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=1734416245-TaXi48DOIVTGtaks1xDGASaJJPTiXBvC-0-57381c01393fb10350901998269eab10)
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=1734416245-eotysVFjQxuFnHOe3tA2lRwdQn1j0yUP-0-a5be2fc1490ab45d386b8ac88ec0b995)
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=1734416245-x6ew8m4i3Kit9BRyNGGWzRvWgKpIVgZk-0-9365a75dbddbf5a3dbeafb3f3a313b9a)
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=1734416245-NZDwHYpeDGaufL6A6RObS97ETQInfqBK-0-77ada2e42046808ef2dbc7df8479dd17)
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=1734416245-uQyqwbIbcCVDpetovMgkRMDly3D6DrCs-0-755087b05ace394af57e6425dcc5b2ae)
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=1734416245-kM3vrmViyTZC1CTMgY3v7ZOvAY9hpVCw-0-81f92a7a0f8da6f2dc4a1509aaf5b89d)
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=1734416245-DoL3fma6TooYsx6Sp12pVpHpcXGYft0f-0-ec66e68c1753dc93454f263c71456327)
图1-9 出纳的岗位职责