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第二节 工业企业岗位设置
一、工业企业财务部门的组织结构
工业企业按照《企业会计制度》《会计法》的要求,成立财务部门,并设置相应的核算岗位,明确职责,以确保财务工作顺利完成。工业企业财务部门岗位设置如图1-3~图1-9所示。
1.财务经理的岗位职责
![](https://epubservercos.yuewen.com/1EF711/26463715201480906/epubprivate/OEBPS/Images/figure_0016_0005.jpg?sign=1739539949-wz4NIHeUiIU6Kf6vfwMwTl3CnFWdF1c2-0-8ae8703db144164e12c9c13840f6e2d1)
图1-3 财务经理的岗位职责
2.报表及总账会计的岗位职责
![](https://epubservercos.yuewen.com/1EF711/26463715201480906/epubprivate/OEBPS/Images/figure_0017_0006.jpg?sign=1739539949-SMh72FppxrCB4izEZpdqhpi0IMZGoESA-0-34603be3c9f7fdba6872019d1a6027ae)
图1-4 报表及总账会计的岗位职责
3.成本会计的岗位职责
![](https://epubservercos.yuewen.com/1EF711/26463715201480906/epubprivate/OEBPS/Images/figure_0017_0007.jpg?sign=1739539949-GKszxtT8UU6BSieB1IOrceUG1Rvjkkta-0-f360eb51029f1db8444cdb5e920f860d)
图1-5 成本会计的岗位职责
4.税务会计的岗位职责
![](https://epubservercos.yuewen.com/1EF711/26463715201480906/epubprivate/OEBPS/Images/figure_0017_0008.jpg?sign=1739539949-VJGu8lzsZmddtXcAuojerK7MuqBS68bf-0-b0ffd02e5118bd61db81e1eb13ac9142)
图1-6 税务会计的岗位职责
5.应收会计的岗位职责
![](https://epubservercos.yuewen.com/1EF711/26463715201480906/epubprivate/OEBPS/Images/figure_0018_0009.jpg?sign=1739539949-pBOiOe0zWbhYVtln2uUUn71On96wbksZ-0-e0b5eea3cbb55489769e3bf54b48b3a7)
图1-7 应收会计的岗位职责
6.应付会计的岗位职责
![](https://epubservercos.yuewen.com/1EF711/26463715201480906/epubprivate/OEBPS/Images/figure_0018_0010.jpg?sign=1739539949-aloT0CeD38dwry6ZZuHRNbLjeAgGBCiT-0-81d70f1c2c8e65b7b8c523adcc00dc10)
图1-8 应付会计的岗位职责
7.出纳的岗位职责
![](https://epubservercos.yuewen.com/1EF711/26463715201480906/epubprivate/OEBPS/Images/figure_0018_0011.jpg?sign=1739539949-1CnEWVAC2eBRibwXLFOF2By09AcGL0WG-0-b51ed323ddf9082b382488637801ecbc)
图1-9 出纳的岗位职责