界上大多数集团公司都采用或正在转向这种管控模式。

3.财务管理型：集团总部只负责集团的财务和资产运营、集团的财务规划、投资决策和实施监控，以及对外部企业的收购、兼并工作。

财务管理一、专业介绍1、学科简介财务管理为二级学科属于管理学类学科。

该专业是我国会计学科中一个新兴的、具有广阔发展前景的专业。

1998 年，为了适应市场经济对财务分析和财务决策人才的需要，教育部决定设立财务管理专业。

财务管理专业依托于传统的会计学科，科研实力雄厚，发展势头迅猛，才俊辈出，成果丰硕。

在教学上，该专业自成立之初就建立了适应我国社会主义市场经济发展需要的课程体系，并在教学观念、教学方法、教学手段上不断推陈出新，力求打造工商管理学科中的精品专业。

2、专业培养目标该专业着力培养具有综合的组织协调能力、扎实的财务专业基础、较高的外语水平和较强的文字表达能力的应用型、复合型、外向型高级财务管理人才。

学生应系统掌握现代财务专业理论和实际操作方法，掌握金融、证券等相关领域的专业知识，熟悉国内外财务管理的动态和发展，能有效地组织企业的资金筹集、调度和使用，能科学地进行财务分析、财务预测和财务决策。

3、考试科目各招生单位考试科目不同，在此以南开大学（为研究方向）为例。

初试科目：①101 政治②201 英语③303 数学三④831 管理综合二、就业方向和前景1、就业方向：财务管理专业的毕业生既可到大中型企业、商业银行、保险公司、证券公司、金融、信托投资公司、各类投资基金、各级银行以及政府综合经济管理部门及涉外企业从事财务管理、投资与融资管理与运作、财务咨询等高级财务管理工作，也可以到会计师事务所从事审计工作，以及在学校、科研单位从事财务管理方面的教学和研究工作。

2、就业前景：财务管理对于整个企业而言，就相当于链条对于自行车，一旦链条失灵，整个自行车也就无法行动了。

现代财务管理制度的建立迫切需要同时兼备管理、经济法律和理财、金融等方面知识和能力的高级专门人才。

随着全球经济一体化的进程，各类公司蓬勃发展，跨国公司也纷纷到我国投资，市场需要大量的专业理财人员。

因此，财务管理专业的毕业生就业前景广阔。

3、就业分布最多的五个省市：辽宁、浙江、上海、广东、北京。

广东浩昌（集团）有限公司一、财务部组织架构图二、财务部管理职能三、财务部各岗位职责四、财务部工作主要流程编制人：周洪球审批人：2017年07月25日广东浩昌（集团）有限公司一、财务部组织架构图二、财务部主要职能公司财务部职能提要：执行国家规定的会计准则、财务通则和有关的统一财经制度，制订公司内部财务、会计制度和工作程序，经批准后组织实施并监督执行。

一、加强财务管理，实现企业资产保值增值，使财务部门从核算型职能向管理型职能转变。

1.全面实行财务预决算的计划管理职能。

预算管理是当今信息经济社会对财务管理的客观要求。

预算管理在明确经营目标，协调各职能部门和各环节之间的生产经营活动，控制日常经济和评价工作业绩等方面有着特殊的作用。

2.建立健全企业内控制度的财务管理职能。

作为财务部门，为有效防范、化解资产损失的风险，就必须建立健全内控制度。

结合《企业财务通则》、《企业会计准则》及相关的财务法规制度，确定集团企业的财务管理制度和规定，加强经营全过程的控制、监督、约束。

通过完善的管理机制，使各级子公司资产运作的各个环节都做到有法可依、有章可循、有据可查，全部资产都纳入财务部门管理之中。

3.切实加强监管职能。

为保证各项财务制度和财务预决算计划等得以贯彻执行，经营责任考核指标完成是否真实，有否违反财经纪律和财务制度等，必须履行严格的财务监督职能。

财务部门要定期对经济运行情况进行跟踪，建立主要经济指标偏离预警报告制度，并加强审计监督。

二、主要职能1．按制度规定组织进行各项会计核算工作，按时编报各类财会报表，保证及时、准确反映公司财务状况和经营成果。

2．定期进行财务分析，为公司经营管理决策提供详实依据。

3．贯彻执行财经法纪，组织进行会计控制和监督，保护公司财产安全。

4．定期组织进行公司存货、财产、财务的盘点工作，保证账证、账卡、账实相符。

5．根据公司年度经营计划组织编制财务收支计划、信贷计划和成本费用计划。

6．组织进行对公司资金运作的预测、组织、协调、分析和控制，保证有效筹集、分配和合理使用资金。

财务管理制度范本（精选4篇）最新财务管理制度范本（精选23篇）下面是整理的最新财务管理制度范本（精选4篇），希望大家可以喜爱并共享出去。

有关财务的管理制度篇一为促进教育科研档案工作规范化、科学化、制度化，不绝提高学校管理水平，使教育科研档案更好地为老师服务，为提高教育质量服务，特订立本制度。

一、立卷归档各级教育科研课题，教科室教研教改资料均要立卷归档。

课题结题两个月后将全部材料（立项文件，课题申报表，实施方案，中期检查情况，试验报告，结题证书，结题论文，以及调查材料等）立为一卷。

二、装订成册按教育科研或上级所发文件装订成册，标题简明确实，书写整齐，编好明码。

三、分类存放按明码次序分类存放，摆放整齐，存放在防火、防潮、防尘、防光、防霉、防鼠的地方。

四、保管期限国家级、省市级立项课题保管期限为永久，县级立项课题和教研教改资料保管期限为长期，由学校档案室保管。

日常的教育科研资料由教科室暂为保管。

五、借阅利用因工作需要借阅教育科研档案，应履行借阅手续，用后适时归还。

查阅时不得损坏或在档案上涂改、乱画。

若需复印，要请示领导同意。

六、数字档案各类教科研档案的电子版课题组和教科室要适时上传至学校档案室和学校教科研数字化平台。

公司财务管理制度的篇二依据集团公司对物业公司各小区实行指标管理、独立核算的要求，结合公司业务管理的需要，为了做好各小区财务收支管理工作，特订立本方法。

一、预算管理1、各小区物业部全部收支以预算管理为基础，没有预算不得开支。

2、每月末各小区物业部依据年度经济指标及下月估计情况，编制、上报下月收支预算。

3、收支预算由小区会计负责编制，经小区物业经理初审后，报物业公司、集团财务部审核，总裁批准后执行。

4、各月度支出计划的编制应以各小区年度经济指标为依据，可在各月之间调整，但各月总和不得超过年度指标。

5、每月初各小区物业会计对上月预算执行情况进行总结，编制上月收支预算与执行情况比较表，报物业公司汇总后报公司相关领导。

财务管理的有限责任公司介绍有限责任公司 (Limited Liability Company, LLC) 是一种常见的商业组织形式，旨在为创业者提供一种灵活性较高的法律实体。

这种公司形式结合了股份有限公司和合伙企业的特点。

财务管理的有限责任公司是一种有限责任公司的特殊类型，其经营重点是财务管理领域。

本文将介绍财务管理的有限责任公司的定义、特点、优势以及如何成立和管理这种类型的公司。

定义财务管理的有限责任公司是一种以提供财务管理服务为主要业务的有限责任公司。

财务管理是指管理公司的财务活动，包括预算编制、财务分析、投资决策、资本筹集、风险管理等方面。

财务管理的有限责任公司通过为客户提供财务管理服务来获取收入，例如代理簿记、税务筹划、财务报告等。

特点财务管理的有限责任公司具有以下特点：1.有限责任：有限责任公司的所有者（称为成员）的个人财产与公司的债务责任是分开的。

成员的个人财产通常不受公司债务的追偿。

2.灵活的所有权结构：财务管理的有限责任公司可以有多个成员，每个成员可以拥有不同比例的所有权。

这种灵活性使得公司的所有权结构可以根据业务需求进行调整。

3.税务灵活性：财务管理的有限责任公司在税务方面享有灵活性。

公司的利润可以根据成员的税务状况以及公司经营的需求进行分配。

例如，公司可以选择将利润直接分配给成员，而不需要缴纳公司所得税。

4.相对简化的管理：财务管理的有限责任公司相对于其他公司形式来说，管理上通常较为简化。

在许多司法管辖区，成员可以直接参与公司的经营和决策，而不需要设立董事会或召开股东大会。

优势设立财务管理的有限责任公司具有以下优势：1.有限责任：成立有限责任公司可以为创业者提供个人财产保护。

如果公司遇到财务困难或法律纠纷，公司的债权人通常只能追偿公司的财产，而不是成员的个人财产。

2.税务灵活性：财务管理的有限责任公司可以选择以不同的方式对利润进行分配，从而在税务方面享受灵活性。

成员可以根据个人的税务状况合理分配利润，以最大程度地减少税务负担。

第十三章财务管理手册电子文档： CWGL001财务管理概括一、总则1.财务管理是物业管理的重要部分，正确办理好管理与理财的关系，是物业管理的首要问题。

2.财务管理的三方面任务：(1)有计划、合理地安排资本，为管理公司经营管理服务。

(2)仔细贯彻各项财经制度，保护财经纪律，推行财务监察。

(3)增强经济核算，增收节支，提升经济效益。

3.装备专职财务人员，开户建账，成立一套完好的的确可行的会计核算制度，做好管理公司的经济活动记录工作。

4.做好年度财务估算，落实各项经济指标。

5.做好会计决算和收益分派报告，增强财务监察，改良经营管理，提升经济效益。

6.恪守各项有关法律、法律和条例，接受当地税务、银行、工商等部门的监察。

7.接受“会计事务所”对公司会计账目的审察。

二、财务权限与职责1.编制管理公司年度财务估算，拟订各项经济指标，并报总物业经理审批。

2.监察管理公司的资本根源与运用状况，检查各项制度履行状况。

3.增强流动资本的管理，拟订各部门的流动资本额，高出额度的财务部有权拒付。

4. 公司的全部开销应由经手人做出计划报其部门主管经理署名，且经财务部经理审察无误报总物业经理审批后方可报销。

5.有权拒付违犯财经纪律和违犯财务规定的开销。

6.成立完美的管理费收费系统，实时足额收取管理费及其余花费，按发展商的要求必需时辅助发展商向客户收取其余花费。

7.成立固定财富登记制度，防备固定财富流失。

8.成立完美的会计资料档案管理系统，保证会计资料的完好。

9.按上司规定，编制好各样财务报表，做好财务工作。

10.对超载财务权限，强行核销不合理开销，打击报复财务人员的行为，财务部经理有权向总物业经理及上司部门报告申诉。

三、财务管理1.财务部应依据国家要求，联合有关规定，仔细进行财务办理与会计核算，实时编报各种财务报表，做到仔细、实时、正确、完好地反应管理公司的财务状况和经营成就。

2.财务部应严格控制各种花费开销，业务款待费的提取按国家规定，能够在业务收入限额内据实列入管理花费，并按以下标准提取：整年业务收入额在人民币1500万元以下的，不超出年业务收入额的千分之五；整年业务收入在人民币1500 ～ 5000 万元的部分，不得超出业务收入的千分之三。

01找准位置，明确目标，建章立制，完善内控财务集中反映了整个公司的经济活动、财务状况、经营成果，在整体信息取得方面具有独特的优势，也就决定了财务对公司管理决策的支持具有极其重要的作用。

财务管理以企业价值最大化为目标。

为适应公司发展以及人员流动，保障管理工作有章可循，应不断的对照其他公司的内控制度体系，完善我公司内控制度体系，堵塞管理漏洞。

各子公司的财务制度，要求整理为一个WORD(不要多个)，分类编制目录并建立索引，如有更改或补充应在此处进行修改。

2现金为王，关注回款，清产核资，处理潜亏财务管理中现金为王、有效供给资金是保证企业正常运行基本条件，资金对于企业的重要性，犹如人体对于血液的需要，在财务管理中是极为重要的一环。

如果，资金跟不上来是，对于银行、供应商、职工工资的付款信誉影响极坏。

要求每周一上交发货回款以及资金占用情况表及时预测未来资金状况。

债权债务的往来款项必须取得对帐单或欠条。

呆、坏帐要注明最后交易日期以及责任人。

实物资产进行帐存与实存对比的盘底，对差异进行处理，这项工作需要常抓不懈。

针对现金管理中将一些未经批准的开支挂在现金帐中不上报的假盘底现象，特别规定驻外机构现金在结帐日全部存入银行，备用的现金在下一个核算月度第一天取出，现金归零不允许保留余额。

并出具银行调节表核对银行存款日记帐。

对于呆、坏帐、呆滞物资，其他应收、其他应付(全部列出，但是主要针对长期挂帐的未处理的费用以及其他性质的亏损)进行分类清理并在每季末(下月20日前)列表汇总上报。

3公正公平，坚持原则，对外公关，理顺关系财务工作大多涉及到各方利益分配的协调，保持公正公平，坚持原则是立身之本。

财务人员既代表股东利益，同时应当成为各公司负责人的好助手与公司决策的支持者，提高服务意识与办事效率，以促进业绩增长为前提，尽到应尽的监督职能。

争取做到股东信任，总经理依赖、其他职能部门理解与支持4诊断保健，及时预警，未雨绸缪，防范风险4.1 明确控制关键点，所有事项必须设置复核，防止差错各子公司中特别是公司，远程管理的多组织机构独立核算模式，管理难度较大，核算要不出差错，强调的是高度的统一性、承前启后的连续性、不折不扣的执行力。

佛塑集团ERP-PS项目未来业务流程文档项目管理财务部分文档内容：财务管理主数据编码规范2004年 7月 1日定稿2004年 7月 1日打印确认：1.1.成本中心定义及说明：成本中心组：是一组成本中心的集合，用于做不同层面的费用分析。

成本中心：是费用核算的基本单元。

成本中心各个层次的编码原则：佛塑集团成本中心标准层次图编码规范第一层：佛塑集团FSPG第二层：公司代码层佛塑股份-1000 华洋-2000 佛塑工贸-3000第三层：分公司编码规则：F X XX流水号表示佛塑公司代码第一位实际组织：佛塑股份编码范围 F101 – F199佛塑华洋编码范围 F201 – F299 佛塑工贸编码范围 F301 – F399工程技术中心 GCZX 第四层：各个分公司下设的部 编码规则：FXXX XX流水号分公司代码实际组织： 佛塑股份：综合管理下设的编码范围：F10001-F10099 本部下设的部的编码范围：F10101-F10199 特发部下设部的编码范围：F10201-F10299双龙分公司下设部的编码范围：F10301 – F10399 经纬分公司下设部的编码范围：F10401 – F10499 华洋：分公司1下设部的编码范围：F20101 – F20199 分公司2下设部的编码范围：F20201 – F20299 分公司3下设部的编码范围：F20201 – F20299佛塑工贸：分公司1下设部的编码范围：F30101 – F30199 分公司2下设部的编码范围：F30201 – F30299 分公司3下设部的编码范围：F30201 – F30299虚拟组织：项目一部 G001 项目二部 G002 项目三部 G003 项目四部 G004 第五层：各个部下设的科室（包括虚拟科室） 共10位 编码规则：XXXX XX XXXX流水号公司代码分公司代码备注：顺序码范围 0001 --- 9999分公司代码 00-综合管理 01-本体 02-特发部 03-双龙分公司 04-经纬分公司 05-临汾经纬分公司 06-南宁经纬分公司 07-来保利分公司 08-三水顺通分公司举例：本体质检科—1000010001 虚拟科室 共10位 编码规则：XXXX X X XXXX流水号公司代码特征码预留举例：工程中心项目四部辐照中心—1000G000011.2. 会计科目 定义及说明：未来佛塑集团各公司代码下使用统一的会计科目表FSPG 。