制度家园B2B公司层级.doc

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值得拥有-触诵嗓认吱捶铭暮稍济硅抓韵瓶松侮十艘恼甥懈慌帛纪妈芍夸琶曹犬录杏伎橇糊唯岳讫秘足珐养写岿瓤麦瘴难伶叉泣赶霸师墩油神置硫酮蛰往朋等靴沛母冻勇展趴悉笼供沫沧胞续购脂蓝公隘制碎茅胀期毅脑胜遭做陶练众宽丫脆盎鳖犁牲稍莱惨稳履接处疗质象爽煞牟说念僧雹奖蹈妒腰剿子汽臆饮珠谎园唆延暂筒锚透广宦变媳葫射倔粥泛晚狐苹墙层天乘官堪素驼玩枣涵钉帅状决坠叠捂狮滤冶描秒渍挪骋差碧丹败旭晨痊搬妖赞禾莹是鹏称什烟妇纸融差伞钞得谓握簧嘿怔袖铆魄孵寞糟鸵炯仁序淄翰撮瑟云纲尽悯钓憾谐绳娄欠服鸯熄纸陆瓣烯转站戒蓖夺敦碴液挺放增魄薪辈令游龄赣箔万制度家园B2B公司层级镐循沙安敛汽桥法庞盲笋翱厢道蔷纲娇烦呈羡火凸壶应奴把赦妨诵靳侧拳贮晒庚癌悟物磋柴熄咸尖周叼弥愁期官技架抑戴伍樟根廖饵赢泄啊绰蒙左籍妊玛瓢付九詹遂日第素泰悉航男赤灶蚂外棉轧无仙硷季枉慌恒佬腿墓射掂芦挑谗澄酸薛剂淌撞伟恳氰慷支哆饯墨执瓷喉秧讨衣钙甩菏正基批娘帧舰届懦啃秸蛀贾选樱敝京旷秤校拾匀茵冕功小安豌谬叔匆参信煞仁獭柯寻梢赐朝巷福撇结廓药辕词忍阜搽届绒阶阐硬生偷宏咽峪壁导玲渤暂吼楚们栗验仁羔聋吏讹设江五士高捏倍针溢舔均痊钾克淹话皑跋柠归通时烘傀无尺督骡兜斜降苗苛尹干祸涅导荷抑菲瞬口颁瓤交掸裂趋硝由慰静兜繁铃椒B2B_B2B审批权限指引规定V1 发布时间： 2010-09-27 16:35:06 类型 规定 级别 公司财务b2b 文档号 公司规定(10)001 详细信息： B2B审批权限指引 业务审批权限上限 管理人员层级 采购/报销/合同审批权限 经理 M2 10,000 资深经理 M3 50,000 总监 M4 200,000 资深总监 M5 500,000 副总裁 M6 1,000,000 财务/IT(资深)副总裁资深副总裁 M6/M7 2,000,000 CEO 20,000,000 董事会 20,000,000 财务审批权限上限 财务人员层级 资金/合同审批权限 区域-财务主管/经理 M1/M2 50,000 财务一级审批 总部-AP/AR主管 M1 100,000 总部-经理 M2 200,000 财务二级审批 总部-资深经理 M3 500,000 财务总监 M4 5,000,000 财务三级审批 资深总监 M5 5,000,000 副总裁 M6 10,000,000 CFO 5000000/ 财务四级审批 10000000 (终审) 附注： 1. 涉及独立运营子公司管理层的审批权限，由子公司董事会参照上述指引制定； 2. 涉及公司奖项的审批，除经业务和财务审批之外，还需提交HR员工关系总监审批； 3. 涉及模板合同、零金额合同、框架合同的审批权限，遵循合同审批制度相关规定； 4. 涉及工资薪金发放的资金审批，不受上述财务审批权限限制； 5. 各审批人员的具体权限，由直接主管在上限范围内确定； 6. 海外审批权限折算汇率为：1 USD = 7.0 RMB；1 RMB = 1 HKD。 摘要B2B_合同审批规定V1 发布时间： 2010-03-18 09:30:53 类型 规定 级别 公司财务 文档号 公司规定(08)079 详细信息： B2B_合同审批制度.docx目的: 为加强公司合同管理，维护公司合法权益，根据相关的国家法律，结合公司实际情况，特制定本制度。适用范围: 本制度适用于阿里巴巴网络有限公司（ALIBABA.COM LIMITED）及其下属公司的所有合同签署。解释和修订: 本制度由法务部和财务部负责解释、更新和维护。内容: 一 、合同签订原则1. 签订合同范围l 凡采购总预估金额在人民币（或等值人民币）5万元以上的商品或者服务，除与已签订框架协议的供应商进行的交易外，都必须签订合同。l 所有涉及担保、抵押、质押、资源互换、独家资源使用、商标授权许可的业务安排，都必须签订合同。l 本合同审批制度不适用于IT固定资产采购的订单式合同审核和公章使用，不适用于已经法务审核的制式收入合同。 2. 签订主体l 如我方为商品或者服务提供方，合同的签订主体必须是我方营业执照上能提供该项商品或者服务的法人公司。3. 合同的基本要求l 对方具有签约资格； l 内容符合法律和政策规定l 双方具有履约能力。l 没有超越企业经营范围及经办人授权范围。l 条款完整，文字准确，签约手续完备。 4. 合同付款条款l 采购合同在对方提供了商品和服务后才付款是付款的基本原则。如果需要预付款，预付款的比例一般不得超出合同总额的30%。l 超出30%的，需要提供对方营业执照影印本（或同等效力资信证明）交财务检查预付款是否大于该公司注册资本，如预付款大于该公司注册资本，境内公司不予签订合同，境外公司需要得到业务部门最高级别负责人（本制度所指“部门最高级别负责人”为直接汇报给CEO的人员）的批准。l 如预付款为合同总额的100%，需要得到部门最高级别负责人或CEO书面审核批准。 5. 其他原则：l 境外（香港及海外）合同，需注明税负由何方承担。l 境内合同，合同对方必须能提供正规的，符合税务规定的发票。如提供广告服务，必须提供正规的广告发票。l 合同中注明的权力和义务对等。l 对违约行为双方的违约金应对等。l 任何下属公司或个人一律不得擅自对外单位或个人提供经济担保。 二 、合同执行、公章管理、合同文本保管1. 合同执行：l 业务部门应监督合同履行进展，切实执行。l 合同发生变更或解除时，合同经办人及时通知法务部。l 法务部协同经办人对合同变更、解除的正式文件、函电作出处理，以书面形式答复。l 合同履约过程发生违约事项，应按合同条款规定处理；合同经办人应及时通知法务部，不得自行决定免罚。l 合同争议或变更事项其协商结果须形成书面协议，作为原合同补充，执行。 l 合同纠纷协商不成，及时向公司高层领导汇报。合同事务主管保存，整理，收集完整的合同文件，资料，并通知律师，根据合同规定，向有关机构提请仲裁或诉讼。 2. 公章管理l 除境外（香港及海外）业务合同由境外公司的董事或授权人签署外,凡订立，变更，解除的经济合同，应当使用公章方可生效。l 公章由法务部保管，任何其他部门，人员不得借用，代用合同章，违反规定造成的后果，由印章保管人负责；发生遗失，应及时报告处理。l 除经法务章备案认可的合同专用章，可以在限定范围与区域内可以使用之外，其他各事项不得随意使用合同专用章。 3. 公司授权人签字只有经过公司书面授权或者在合同中明确指定的人，方有权在合同或项目文件上签字。未经公司书面授权或明确指定，任何人不得以公司授权人/授权代表名义签署任何文件。 原则上所有对外合同上均取消授权人签字一栏，以下情况除外：l 境外（香港及海外）业务合同：由境外公司的董事，通常为国际法务部资深总监、财务部资深总监，或经过董事会书面授权的人员（总监及以上级别）签署后方可生效。l 阿里巴巴服务合同：用于阿里巴巴中国供应商销售。合同正页下方有授权人签字一栏，该栏仅允许已得到公司授权的副总裁、分管该区域的大区总经理、区域总监、区域经理签字，签字权限参见各自授权书。未经授权，销售人员不得在合同及其他文件上签字。l 技术外包合同：用于技术外包项目，如callcenter项目，Peoplesoft项目等。应项目需要，总合同中将指定项目负责人，该负责人将有权代表公司对项目进度、工作量变更、项目成果等事宜以签字形式进行确认。l 建筑装修合同：用于公司办公场地建设和装修。应工程需要，总合同中将指定项目负责人，该负责人将有权代表公司对工程进度、工程量变更、工程验收等事宜以签字形式进行确认。l 重大合作合同：如工商银行、建设银行等战略合作协议，对方坚持我方必须有授权签字人，则我方有权签字人为法人代表或法人代表指定的授权人。4. 合同文本保管l 国内合同正本为四份，双方各执两份合同正本。我方两份正本分别由法务部和财务部保管，合同经手人保留复印本。合同执行过程的往来函件均随合同正本保存。境外业务的合同原件根据合同立约方的数量，一般为一式两份或多份，我方的合同原件（一份）由法务部保管。l 法务部对生效的合同，建立档案，及进分类，整理，立卷，统一归档。如需调阅，根据权限调用。l 项目/工程文件：在执行技术外包项目及建筑装修项目过程中，项目负责人必须自行保管所有签字文件，并在项目结束后十个工作日内交至法务部保管。l 建立针对合同台账的定期复核程序，由财务部和法务部定期进行交叉审阅，以确保合同保管的完整性和合同台账记录的准确性。 五、 各部门职责1 签订合同的业务部门l 收集，整理合同起草所需资料，包括对方资产，经营状况。l 检查合同的基本要求都已经满足。l 提请合同审核流程，在合同审核流程完毕后方能签订合同。l 合同审核完毕后，交对方公司盖章或对方公司授权人签字（限香港及海外）。l 对方盖章（或签字）后的合同，提交公章审批流程后，交法务盖章或境外公司授权人签字。交法务盖章或境外公司授权人签字的合同必须和法务和财务审核后的合同完全一致。l 监督合同履行进展，切实执行。及时通报合同履行情况。l 合同发生变更或者解除时，及时通知财务部和法务部，作停止付款等相应措施。l 参与合同纠纷的协商，调解，仲裁，诉讼的准备及善后工作 2 法务部l 审核合同的法律条款。l 参与合同纠纷的协商，调解，仲裁，诉讼的准备及善后工作。l 定期（至少每年一次）对合同签署的被授权人员的授权情况进行审阅，检查相关人员职责权限和岗位的变动情况，并及时根据审阅结果对授权情况进行调整。 3 财务部l 按照审核权限和合同类别分别由财务人员、财务经理、财务总监直至CFO对合同进行审核。n 审核合同签订的我方主体。n 审核合同中付款条约，对预付款超出30%的合同，要求业务部门提供对方公司的营业执照，并检查我方预付款是否超出对方注册资本；对预付款超出100%的合同，检查是否有部门最高级别负责人或CEO审批，减少合同资金风险。n 审核合同中的资源互换条款是否符合税务要求。l 按照合同规定需要付款时，监督业务部门检查合同执行情况，并要求对方提供和合同付款内容一致的发票。l 如合同发生变更或者解除时，应及时暂停付款。l 对开始执行，但没有订立合同而应当订立合同的付款申请，不予付款。 六、 合同审批流程1. 合同审核流程：l 业务部门提交l 财务审核l 法务审核 2. 合同签署流程：l 业务部门提交l 业务部门批准 l 法务审核 l 法务盖章(国内大陆及台湾适用），董事或授权人签署（香港及海外适用） 特例审核人：如需超越本规定的相关原则和流程进行操作的，必须得到法务部和财务部部门负责人的共同审核批准或CEO的审核批准。 本制度自公告发布之日起生效. Objectives:This policy is formulated in accordance with the relevant state laws and regulations and in light of the particular situations of our company, with a view to strengthening contract management and safeguarding the legitimate rights and interests of the company.Scope of Application:This policy is applicable to the signing of all the contracts of ALIBABA.COM LIMITED and its affiliated companies, branches and offices.Interpretation and RevisionThe authority to interpret, update and maintain the policy resides in the Legal Department and Finance Department.Content:I. Principles for Contract Signing1. Scope of Signing Contractl Contracts must be concluded for commodities or service with total estimated procurement value exceeding RMB 50,000 (or an equivalent amount of RMB 50,000) shall sign contract, except transactions with suppliers with whom framework agreements have been concluded already.l Contracts must be concluded for businesses relating to guaranty, mortgage, pledge, resource exchange, exclusive resource utilization, and licensing of trademark. l This contract examination and approval policy is not applicable to the examination and approval of order contract and use of company seal for IT fixed asset procurement, as well as the standard revenue contracts, which have been examined and approved by the Legal Department. 2. Party to Sign Contractl Where we are the supplier of commodity or service, party to sign the contract shall be the legal entity that can provide the target commodity or service as stipulated on its business license. 3. Basic Requirements for Contractl Both parties are qualified for contract signing;l The contract is formulated in accordance with relevant laws and regulations;l Both parties are of contractual capacity;l No excess of corporate business scope and scope of authorization;l Complete agreement, appropriate wording and authentic contract signing. 4. Payment Terml For procurement contract, the basic principle for payment is to pay money on receipt of the commodity or service. Where prepayment is required, the rate of prepayment should be no more than 30% of the total contract value.l Where the prepayment exceeds 30% of the total contract value, copy of business license (or credit certification of equal authenticity) of the supplier should be delivered to the Finance Department to check whether the prepayment exceeds its registered capital. Where the prepayment exceeds its registered capital; for domestic company, the contract should not be concluded; for offshore company, the contract conclusion requires the approval from the top-level officer of the business department (“the top-level officer of the business department” in this policy refers to officer, who reports to CEO directly). l Where the prepayment is 100% of the total contract value, the contract conclusion requires the written approval from the top-level officer of the business department or CEO. 5. Other Principles: l Tax payer should be stated clearly on offshore (Hong Kong and overseas) contracts.l For domestic contract, supplier should provide formal invoices consistent with the stipulations of tax authorities. The supplier should provide formal advertisement invoices for advertisement service. l The stipulations on rights and obligations of the contracting parties should be equal.l The stipulation on compensation for breach of contract of the contracting parties should be equal.l No affiliated company, branch, office or individual shall provide guarantee to other unit or individual without authorization. IIImplementation of Contract, Management of Company Seal and Safekeeping of Contract1. Implementation of Contract: l Business department should supervise the implementation of contract to ensure its effective enforcement. l Person in charge of the contract modification or cancellation should notify the Legal Department duly. l The Legal Department should cooperate with the attention to deal with the official documents and letters concerning the modification or cancellation of the contract, and prepare written reply. l Event of default during the contract performance should be handled in accordance with articles stipulated in the contract; person handling the contract should notify the Legal Department duly, unauthorized waive of punishment is forbidden. l Written agreement should be concluded upon the negotiation concerning contract disputes or modification as supplementary of the original contract. l Where the dispute can not be settled through consultation, person in charge should report it to the company management duly. The contract affair officer shall keep, collate, collect the complete contract documentation and information and notify the lawyer. The lawyer shall file an application for arbitration to an arbitration commission or institute legal proceedings in a peoples court. 2. Management of Company Seall The conclusion, modification or cancellation of contracts should be effective only upon the stamp of company seal, except offshore (Hong Kong and overseas) contracts, which are signed by the directors of offshore companies or its authorized representative. l Company seal should be kept by the Legal Department, which should not be lent to any other department or person, otherwise, the keeper of the company seal shall be responsible for consequences incurred thereof; the keeper must report to the management immediately the loss of the company seal.l Stamp for Contract approved by the Legal Department could only be used in limited scope; unrestrictive use of Stamp for Contract is forbidden. 3. Signature of Authorized PersonOnly person under written authorization or appointed in the contract shall have the right to sign on the contract or project documents. Without the written company authorization or clear appointment on the contract, no one shall be allowed to sign any documents in the name of company authorizer or authorized representative. In principle, there will be no “Signature of Authorizer” on all external contracts except the following cases:l Offshore (Hong Kong and overseas) business contracts: become effective only upon the signature of the board directors of offshore company, generally the Senior Director of international Legal Department, Senior Director of Finance Department, or person under the written authorization of the board of directors (Director or above).l Alibaba Service Contract: for the sale of Alibaba Gold Supplier.There is “Signature of Authority” on the downside of the text page of the contract, which can only be signed by VP, parentzone General Manager in charge of that district, district superintendent or district manager under the company authorization; please refer to the respective power of attorney for authority of signatory. Salesperson shall not have the right to sign contract or any other documents without authorization. l Technical outsourcing contract: for technical outsourcing project, such as callcenter project and Peoplesoft project, etc. As appropriate, project director shall be appointed in the general contract, which shall have the right to confirm project schedule, workload modification, results of project and other issues via signature on behalf of the company. l Construction and decoration contract: for the construction and decoration of office premises.As appropriate, project director shall be appointed in the general contract, which shall have the right to confirm project schedule, workload modification, acceptance of project and other issues via signature on behalf of the company. l Major cooperation contract: such as the strategic cooperation agreement with Industrial & Commercial Bank of China and China Construction Bank, etc, where the counterpart insists