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{"sheet":"收入流程图","index":0,"n_rows":24,"n_cols":7,"rows_kept":24,"merged":[[0,0,0,7],[1,3,1,4],[2,2,2,4],[3,3,3,4],[4,2,4,4],[5,3,5,4],[6,2,7,4],[6,6,7,7],[9,0,12,0],[9,2,12,4],[13,3,13,4],[14,2,14,4],[15,3,15,4],[16,2,16,5],[17,1,17,2],[17,4,17,7],[19,1,19,2],[19,4,19,7],[20,1,20,2],[21,4,21,7]],"flags":["formulas_cached_only"]}
["衡阳幼高专收入管理流程图"]
[]
[null,null,"部门收费申请"]
[]
[null,null,"相关领导审批"]
[]
[null,null,"财务处汇总资料上报、按批复公示",{"$nulls":3},"物价部门办理收费许可证及相关收费批复"]
[]
[]
["财政局票据科申领所需票据",null,"会计依据需求财政申领，并编制票据领用台帐"]
[]
[]
[]
[]
[null,null,"出纳领用票据"]
[]
[]
[null,"出纳整理、汇总票据存根，交会计完成台帐编制工作",null,null,"出纳办理收费款项银行汇缴"]
[]
[null,"年末会计到财政局票据科核销（或结转）所领票据",null,null,"月末出纳汇总银行汇缴单及票据记帐联，交会计编制记帐凭证"]
[]
[{"$nulls":4},"月末出纳、会计做好对账工作"]
[]
[null," "]

{"sheet":"支出流程图","index":1,"n_rows":24,"n_cols":9,"rows_kept":24,"merged":[[0,2,0,7],[2,2,2,3],[2,6,2,7],[4,3,4,4],[4,5,4,6],[5,3,5,6],[7,3,7,6],[9,3,9,6],[11,3,11,6],[13,3,13,6],[15,3,15,6],[17,3,18,6],[19,0,19,1],[19,8,19,9],[20,3,21,6],[23,3,23,6]],"flags":["formulas_cached_only"]}
[null,null,"衡阳幼高专支出管理流程图"]
[]
[null,null,"财务处制定经费支出具体管理制度",{"$nulls":3},"制定财务经费支出审批流程"]
[]
[]
[{"$nulls":3},"相关部门、处、院系报帐员凭有效票据及相关附件资料提出支付申请"]
[]
[{"$nulls":3},"部门、处、院系相关领导审批"]
[]
[{"$nulls":3},"会计审核付款凭据"]
[]
[{"$nulls":3},"财务处及校领导根据权限审批付款凭证"]
[]
[{"$nulls":3},"出纳凭审批过的付款凭据编制财政直接支付网审、面审及银行授权付款申请单"]
[]
[{"$nulls":3},"相关校领导、会计审核、盖章财政直接支付申请单及银行授权支付申请单"]
[]
[{"$nulls":3},"出纳上传财政直接支付网审及银行授权申请单及打印纸制面直接支付面审申请单送财政局、银行"]
[]
["银行办理授权支付相关业务",{"$nulls":7},"财政局面审支付原始凭证，向银行下达支付指令"]
[{"$nulls":3},"出纳打印支付回单，月末与财政付款申请单、支付原始凭据一并汇总整理移交会计"]
[]
[]
[{"$nulls":3},"会计月末依据财政付款申请单、原始付款凭据编制会计凭证"]

{"sheet":"预算流程图","index":2,"n_rows":40,"n_cols":4,"rows_kept":40,"merged":[[0,0,0,4],[1,0,1,1],[1,3,1,4],[2,0,3,1],[2,3,3,4],[5,0,5,1],[7,0,7,1],[9,0,9,1],[11,0,11,1],[13,0,13,1],[15,0,16,1],[15,3,16,4],[18,0,19,1],[21,0,21,1],[23,0,24,1],[23,3,24,4],[26,0,29,1],[31,0,32,1],[31,3,32,4],[34,0,34,1],[36,0,36,1],[38,0,38,1]],"flags":["formulas_cached_only"]}
["衡阳幼高专预算工作流程图"]
["学校",null,null,"财政局"]
["财务处组织编制年度预算方案、草案，下发报表",null,null,"财政部门下达预算工作安排"]
[]
[]
["各院、系、处、科室收集整理资料，编制归口部门的预算方案"]
[]
["各归口部门、处、院系领导审核"]
[]
["财务处核实、归集、汇总归口部门、处、院系的预算方案"]
[]
["财务处编制年度预算草案"]
[]
["学校召开预算工作会议通过并经领导审批预算草案"]
[]
["财务处将初审通过的预算草案报财政局审核",null,null,"预算单位“一上”报财政局审核预算草案，并将草案“一下”下发预算单位"]
[]
[]
["财务处据财政“一下”的预算方案调整年度预算草案"]
[]
[]
["学校领导再审预算草案"]
[]
["财务处将再审通过的预算草案报财政局审核",null,null,"预算单位“二上”报财政局审核预算草案，并将草案“二下”下发预算单位"]
[]
[]
["财务处据财政“二下”的预算方案，正式编制、打印、上报"]
[]
[]
[]
[]
["财务处针对预算指标进行分解",null,null,"财政局下发预算批复"]
[]
[]
["各归口部门、处、院系预算实施"]
[]
["年末财务处开展预算评价与考核工作"]
[]
["财务处年末编制预算执行决算报表"]
[" "]

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[null,null,"衡阳幼高专基建工作流程图"]
[]
[{"$nulls":3},"建设项目可行性论证"]
[]
[]
[{"$nulls":3},"报主管单位批准"]
[]
[{"$nulls":3},"财政部门资金来源说明"]
["纪\n委\n全\n程\n监\n督"]
[{"$nulls":3},"项目立项"]
[]
[{"$nulls":3},"项目地质勘查、图纸设计、环境评估报告、水土保持方案、初步设计审批"]
[]
[{"$nulls":3},"工程规划许可、施工图设计、审查、预算评审"]
[]
[{"$nulls":3},"施工招标、施工许可证"]
[]
[{"$nulls":3},"项目工程实施及过程质量监督"]
[]
[{"$nulls":3},"竣工验收"]
[]
[]
[{"$nulls":3},"决算审计，项目资料归档"]
[]
[]
[{"$nulls":3},"会计月末依据财政付款申请单、原始付款凭据编制会计凭证"]