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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; mso-element: frame; mso-element-frame-hspace: 9.0pt; mso-element-wrap: around; mso-element-anchor-vertical: paragraph; mso-element-anchor-horizontal: column; mso-element-top: .05pt; mso-height-rule: exactly"><FONT size=3><FONT color=#000000><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt; mso-font-kerning: 22.0pt"><FONT face="Times New Roman">xx</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 22.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">集团内部控制制度全集</SPAN></FONT></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt; mso-font-kerning: 22.0pt"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=center><FONT color=#000000><B><SPAN style="FONT-SIZE: 10.5pt; LINE-HEIGHT: 135%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">目</SPAN></B><B><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; LINE-HEIGHT: 135%"><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp;&nbsp;&nbsp; </FONT></SPAN></SPAN></B><B><SPAN style="FONT-SIZE: 10.5pt; LINE-HEIGHT: 135%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">录</SPAN></B><B><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; LINE-HEIGHT: 135%"><o:p></o:p></SPAN></B></FONT></P>
<P class=MsoToc1 style="MARGIN: 6pt 0cm; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075579"><STRONG><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一篇</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp;&nbsp;&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内部控制的基础</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">4</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></STRONG></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075580"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>总则</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">1</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075581"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第二章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>机构及岗位职责</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">3</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075582"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第三章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内部控制方法</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">4</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075583"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第四章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内部控制基础工作</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">6</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075584"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第五章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>授权体系概述</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">7</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075585"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第六章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>附则</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">8</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc1 style="MARGIN: 6pt 0cm; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075586"><STRONG><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第二篇</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp;&nbsp;&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>供应生产销售内部控制制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">9</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></STRONG></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075587"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>供应内部控制制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">10</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075588"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内控概述</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">10</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075589"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第二节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>组织机构及岗位职责</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">13</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075590"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第三节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>授权体系</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">20</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075591"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第四节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>管理制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">24</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075592"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>物资供应计划（</SPAN></SPAN><FONT face="Times New Roman">P2-Z1-J4-1</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075592 \h '">24</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075593"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>物资请购规范（</SPAN></SPAN><FONT face="Times New Roman">P2-Z1-J4-2</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075593 \h '">29</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075594"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>自采业务规范（</SPAN></SPAN><FONT face="Times New Roman">P2-Z1-J4-3</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075594 \h '">33</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075595"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>大宗采购管理（</SPAN></SPAN><FONT face="Times New Roman">P2-Z1-J4-4</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075595 \h '">37</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075596"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>定点采购管理（</SPAN></SPAN><FONT face="Times New Roman">P2-Z1-J4-5</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075596 \h '">42</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075597"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>固定资产及设备采购管理（</SPAN></SPAN><FONT face="Times New Roman">P2-Z1-J4-6</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075597 \h '">48</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075598"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>劳务及服务采购（</SPAN></SPAN><FONT face="Times New Roman">P2-Z1-J4-7</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075598 \h '">50</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075599"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>采购作业控制（</SPAN></SPAN><FONT face="Times New Roman">P2-Z1-J4-8</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075599 \h '">52</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075600"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>供应商管理（</SPAN></SPAN><FONT face="Times New Roman">P2-Z1-J4-9</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075600 \h '">56</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075601"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>合同、订单管理（</SPAN></SPAN><FONT face="Times New Roman">P2-Z1-J4-10</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075601 \h '">59</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075602"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>进货价格及采购成本控制（</SPAN></SPAN><FONT face="Times New Roman">P2-Z1-J4-11</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075602 \h '">62</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075603"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>物料进库规程</SPAN></SPAN><FONT face="Times New Roman">(P2-Z1-J4-12)</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075603 \h '">66</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075604"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>物料出库规程</SPAN></SPAN><FONT face="Times New Roman">(P2-Z1-J4-13)</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075604 \h '">69</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075605"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>退料规程</SPAN></SPAN><FONT face="Times New Roman">(P2-Z1-J4-14)</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075605 \h '">71</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075606"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>仓库账务管理</SPAN></SPAN><FONT face="Times New Roman">(P2-Z1-J4-15)</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075606 \h '">74</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075607"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>存货盘点管理</SPAN></SPAN><FONT face="Times New Roman">(P2-Z1-J4-16)</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075607 \h '">77</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075608"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>库存分析及报告</SPAN></SPAN><FONT face="Times New Roman">(P2-Z1-J4-17)</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075608 \h '">83</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075609"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第二章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>生产内部控制制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">87</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075610"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内控概述</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">87</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075611"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第二节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>组织机构及岗位职责</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">89</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075612"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第三节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>授权体系</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">95</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075613"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第四节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>管理制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">97</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075614"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>生产计划管理制度（</SPAN></SPAN><FONT face="Times New Roman">P2-Z2-J4-1</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075614 \h '">97</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075615"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>领料制度（</SPAN></SPAN><FONT face="Times New Roman">P2-Z2-J4-2</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075615 \h '">101</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075616"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>物料使用制度（</SPAN></SPAN><FONT face="Times New Roman">P2-Z2-J4-3</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075616 \h '">105</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075617"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>物料退库制度（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-4</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075617 \h '">108</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075618"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>物料盘点制度（</SPAN></SPAN><FONT face="Times New Roman">P2-Z2-J4-5</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075618 \h '">111</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075619"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>生产环节控制制度（</SPAN></SPAN><FONT face="Times New Roman">P2-Z2-J4-6</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075619 \h '">114</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075620"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>产成品入库制度（</SPAN></SPAN><FONT face="Times New Roman">P2-Z2-J4-7</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075620 \h '">117</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075621"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>产成品检验制度（</SPAN></SPAN><FONT face="Times New Roman">P2-Z2-J4-8</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075621 \h '">119</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075622"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>产成品出库制度（</SPAN></SPAN><FONT face="Times New Roman">P2-Z2-J4-9</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075622 \h '">121</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075623"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>委托加工定价制度（</SPAN></SPAN><FONT face="Times New Roman">P2-Z2-J4-10</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075623 \h '">124</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075624"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>委托加工过程管理（</SPAN></SPAN><FONT face="Times New Roman">P2-Z2-J4-11</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075624 \h '">126</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075625"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>委托加工产品管理制度（</SPAN></SPAN><FONT face="Times New Roman">P2-Z2-J4-12</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075625 \h '">132</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075626"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>生产成本管理制度（</SPAN></SPAN><FONT face="Times New Roman">P2-Z2-J4-13</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075626 \h '">136</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075627"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第三章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>销售内部控制制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">139</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075628"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内控概述</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">139</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075629"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第二节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>组织机构及岗位职责</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">141</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075630"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第三节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>业务授权</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">144</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075631"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第四节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>管理制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">145</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075632"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>销售定价管理制度</SPAN></SPAN><FONT face="Times New Roman">( P2-Z3-J4-1 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075632 \h '">145</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075633"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>销售环节管理制度</SPAN></SPAN><FONT face="Times New Roman">( P2-Z3-J4-2 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075633 \h '">147</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc1 style="MARGIN: 6pt 0cm; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075634"><STRONG><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第三篇</SPAN></SPAN><FONT face="Times New Roman"><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><SPAN style="mso-spacerun: yes">&nbsp;</SPAN><SPAN style="mso-spacerun: yes">&nbsp;</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>资金内部控制制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">151</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></STRONG></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075635"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内控概述</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">152</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075636"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第二章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>组织机构及岗位职责</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">154</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075637"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第三章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>业务授权</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">158</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075638"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第四章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>管理制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">160</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075639"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>资金使用计划制度</SPAN></SPAN><FONT face="Times New Roman">( P3-Z4-1 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075639 \h '">160</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075640"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>现金管理制度</SPAN></SPAN><FONT face="Times New Roman">( P3-Z4-2 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075640 \h '">163</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075641"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>银行存款管理制度</SPAN></SPAN><FONT face="Times New Roman">( P3-Z4-3 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075641 \h '">167</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075642"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>备用金管理制度</SPAN></SPAN><FONT face="Times New Roman">( P3-Z4-4 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075642 \h '">172</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075643"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>借款管理制度</SPAN></SPAN><FONT face="Times New Roman">( P3-Z4-5 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075643 \h '">174</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075644"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>费用报销管理制度</SPAN></SPAN><FONT face="Times New Roman">( P3-Z4-6 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075644 \h '">178</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075645"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>筹资管理制度</SPAN></SPAN><FONT face="Times New Roman">( P3-Z4-7 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075645 \h '">181</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075646"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>结算中心管理制度</SPAN></SPAN><FONT face="Times New Roman">( P3-Z4-8 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075646 \h '">185</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc1 style="MARGIN: 6pt 0cm; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075647"><STRONG><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第四篇</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp;&nbsp;&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>财务会计内部控制制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">196</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></STRONG></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075648"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>会计核算内部控制制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">197</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075649"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内控概述</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">197</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075650"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第二节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>组织机构与岗位职责</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">199</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075651"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第三节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>授权体系</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">206</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075652"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第四节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>管理制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">207</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075653"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>会计核算基础工作管理制度</SPAN></SPAN><FONT face="Times New Roman">( P4-Z1-J4-1 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075653 \h '">207</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075654"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>一般会计业务管理制度</SPAN></SPAN><FONT face="Times New Roman">( P4-Z1-J4-2 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075654 \h '">209</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075655"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>财务会计报告的内部控制制度</SPAN></SPAN><FONT face="Times New Roman">( P4-Z1-J4-3 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075655 \h '">214</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075656"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>利润分配的内部控制制度</SPAN></SPAN><FONT face="Times New Roman">( P4-Z1-J4-4 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075656 \h '">216</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075657"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>会计档案管理制度</SPAN></SPAN><FONT face="Times New Roman">( P4-Z1-J4-5 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075657 \h '">218</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075658"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>会计工作交接的内部控制制度</SPAN></SPAN><FONT face="Times New Roman">( P4-Z1-J4-6 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075658 \h '">222</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075659"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US><FONT color=#0000ff>财务管理内部控制制度</FONT></SPAN></SPAN><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">225</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075660"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内控概述</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">225</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc3 style="MARGIN: 0cm 0cm 0pt 24pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075661"><EM><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第四节</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>管理制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">234</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></EM></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075662"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US><FONT color=#0000ff>一、债权管理</FONT></SPAN></SPAN><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075662 \h '">234</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075663"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>应收帐款管理制度</SPAN></SPAN><FONT face="Times New Roman">( P4-Z2-J4-1-1 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">234</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075664"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>其他应收款管理制度</SPAN></SPAN><FONT face="Times New Roman">( P4-Z2-J4-1-2 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">236</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075665"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US><FONT color=#0000ff>二、固定资产管理</FONT></SPAN></SPAN><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075665 \h '">239</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075666"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>固定资产购置（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-2-1</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">239</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075667"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>固定资产日常管理（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-2-2</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">243</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075668"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>固定资产盘点（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-2-3</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">248</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075669"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>固定资产处置（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-2-4</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">251</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075670"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>在建工程管理（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-2-5</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">256</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075671"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US><FONT color=#0000ff>三、资产减值管理</FONT></SPAN></SPAN><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075671 \h '">260</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075672"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>坏帐准备管理（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-3-1</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">260</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075673"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>长、短期投资减值准备管理（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-3-2</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">264</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075674"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>存货跌价准备管理（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-3-3</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">266</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075675"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>固定资产及在建工程减值准备管理（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-3-4</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">268</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075676"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US><FONT color=#0000ff>四、债务管理</FONT></SPAN></SPAN><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075676 \h '">272</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075677"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>应付帐款管理（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-4-1</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">272</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075678"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>应付工资与福利费管理（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-4-2</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">276</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075679"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US><FONT color=#0000ff>五、成本费用管理</FONT></SPAN></SPAN><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075679 \h '">278</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075680"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>生产成本管理制度（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-5-1</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">278</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075681"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>管理费用管理制度</SPAN></SPAN><FONT face="Times New Roman">(P4-Z2-J4-1-2 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">278</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075682"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>财务费用管理制度</SPAN></SPAN><FONT face="Times New Roman">(P4-Z2-J4-1-3 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">280</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075683"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US><FONT color=#0000ff>六<SPAN lang=EN-US>、财务分析管理</SPAN></FONT></SPAN></SPAN><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075683 \h '">282</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075684"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>短期财务分析制度（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-6-1</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">282</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075685"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>中期财务分析制度（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-6-2</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">284</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc5 style="MARGIN: 0cm 0cm 0pt 48pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075686"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>长期财务分析制度（</SPAN></SPAN><FONT face="Times New Roman">P4-Z2-J4-6-3</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">286</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc1 style="MARGIN: 6pt 0cm; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075687"><STRONG><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第五篇</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp;&nbsp;&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>全面预算制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">288</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></STRONG></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075688"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>概述</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">289</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075689"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第二章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>组织机构及岗位职责</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">293</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075690"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第三章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>业务授权</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">300</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075691"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第四章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>管理制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">301</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075692"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>预算编制</SPAN></SPAN><FONT face="Times New Roman">( P5-Z4-1 )</FONT></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1"> </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075692 \h '">301</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075693"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>预算执行与考核（</SPAN></SPAN><FONT face="Times New Roman">P5-Z4-2</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075693 \h '">308</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc1 style="MARGIN: 6pt 0cm; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075694"><STRONG><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第六篇</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp;&nbsp;&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内部审计制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">312</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></STRONG></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075695"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内控概述</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">313</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075696"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第二章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>组织机构及岗位职责</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">315</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075697"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第三章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>授权体系</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">317</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075698"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第四章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>管理制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">318</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075699"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内部审计计划管理（</SPAN></SPAN><FONT face="Times New Roman">P6-Z4-1</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075699 \h '">318</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075700"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内部审计执行管理（</SPAN></SPAN><FONT face="Times New Roman">P6-Z4-2</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075700 \h '">320</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075701"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内部审计结果处理（</SPAN></SPAN><FONT face="Times New Roman">P6-Z4-3</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075701 \h '">322</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075702"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>其他管理制度（</SPAN></SPAN><FONT face="Times New Roman">P6-Z4-4</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075702 \h '">324</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc1 style="MARGIN: 6pt 0cm; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075703"><STRONG><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第七篇</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp;&nbsp;&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>投资内部控制制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">325</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></STRONG></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075704"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内控概述</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">326</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075705"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第二章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>组织机构及岗位职责</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">328</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075706"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第三章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>授权体系</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">330</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075707"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第四章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>管理制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">331</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075708"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>项目投资管理（</SPAN></SPAN><FONT face="Times New Roman">P7-Z4-1</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075708 \h '">331</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075709"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>有价证券投资管理（</SPAN></SPAN><FONT face="Times New Roman">P7-Z4-2</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075709 \h '">335</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075710"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>研究开发投资（</SPAN></SPAN><FONT face="Times New Roman">P7-Z4-3</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075710 \h '">337</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc1 style="MARGIN: 6pt 0cm; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075711"><STRONG><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第八篇</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp;&nbsp;&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>子公司（企业）内部控制制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">340</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></STRONG></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075712"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第一章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>内控概述</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">341</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075713"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第二章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>组织机构及岗位职责</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">343</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075714"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第三章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>授权体系</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">345</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc2 style="MARGIN: 0cm 0cm 0pt 12pt; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075715"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>第四章</SPAN></SPAN><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>管理制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">346</SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075716"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>参股企业管理（</SPAN></SPAN><FONT face="Times New Roman">P8-Z4-1</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075716 \h '">346</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc4 style="MARGIN: 0cm 0cm 0pt 36pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075717"><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>控股企业管理（</SPAN></SPAN><FONT face="Times New Roman">P8-Z4-2</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>）</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-field-code: ' PAGEREF _Toc535075717 \h '">349</SPAN></SPAN></FONT></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoToc1 style="MARGIN: 6pt 0cm; tab-stops: right dotted 400.95pt"><SPAN class=MsoHyperlink><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><A href="http://www.pinggu.org/bbs/post.php?action=edit&amp;fid=113&amp;tid=341105&amp;pid=2117034#_Toc535075718"><STRONG><FONT color=#0000ff><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>附件：</SPAN></SPAN><FONT face="Times New Roman">***</FONT><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><SPAN lang=EN-US>股份有限公司会计制度</SPAN></SPAN></FONT><FONT face="Times New Roman"><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"><SPAN style="mso-tab-count: 1 dotted">... </SPAN></SPAN><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen">352</SPAN></FONT></STRONG><SPAN style="DISPLAY: none; COLOR: windowtext; TEXT-DECORATION: none; text-underline: none; mso-hide: screen"></SPAN></A></SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; mso-no-proof: yes"><o:p></o:p></SPAN></P>
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