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财务管理制度<试行〉Financial ManagementReguI at i onsProposed第一章总则第一条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,根据国家有关外商投资企业的法律、法规等,特制定本制度
1.This systemi shereby estab I i shed i n the I i st ofnat i ona I I awsand regulationsregard i ng to forei gn i nvestmententerpr i se i n orderto weI Imanage andsuperv i sefinancial affa i rsof thi scompany and protect interestsof thecompany and i nvestors.第二条本制度适用于XX有限公司
2.This systemis applicableto XXCo.,Ltd.第三条公司的财务活动,遵守中国的有关法律、法规和本规定,接受国家财税机关的检查和监督,并对董事会及投资人各方负责
3.Al I financial activitiesof this company conform to ChineseIaws,reguI at i onsandth i s system,rece i ve i nspect i on andsuperv is i on of state f i nanc i a I andtaxauthor i ty andare respons i bIeto boardof d i rectors andi nvestors.第四条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
4.Departments andempIoyees ofthiscompanyshaI Iabide bythis systemwhen i nvoIved in f i nanc i a Iaffairs orsuch affai rsconcerned.第二章现金管理第五条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管理和控制的规定,办理有关现金收支业务
5.Hand Iecash receiptsand paymentsstr ictIy i naccordance withCash ManagementMethodsformuIated byCh inese PeopIe*s Bankand St i puI at ions on Managingand ControI I ingCurrencyand Capita I byf i nancia I department.第六条办理现金收支业务时,应当遵守以下规定
6.Fol lowingruIes mustbeobserved whenhand Iing cash receiptsand payments:
1.按照现金管理规定,现金应控制在核定库存限额之内
6.1Amount of cash shaI I notbe beyondauthor i zed stockaccord i ng tocashmanagement st i puI at i on.
2.凡各项业务收入的现金必须当日交存银行
6.2Al Icash receiptsshaI I be depositedintact in the bankeach day.
3.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
6.3Al Ieconomic transact ions withother unitsshaI I be sett Ied amongbanksexcept thatpetty cashdisbursement canbe madeby imprest.
4.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
6.4Faithfully indicatesource andpurpose of cash ineach voucherof savinganddrawing money in andfrom bank.
5.不准用不符合制度的凭证顶替库存现金,即不得“白条抵库”
6.5Do notrep Iace stock cash withsubstandard voucher,name IyPaper inCashStock
11.
6.不准谎报用途套取现金
6.6Do notdraw cash by anyfa Iseexcuse.
7.不准用银行账户代其他单位和个人存入或支取现金
6.7Do notuse the account tosave ordraw cashof otherunits andi ndivi duaIs.8•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”小金库
6.8Do notsave cash from revenueof thecompany in bankinthe nameof ind ivi dua I s.Pub Ii cmoney notinthe account is not a I I owed to reta in,nor is smaI I treasury.9•不准用收入的现金坐支
6.9Do notuse revenuecash tomeet expenses.第七条现金的使用范围
7.Events coveredby cash:
1.支付给职工的工资、奖金等
2.1Pay andpremium.
3.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
7.2LocaI traveIi ng expense,non Ioca ItraveIi ngexpense,tabIe money,traveIi ngexpenses forvisiting famiIyetc.
8.支付给临时工、外包工的劳务报酬或其他服务费用
9.3Recompense tocasuaI Iaborersand contractorsor otherserv ice10按银行规定结算起点1000元以下的零星支出114Patty paymentbe Iow1000RMB byst i puI at ionof bank.12按央行规定需支付现金的其他支出135Other paymentsrequ i red tocover withcashbyst ipuI ati onsof centraIbank.第八条凡超过2000元以上的现金支出,必须提前二天报财务部,以便及时向银行预约提款
8.Payments ofover2000RMB shaI I bereported to financial department two days in advancesothat the department candraw cashfrom bankin time.第九条财务部应建立现金、银行存款日记账,按照业务发生的先后顺序逐笔序时登记每日终了,应根据登记的“现金日记账”结余数与实际库存数进行核对,做到帐实相符月份终了,“现金日记账”的余额必须与“现金”总账科目的余额核对相符Financial department shaI Iestab Iishcash journey
9.and journeyofcashin bankand chronologicallyregisterthe events.Check ba Iance onthe CashJourneynto makeit accordantwith actuaIstock,at theend of each day.Ba Ianceof CashJourney shaI Iconform tothat ofGeneral Ledgerof Cashat theend ofeachmonth.第三章备用金管理第十条公司对现金支付频繁的部门和个人,实行限额备用金制度;经批准使用备用金的,使用完毕应及时到财务部门结账
10.Limit forreserves isappIied to those departmentsand individuaIsus i ngcashfrequentIy;the accountsshaI I be sett Ied inf i nanc i a Idepartmentprompt Iyafter reserve fundi sused.第十一条借款审批手续
11.Examining andapproving procedureof borrowingreserve fund:
1.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款申请,经财务经理核准,并经总经理审批后办理借款手续
21.1Di rectorsof departmentsor personsinvoIved shaI I putforward IoanappIicat ion if the moneyis neededfor busi ness.The borrowingshaI I bechecked andapproved byf inancia I managerf i rst and then by genera I manager.
3.经核准借用备用金,必须填制《借款凭证》,并需提前2天到财务部门预约,以便到银行提款
41.2Reserve fundborrowing requ i resLoan Noteto befilled andnotice tofinancial departmenttwodaysinadvance that thedepartmenthas enoughtime todrawcashfrombank.
5.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
61.3Purpose andreasonabIe amountof fundborrowi ngare required to bewri tteninLoan Note,checked andapproved byf inanc i a I manager and generaI manager.第十二条备用金限额规定部门经理最高5000元,一般员工最高2000元;特殊情况需超出限额的,须经总经理审批
12.Limit toreserves borrowed:upper Iimitfor director of department is5000RMB andgeneraI Iyit is2000RMB;Borrowing ofreserves beyondI imitfor extraordi naryevents requi rescheck and approvaIbygenera I manager.第十三条临时备用金的借款期限最长不得超过一个月特殊情况需延长的,需重新力、理借款手续
13.Time limitfor temporari I y borrowed reservefund is onemonth.Iftime extension is neededunder specia I conditions,borrowi ngprocedure shaI Ibere-hand Ied.第十四条备用金使用管理规定:
14.EmpIoyment ofreservefundshaI Ifol low:
1.严格执行国家的公款借用制度,不违反规定
14.1Strictly follow statepoI icyof borrowingpub Iic moneyand donot breakthest ipuI ati ons
2.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
14.2Financial staffshaI I adhere toprinciples andfinancial policiesas weI I asrefuse toprovide unjustifiableborrowing withoutexception.
3.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
14.3Persons borrowingthe fundshaI IsettIeaccount withfinaneia Idepartmentprompt Iyafter theempIoyment andreturn theba Iance.
4.上次备用金借款未结清的,不得再次办理备用金借款
14.4Reserve fundsha II notbe borrowedtothosewho havenot settIed accountsofIast borrowing.
5.借款人工作变迁时必须在变迁前交还借用的备用金
14.5Borrower whochanges jobmust returnborrowed reservefund beforeheIeavesthe post.第四章银行存款管理第十五条除了在规定的范围内可以使用现金支付的款项外,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
15.Al Itransactionsdur ingoperat ingprocess shaI IbesettIedthrough bankaccount insteadofcashexcept otherwise specified.第十六条公司的所有货币(包括外币),除了限额以内的库存现金以外,必须存于公司开户银行
16.Al Icurrency includingforeign currencyshaI Ibe storedin bankaccount exceptcertai nstockcash.第十七条严格按照国家《支付结算办法》的规定开设银行存款账户,严格遵守银行支付结算办法规定的结算纪律,保证结算业务的正常进行
17.Open accountstr ictIyinthe Ii ghtofstipuIati onsonModes ofPayment andSettIement andensure norma I operationof settIement affairsby adheri ngto settIementdiscipl ineof bank.第十八条为保证资金的安全和结算及时性,付款原则上采用贷记凭证”方式如确实需要,经财务部同意可签发银行转帐支票
18.Crediting vouchersis empIoyedto paymentin principleto ensuresafety of capita Iandtimely settIement.Transfer checkmay bei ssuedwith approvaIof f inanc ia I departmentif itis undoubtedIy necessary.第十九条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,按照银行存款收付业务发生的先后顺序逐笔序时登记”银行存款日记账二每日终了应结出余额
19.Estab Iish andperfect accountsof bankdepos it,timely i nformed ofrece ipts andpaymentsandtheba Ianceand chronological Iyregi steri ternsin BankDeposit Journeyoneby oneand workout theba Ianceattheend ofeachday.第二十条出纳员应定期向财务经理报送《资金报表》,以便财务经理及时掌握公司资金状况,合理安排资金
20.Cashier shaI I termlysubmit CapitalReport Formtofinancialmanager sothat financialmanager isinformedofcapita I conditionsof thecompany timelyand arrangecapita IproperIy.第二十一条银行存款日记账应定期与银行对账单核对,至少每月核对一次公司账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“银行存款余额调节表”调节相符
21.Check BankDepos it Journeyand atI eastonce eachmonth.If thereis anydifference,find outthe reasonsand adjustthe accountsby worki ngout BaIance Adjusti ngsheet ofBankDepos it.第二十二条月份终了,“银行存款日记账”的余额必须与“银行存款”总账科目的余额核对相符
22.At theendof the month,baIanceof BankDeposit Journeymustconformtothat ofGeneraI Ledgeof BankDeposit
11.第二十三条财务部通过银行办理支付结算时,应遵循以下规定
23.Financia Idepartment shaI Iadhereto following stipuI ations ashand Ii ngpaymentsett Iementthrough bank:
1.不准签发没有资金保证的票据和远期支票,套取银行信用;
23.1Do notissue noteand creditcheck withno cashdeposit guaranteedto getbankcredit;
2.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;
23.2Do notissue,obtain andtransfer notescarrying noreaI transactionorcreditors ri ghtor liabilityto getcapitaIof bankand otherpeopIe;
3.不准无理拒绝付款,任意占用他人资金;
23.3Do notrefuse tofinish paymentwithout anyreason orwanton Iyoccupyothers capitaI;
4.不准违反规定开立和使用账户
23.4Open and use accountsaccord i ngtore Iati ve reguIation.第五章票证管理第二十四条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
24.Fi nanci aIdepartmentshaII haveconsoIidated controI andusing of aII notes andvouchersofthecompany byregi steringaII usedandpri ntednotes and vouchers andspeciallyassigning aperson forkeeping them.Drawing notes andvouchersrequi resregistrat ionprocedures.Person in charge shaII keepnotesandvouchers properIy andensure theyare notIost.第二十五条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
25.Cash ier shaII haveconsoIi datedkeep ingofaII checksand settIement vouchersofthe financialdepartment.第二十六条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,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
26.Strictly adheretoreIativestipuIationsof bankthat bankaccountisnotandstub ofused check sha IIbekept weIIand bI ankcheckandstamp shaIIbeseparate Iykept.第二十七条支票遗失应及时报财务部,由财务部报开户银行报失,由于遗失支票造成的损失,经办人员应负全部责任
27.Loss ofcheckshaIIbe duIyreported tof inanciaIdepartment sothat financiaIIoses checkshaIIbear aIIIosses hereof.第二十八条经办人员因业务需要,要求财务部签发银行转帐支票或支付货款时,事先必须按规定办理手续,待业务结束后,经办人必须及时办理销帐手续,不得拖延,未办销账手续前由经办人负责,同时财务人员有权拒绝签发新的转帐支票
28.Procedures mustgo throughprov i ded anyperson requi restransfer check i ssuedor paymentofgoods reaIized byfinanciaIdepartment.The handI ermust write offtheaccountpromptIy afterthe transactionisover.Otherwi sefinanciaI staffare justif iedtorefuseto issue newtransfer checks.第二十九条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
29.I ternsintransfer checkshaIIbe specifiedwhen thecheckisissued.Dud checki snotaIIowedto issue.Amount,purpose andi ssuingdate area musteven nameof unitrecei vingthemoneyisnot cIear anddef inite.第三十条除支票外的其他票证的使用和管理,遵照支票的管理规定
30.EmpIoyment and controI ofvouchers besides checkshaIIaIso follow ruIesof checkempIoymentandcontroI.第六章财务开支审批制度第三十一条付款原则
31.Payment ruIe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Financial expensewithout reasonabIeand effectiveapprovaI shaIInotbe paid.第三十二条开支预算
32.Expense budget公司财务开支实行预算管理,有计划开支公司各部门根据业务管理和财务开支内容制定开支计划,各部门编制的开支计划经批准后报财务部,由财务部汇总编制公司财务开支预算年度开支预算Budget of financial expenseshaIIbe made.Each departmentshaIIdraw upexpense pIanaccordi ngto itsaffairsanditems andreport tofinancialdepartmentafter approvaI.Financialdepartment is responsibIe forworking outfinanciaIexpend iture budgetannua Iexpendi turebudget afterco IIect ing pIansfrom each department.第三十三条资金安排
33.Fund arrangement财务部根据开支预算有计划安排资金,确保公司各项财务开支在批准的预算开支范围内的项目,由财务部审核,经副总经理、总经理审批临时计划外开支,由各部门提交报告,先报财务负责人审核,后报副总经理、总经理审批,重大事项报董事长或经董事会审批Financial departmentshaIIarrange fundaccording tothe budgetto ensureaII expensesaremet.Approved itemsintheIi stof expensebudget shaIIbe checkedby financialdepartmentand approvedby deputy genera Imanager andgenera Imanager.As toitems ofexpenses beyondbudget,eachdepartmentshaIIsubmit areport toperson incharge off inancefi rstfor check,then todeputygenera Imanagerandgenera Imanagerfor approvaIand tocha irman ofboardor boardof di rectorsfor furtherapprovaI if majorevents areconcerned.第三十四条审批人员和权限
34.Person incharge ofchecking andapproving andI imitsof author ity贝才务开支由总经理负责,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常管理工作,副总经理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董事会或董事会授权批准Genera Imanagerisrespons i bIe for approvingexpenses,person inchargeoffi nance,author ized bygeneraImanager,isresponsibIeforauthorized bygeneraImanager,is responsibIe forapproving expenseswithin ration.Major expenserequires approvaIof boardofdi rectors orapprovaI authorizedby boardofdirectors.第三十五条审批内容及额度
35.Expenses andthe ration forapprova I公司的日常费用开支无论额度大小均有各部门经理提出后,送交财务负责人审查核。