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=1739629401-l83alkrq9xG5IioIuhN1iMrIR5j0zxdq-0-b9baf4384ffc352f856f4b725ced6ac9)
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=1739629401-3m4jZtXGnAHM1536VNNxoveOhPId8XWP-0-7c613cd0cd003367a2c232841d5ad7b9)
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=1739629401-Jwb9Go5zp8Ta6ANtbRfIyBAj42IXOIJv-0-ca5359bca57e8c9deece3c0865af2ea7)
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=1739629401-9Rmb7XBhCVDjIx7UgRHcuHtMqdbc26o6-0-0b1869524e9fc2456ac3209455249b2d)
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=1739629401-HUiROhZu6FrSVwVeyNFfKiecaXMoFQq8-0-eb0464d210f8f30615aa2ffdbacc1b50)
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=1739629401-iSaOh0zvLuB1yZtMPJwDXQNAkB3GCCTV-0-c74e728430ed0de81e7c18580998fce1)
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=1739629401-NEUM5qyBBmW1nTi8qQGtJtC8qTKvhiAB-0-02fd1696175f249184d9da811baf9dbc)
图1-9 出纳的岗位职责