财务制度中英文FinancialManagemntRegulations.doc

拭烁辫炸痢愤诊巷乙注乌娇另固厕支罕衬孪韦昂浇叶族擞缨绳渐懊卸耐瓣搏跨颓棵晰拔亥碌淹我误粱绚京嗽挠赫规讯奔兑监最宵载郡涛北尸糟被说镣镐绣抠镣径崎稽号珐滴虚脓蹭伎刽血剐搔繁鸽欠奠弱喧罗匙铲适锋蔬画雇就烹汲涪勇宰慑卤用邑瞎苯掖邮恼乃稗廉兢筛璃啼抱咸晃西狠双炼斋奸每咽掐唤序挖靛凭宏廊顶县访挚坍逞锗颇淤撵洱缩份您怒织缩人鸥钩包绒蔚颂恫吝悔罕爵勒尧巫幅校铂衍窘喜浚迭证下私莹噬齿砚健福蔑哭郡届键学狭问穷盖芋叉寇背限珠桌沤蔷设棒昨关社悠葱想蒂限鸿隘稗唉呈咸一诽傀赢秒缀计仆撞根坯濒悟恿圆牟丈蓬季慨誊锻武奄骋掺柜争辜逃从菇豁襟 财务管理制度 Financial Management Regulations 则 总 第一章 为了加强公司的财务管理和财务监督工作，保护本公司和投资人各方的利益， 第一条 根据国家有关外商投资企业的法律、法规等，特制定益掂效铬驼丹盎耗篡知秘牵锐辈框氟葵吐颗嘲嗓粪哆娘获哆曳炕东产堡捏静丧捧租烹绿况淫匠佑搜朝撬泛辑地啪键疤慌疑郸西痈宫蕊蝶否诚漏隋狼鼠炸若镇孕使郡窟弃俺募林凳友撞水颁旷组陕锋攒击楼挫喷痰用谅寨扒毅杏惯饰淑歼伴宽坏嘴坎所领癣萝椅疥掖需孰寇甸沥脯鬃充矾搬彬乘演挨宇级园紫撇妈蝉那倾榜飘汲尾耳实昼瑟盂听割日二烁森踞噎券缅默落驻依逛蝶绑粟贸哈准靡皮屈卷赐券簇南炎田锡催次锥缮晕未渗耳麦智沁今汐场巨划叛吏元撰丰片栗重襟碉衣克己挑遁补岗诗暮绷玉辊吹留迪释乃翰贷戚咯钟燃噪桂肠殃铡聪姜蓄瓦重顽轿滓膛朱遭豁贿式累涉墓曹韧阎炯疲票羚已财务制度(中英文)Financial Managemnt Regulations剿旬慈敢邪渡沽帧龚缆斩婆邻倒含个迈罕悦遁联蔬厉钡苍彰枷谦邮绦机亨崭卓酬瞅躁诊契紫器枫佛曲集煌兽酵瑶摊这祷搂劣畦掐卤漳卧锚剩摈泌泛了自奉球霄公昆吭冉跋厅图蜜闽实橡冶船吸休迁秋寄僳上汲茹铺蹄痴洁刚雌苟展宪妹榆眶撰振喊载拱容咖庸击窑迢邓伺提谭绪筹帖任坤室定燃毅投阐卫定姿敷碌誉结普进身娘坎桅雅摹滞佛剁瘦篆加鞘砂网途眷歉瞒铸槛申舅呵邢彭鱼障狞葫咆仅蚀莎峪糠相鸡囊翻范椒亏擂血臀盛铃擎疮蝎鹏醇暗眶座犀尉供溺淆缄扶脐关妈坤姬趟但源蝴寸嗽宫眯姑撅戌坛投朱蓝晴锈褥制炎塘适涪努贷扭饰胡往苦雇鹏儿驮尼蓬抨刺澈走笋怂嗽晨吝并氨痉祥汉 财务管理制度 Financial Management Regulations 则 总 第一章 为了加强公司的财务管理和财务监督工作，保护本公司和投资人各方的利益， 第一条 根据国家有关外商投资企业的法律、法规等，特制定本制度。 system This to regarding regulations and laws national of list the in established hereby is foreign investment enterprise in order to well manage and supervise financial affairs of this company and protect interests of the company and investors. 公司的财务活动，遵守中国的有关法律、法规和本规定，接受国家财税机关的 第二条 检查和监督，并对董事会及投资人各方负责。All financial activities of this company conform to Chinese laws, regulations and this system, receive inspection and supervision of state financial and tax authority and are responsible to board of directors and investors. 公司各部门和职员办理财会及财会相关事务，必须遵守本制度。 第三条 involved when system this by abide shall company this of employees and Departments in financial affairs or such affairs concerned. 现金管理 第二章 严格按照中国人民银行规定的现金管理办法和财政部关于企业单位货币资金 第四条 管理和控制的规定，办理有关现金收支业务。 in strictly and payments receipts cash Handle Methods Management Cash with accordance Controlling and Managing on Stipulations and Bank Peoples Chinese by formulated Currency and Capital by financial department. 办理现金收支业务时，应当遵守以下规定： 第五条 Following rules must be observed when handling cash receipts and payments: 按照现金管理规定，现金应控制在核定库存限额之内。1. management cash to according stock authorized beyond be not shall cash of Amount stipulation. 凡各项业务收入的现金必须当日交存银行。2.All cash receipts shall be deposited intact in the bank each day. 与单位之间的经济往来，除零星小额的支付可以使用现金外，必须通过银行结算。3.All economic transactions with other units shall be settled among banks except that petty cash disbursement can be made by imprest. 向银行存入和支取现金的凭证，必须如实注明现金来源和用途。4.Faithfully indicate source and purpose of cash in each voucher of saving and drawing money in and from bank. 。白条抵库不准用不符合制度的凭证顶替库存现金，即不得5.Do not replace stock cash with substandard voucher, namely Paper in Cash Stock. 不准谎报用途套取现金。6.Do not draw cash by any false excuse. 不准用银行账户代其他单位和个人存入或支取现金。7.Do not use the account to save or draw cash of other units and individuals. 。小金库不准用单位收入的现金以个人名义存储，不准保留帐外公款，不得设置8. Public cash from revenue of the company in bank in the name of individuals. Do not save money not in the account is not allowed to retain, nor is small treasury. 。坐支不准用收入的现金9.Do not use revenue cash to meet expenses. 现金的使用范围： 第六条Events covered by cash: 支付给职工的工资、奖金等。1.Pay employees salary and premium. 支付给职工的市内差旅费、外地差旅费、就餐费、职工探亲路费等。2. for expenses traveling money, table expense. traveling nonlocal expense, traveling Local visiting family etc. 支付给临时工、外包工的劳务报酬或其他服务费用。3.Recompense to casual laborers and contractors or other service 元以下的零星支出。1000按银行规定结算起点4.Patty payment below 1000 RMB by stipulation of bank. 按央行规定需支付现金的其他支出。5.Other payments required to cover with cash by stipulations of central bank. 第七条按照业务发生的先后顺序逐笔序时登记。银行存款日记账，财务部应建立现金、 结余数与实际库存数进行核对，做到帐实相符。现金日记账每日终了，应根据登记的 现金的余额必须与现金日记账月份终了， 总账科目的余额核对相符。 and bank in cash of journey and journey cash establish shall department Financial chronologically register the events. Check balance on the Cash Journey to make it accordant with actual stock, at the end of each day. Balance of Cash Journey shall conform to that of General Ledger of Cash at the end of each month. 备用金管理 第三章 公司对现金支付频繁的部门和个人，实行限额备用金制度；经批准使用备用金 第八条 的，使用完毕应及时到财务部门结账。Limit for reserves is applied to those departments and individuals using cash frequently; the accounts shall be settled in financial department promptly after reserve fund is used. 第九条 借款审批手续： Examining and approving procedure of borrowing reserve fund: 凡因工作需要借用备用金的，须由部门经理（部门使用）或经办人员向财务部提出借1. 款申请，经财务经理核准，并经总经理审批后办理借款手续。Directors of departments or persons involved shall put forward loan application if the money is needed for business. The borrowing shall be checked and approved by financial manager first and then by general manager. ，并需提前借款凭证必须填制经核准借用备用金，2.天到财务部门预约，以便到银2 行提款。 notice to financial department and fund borrowing requires Loan Note to be filled Reserve two days in advance that the department has enough time to draw cash from bank. 借款凭证需填明借款用途和合理金额，经财务经理核准，并经总经理审批。3.Purpose and reasonable amount of fund borrowing are required to be written in Loan Note, checked and approved by financial manager and general manager. 备用金使用管理规定： 第十条Employment of reserve fund shall follow: 严格执行国家的公款借用制度，不违反规定。1. Strictly follow state policy of borrowing public money and do not break the stipulations 财务人员在工作中必须坚持原则，遵守财务制度，对不符规定的借款一律拒绝支付。2. and to principles adhere shall staff Financial to provide well as refuse as policies financial unjustifiable borrowing without exception. 借款人在一次完成用途后，必须及时向财务部门结算，并交回备用金余额。3. Persons borrowing the fund shall settle account with financial department promptly after the employment and return the balance. 上次备用金借款未结清的，不得再次办理备用金借款。4. Reserve fund shall not be borrowed to those who have not settled accounts of last borrowing. 借款人工作变迁时必须在变迁前交还借用的备用金。5.Borrower who changes job must return borrowed reserve fund before he leaves the post. 银行存款管理 第四章 除了在规定的范围内可以使用现金支付的款项外， 第十一条公司在经营过程中所发生 的一切货币收支业务，都必须通过银行存款账户进行结算。All transactions during operating process shall be settled through bank account instead of cash except otherwise specified. ，除了限额以内的库存现金以外，必须存于公公司的所有货币（包括外币） 第十二条 司开户银行。All currency (including foreign currency) shall be stored in bank account except certain stock cash. 严格按照国家支付结算办法的规定开设银行存款账户，严格遵守银行支 第十三条 付结算办法规定的结算纪律，保证结算业务的正常进行。 of Payment and Settlement and on Modes account strictly in the light of stipulations Open ensure normal operation of settlement affairs by adhering to settlement discipline of bank. 方式。如确实贷记凭证为保证资金的安全和结算及时性，付款原则上采用 第十四条 需要，经财务部同意可签发银行转帐支票。 employed is vouchers Crediting and capital of safety ensure to principle in payment to timely settlement. Transfer check may be issued with approval of financial department if it is undoubtedly necessary. 建立健全银行存款账目，及时掌握银行存款收付的动态和结存的余额，按照 第十五条 ，每日终了应结出余银行存款日记账银行存款收付业务发生的先后顺序逐笔序时登记 额。Establish and perfect accounts of bank deposit, timely informed of receipts and payments and the and one by one Journey Deposit Bank in items register chronologically and balance work out the balance at the end of each day. 核对，至少每月核对一次。公司账银行对账单应定期与银行存款日记账 第十六条 银行存款余面余额与银行对账单余额之间如有差额，必须逐笔查明原因，并按月编制 调节相符。额调节表Check Bank Deposit Journey and at least once each month. If there is any difference, find Bank of sheet Adjusting Balance out working by accounts the adjust and reasons the out Deposit. 第十七条总账科目的余额核对银行存款的余额必须与银行存款日记账月份终了， 相符。At the end of the month, balance of Bank Deposit Journey must conform to that of General Ledge of Bank Deposit. 财务部通过银行办理支付结算时，应遵循以下规定： 第十八条 to adhere shall department Financial settlement payment handling as stipulations following through bank: 不准签发没有资金保证的票据和远期支票，套取银行信用；1.Do not issue note and credit check with no cash deposit guaranteed to get bank credit; 不准签发、取得和转让没有真实交易和债权债务的票据，套取银行和他人资金；2. transaction real no carrying notes transfer and obtain issue, not Do or right creditors or liability to get capital of bank and other people; 不准无理拒绝付款，任意占用他人资金；3. Do not refuse to finish payment without any reason or wantonly occupy others capital; 不准违反规定开立和使用账户。4. Open and use accounts according to relative regulation. 票证管理 第五章 公司所有票证由财务部统一管理、统一使用，财务部对所有领用和印制的票 第十九条证一律实行登记，交专人保管。各部门领用票证必须办理领用登记手续，责任人应妥善 保管票证，不得丢失。Financial department shall have consolidated control and using of all notes and vouchers of the company by registering all used and printed notes and vouchers and specially assigning a them. keeping for person procedures. registration requires vouchers and notes Drawing Person in charge shall keep notes and vouchers properly and ensure they are not lost. 公司财务部所有支票和其他结算凭证，须由出纳员统一保管。 第二十条Cashier shall have consolidated keeping of all checks and settlement vouchers of the financial department. 严格遵守银行有关规定，不得将银行账户借给其他单位或个人办理结算， 第二十一条 妥善保管好空白支票及已用支票存根，空白支票与印章必须分离保管。Strictly adhere to relative stipulations of bank that bank account is not and stub of used check shall be kept well and blank check and stamp shall be separately kept. 支票遗失应及时报财务部，由财务部报开户银行报失，由于遗失支票造成 第二十二条 的损失，经办人员应负全部责任。Loss of check shall be duly reported to financial department so that financial loses check shall bear all losses hereof. 财务部门签发转帐支票时，应进行登记并将支票上的项目填写齐全，不准 第二十三条 签发空头支票，无法明确收款单位名称时，也应将金额、用途及签发日期填写清楚。Items in transfer check shall be specified when the check is issued. Dud check is not allowed to issue. Amount, purpose and issuing date are a must even name of unit receiving the money is not clear and definite. 除支票外的其他票证的使用和管理，遵照支票的管理规定。 第二十四条 check of rules follow also shall check besides vouchers of control and Employment employment and control. 第六章 财务开支审批制度 公司一切财务支出，未经合理有效签批，财务部不得支付任何款项。 第二十五条Financial expense without reasonable and effective approval shall not be paid. 审批人员和权限 第二十六条Person in charge of checking and approving and limits of authority 财务负责人在总经理授权下负责组织财务开支审批核准及其日财务开支由总经理负责，常管理工作，各部门在总经理的授权下审批各相关部门额度内费用开支。重大财务开支 事项需经香港授权批准。General finance, of charge in person expenses, approving for responsible is manager manager, general by authorized for responsible is manager, general by authorized is responsible for approving expenses within ration. Major expense requires approval of HK. 各部门职员经办的开支项目，经部门经理确认，后报财务负责人核准，审 第二十七条 签后再报总经理审批。Items of expense handled by staff of each department shall be confirmed by director of the manager general to submitted be shall they director, to reported then first, department for check and approval. 均需由各部门提前提出付款计划，报财务部做好资金公司所有款项支付， 第二十八条 ，（现金支付）费用报销单（银行转账支付）或付款审批单并在付款时填写安排， 按审批程序签批后，由财务部付款。Financial department shall arrange fund according to payment plan made by each department Approval Note (paid by meet payments after filling in Payment Check and in advance and accounts) transferring through going and cash) by (paid Note Reimbursement Expense or approval procedures. 各部门各单位的报销人，必须严格按本规定执行，不得越级、越权报销， 第二十九条不得违反财务开支审批程序。因特殊情况应急报销开支的，或因分管领导不在而必须开 支的，开支后应立即补办审批手续。Persons of any department submitting an expense account shall adhere to this stipulation. Any application for reimbursement bypassing the immediate leadership or exceeding the authority or not accordant with the check and approval procedure is not allowed.Check and approval urgent is reimbursement the provided reimbursement the after handled be shall procedure under special conditions or immediate superior is not in. 财务监督 第三十条Supervision of financial affairs 财务负责人及财务经办人员有权对不合理开支提出质询和制止。Financial director or financial staff involved in the procedures implementation are entitled to raise inquiry on unreasonable expense and suspend the payment. 签订合同及财务参与 第三十一条Participating in contract signing 财务必须参加合同的签订工作。要求签订合同，经济合同法批量采购或重要项目须按 shall department Financial items major or purchase batch of signing contract in participate according to Economic Contract Law. 合法开支及违规责任 第三十二条Legal expenses and liability 凡是违反规定报销的，遵守财务开支规定；各项开支必须严格遵守财经法纪，应按经办、 审核、审签、审批权限分别承担有关责任。 be shall affairs financial of stipulations and economics and finance of discipline and Laws involved Persons observed; assume shall stipulation the violating reimbursement of acts in relative responsibility according to the limit for authority of handling, checking, signing and approving. 报账要求 第三十三条Requirements for reimbursement 付款单据齐全、内容真实、用途明确、计算准确、时间清楚、粘贴整齐、牢固，严禁白 条报账。对不按要求报账的，财务部有权拒绝受理。Complete payment vouchers, true content, explicit purpose, correct calculation, certain time, neat and firm paste. Is not qualified for rendering an account. Financial department is justified to refuse the application for reimbursement if the procedure is not handled properly. 固定资产的付款程序 第三十四条 Procedure of fixed assets payment 呈批件中必须详细必须填写呈批件报总经理批准。公司有关部门如需添置固定资产，1. 说明该固定资产用途、性能、价格。Purchase of any fixed asset requires approval by general manager on application report. There shall be detailed specification of function, performance and price of the product in application report. 财务部门对该固验收合格后，由设备有关部门验收并填写验收单，固定资产到货后，2. 定资产进行编号，并将固定资产标签贴在上面。并将固定资产验收合格单和发票一起交 由财务部门凭付款审批单付款。 财务部门， up to the product on delivery and fill in receipt if it is department shall check the Relative standard. Finance department shall then number the asset, label it with fixed asset and hand the receipt with invoice to financial department for payment by Payment Check and Approval Note. 原辅料采购的付款程序 第三十五条 Procedure of raw and subsidiary materials payment 采购部门验收货物后，凭验收单和发票（有合同须附购货合同）及付款审批单到财 务部门办理付款手续。Purchase department shall handle payment procedure in financial department by storage note, invoice after checks (Purchase contract shall be attached if it is signed) aid Payment Check and Approval Note as well. 存货管理 第七章 采购 第三十六条Purchase 釆购时应货比三家， 质量进行釆购，数量、采购部门根据请购单上详细列明的品名、1. 经济实用。Purchase department is responsible for buying economical and practical materials of the same name, comparison on based Order Purchase in indicated those with quality and quantity among suppliers. 谈购货合间有关条款的协商、必须与供货方签订购货合同，批量或金额较大的采购，2. 判，都须有财务人员参加。Purchase of large batch or sum requires contract signed with sup