万科集团资金收支计划管理制度

serious aspects of general discipline, strictly investigate and prosecute cases of violation of, advancing the construction of anti-corruption, strongly shape the party members and cadres of the breeze upright, make the Countys development environment has been greatly improved. January 5, 2015, I in just to * work for more than two months of when, on to County leaders Shang has a section to case strict JI, clean politics of independent Commission against corruption party lecture, in analysis original * city municipal authority Secretary Zhang Jianhui bribery case, and original * County Business Administration Council * bribery case, case of based Shang, with everyone forget life of seven pen account (zhengzhizhang, and economic accounts, and honorary account, and family account, and family account, and free account, and health account), This lesson in the participating comrades also have larger repercussions. After the class, some County leaders and Township, sector leaders are on a lot of party lecture in person, such as County of County party Committee, Member of the Commission for discipline inspection * has further to the County Prosecutors Office, aquatic farming systems, health systems, land systems sectors on the cadres and workers of the independent Commission against corruption, so that our leaders are a very good warning education. However, while we focus on clean government, repeated in different conferences and different occasions stressed that leading cadres must clean, honest, but the discipline is still repeated, often. Not long ago, the County had a collective bribery case: this case is currently under trial by legal means, they will be punished by law. Analysis of the case, there are three characteristics: one is the lack of awareness of the ICAC. National staff for project check acceptance or carried out other Center work, just a items work duties, and often we of some comrade, in carried out some work Shi always first thought money, thought have funding, and have grants, and have award, has benefits of on Rob with dry, no benefits on didnt want to dry, and attendance also not output, some even suffered not money temptation of test, trying to seek benefits, can said this is a independent Commission against corruption consciousness weak of performance. Second, daring, dare to. People involved have to charge * wouldnt covers such a broad, such as object so much, which also operates through an intermediary, such luck, greed, how could I not have an accident? c there is no tree . Months to this year April discipline monitored organ handling disciplinary illegal case of situation analysis view, current of negative corruption phenomenon in I County some sector and field still easy sent more sent, some members cadres disciplinary illegal problem still compared serious, County anti-corruption construction faced with many new situation new problem: 1. Members cadres disciplinary illegal case still is easy sent more sent situation, especially rural members cadres disciplinary illegal case increased. According to statistics, between January 2014 and October this year, the County discipline inspection and supervisory organs were disciplined party * one, involving section 7 of leading cadres who transferred to judicial organs for 12 people; 2. violation problems in key areas, some economic corruption cases involving large. Some major areas such as construction, land acquisition, special fund management as well as in the areas of administrative examination and approval,万科集团资金收支计划管理制度（MHKG-CW-ZD-001）corporate restructuring, bidding for construction projects and other important aspects, there are still many problems. Serious violation cases involving more serious cases, a bad influence. Last year, discipline inspection and supervision organs investigated and dealt with 3. Woan, conspiracy case, in which case obviously increased, using his power to seek illegal interests to highlight specific contacts. In past corruption less sectors and areas also show momentum, such as land, education, health system, individual sector leaders dereliction, bribery and corruption, as well as violations of financial discipline have continued to increase, resulting in serious loss of State-owned assets. For example, last year the County discipline inspection and supervision organs from a special inspection found 4. means and concealed, some disciplinary nature. From disciplinary case of nature see, corruption bribery, and dereliction of malfeasance compared highlight, damage socialist economic order case has rose trend; from occurred field see, main occurred in land expropriation, and engineering construction, has management power of sector, like in land expropriation process in the fraud take funds, or using terms eat, and took, and card, and to and negligence, and work mutual shuffle wrangling,; from modus operandi means Shang see, modus operandi means more more hidden, Wo case, and series case of case constantly increased, plot serious, effect bad. It can be said that the current anti-corruption situation remains severe. Against corruption are self-evident, it to kill the will of the party, smashed the party ranks, eventually leading to loss of progressiveness and combat effectiveness and cohesion of the party. Resolutely punishing and effectively preventing corruption is always a major political task of our party attached great importance to do a good job. Hu Jintao, General Secretary of the year 71 in a major speech that: the spirit of slack risk, risk of inadequate capacity, people out of danger, risk of corruption, more sharply in front of the party. If corruption is not effectively punished, the party will lose the peoples trust and support. In recent years, Central continuous out punch anti-corruption, independent Commission against corruption guidelines, and style clean government accountability, and rural grass-roots cadres clean perform duties several provides, a independent Commission against corruption new rules intensive introduced, sword refers to various corruption phenomenon; 2014 national on has 2,612 name provincial official for corruption rot was penalty, handling cases of efforts unprecedented; strict 5 a is strictly prohibited, and 17 a no, and 5 a are general discipline requirements, serious investigation violation organization personnel discipline of behavior and so on, all show has central strict. Posture, enhance the alertness and consciousness of resisting corruption, remain highly conscious and alert, always tighten the honesty in politics this string, diligent, honest and sound the alarm bell. How leading cadres corruption, parsing the second line of defense held aspirations of self as a preventive measure and any man on the road to delinquency, first of all is the idea of defense was beaten, and then step by step on the road to delinquency. Only the slim aspirations to curb greed; only preventive measure, in order to adhere to the bottom line. Leading cadres power and achievement and other values directly reflect its value, power, record total views and perspectives, values and orientation of the leaders had a decisive1 目的：为了增强集团资金管理的规范性、计划性和有序性，提高资金使用效率和风险管理能力，特制订本制度。2 适用范围：本制度适用于万科控股集团有限公司及下属各子公司。3 定义：3.1资金收支计划管理：是指集团对现有资金及未来一年（年度计划）或未来一个月（月度资金收支计划）的资金流入、流出等资金全过程的计划管理。3.2资金收支计划：是集团以计划表格形式下发的执行文件，是各子公司年度承包经营责任制合同的组成部分，计划实际执行情况也是集团考核各级领导的一项指标。4 职责：4.1集团财经部：4.1.1 作为集团资金收支计划管理的归口管理部门，通过资金收支计划对子公司进行资金管理。4.1.2培训和指导各下属子公司正确编制资金收支计划，督促、检查各下属子公司资金收支计划编制的进度。4.1.3 负责审批后资金收支计划的下发及经审批资金的调度。4.1.4分析子公司资金收支计划执行的差异情况，督导子公司切实执行资金收支计划。4.1.5 根据各子公司资金收支计划执行报告，编报集团资金收支计划执行情况分析报告，并提交集团高层领导。4.2 子公司财经部：4.2.1负责子公司资金收支计划管理、资金支付各项工作。4.2.2 组织子公司资金收支计划的编报工作，督促各相关部门资金收支计划编制进度。4.2.3 汇总编制子公司总资金收支计划并提交集团财经部。4.2.4 监督子公司资金收支计划方案的执行情况，定期向集团财经部提交财务资金收支计划执行情况和差异分析报告。5 程序及内容5.1资金收支计划的编制原则：5.1.1量入为出，整体平衡原则；需要兼顾集团整体及子公司的现金流，保证集团整体现金流入、流出的合理统一。5.1.2精益求精：以项目目标成本为基础，以实际收支、相关合同为依据，编制年度及月度资金收支计划，确保资金收支计划的准确、严谨。5.1.3实事求是：不得虚报、瞒报各项资金收支计划内容及需求，不得拆分单笔资金支出，不得将当月超出收支挪到下个月资金收支计划内，当月发票必须当月做帐务处理。5.1.4严格执行：资金收支计划一经确定，必须严格执行，如果发生计划外支出，必须报子公司高层及集团审批，增减超出资金收支计划10%的部分必须要在计划执行报告时要详细说明。5.2编制内容及方法：5.2.1年度收支计划的编制：各子公司结合本年度经营计划、实际业务需求、承包经营责任制合同中订立的责任状，编制年度资金收支计划。各项收入与支出预测要与承包经营责任合同中的预测要一致，并在表格内分项填列。5.2.2月度资金收支计划的编制：月度资金收支计划是年度资金收支计划的细化，将年度资金收支计划分解到每个月，进一步增强其准确性和合理性。月度资金收支计划的加权数原则上不得超过年度资金收支计划。5.2.3年度资金收支计划变更：当子公司年度资金收支计划执行过程中发生变动时，子公司必须提出书面申请，按照年度资金收支计划调整流程报集团审批同意后，从变动的下个月开始以新审批的年度资金收支计划为依据编制月度资金收支计划。5.2.4资金收支计划表格由四个要素组成：5.2.4.1收入计划；5.2.4.2支出计划；5.2.4.3月初货币资金余额；5.2.4.4月末货币资金余额。收入计划与支出计划结合集团对各个子公司审批的年度经营计划及上个月实际资金执行情况分析填列。月初货币资金余额与月末货币资金余额为月初或月底实际货币资金余额，以万元为单位。（详细格式及内容见附表7.1月度资金收支计划表A、B表；其中A表适用于房地产项目公司、B表适用于其他子公司）5.2.5本制度计划是与资金有关的收入支出计划，不涉及资金收支的不在相应计划表格中填列。5.2.6各个子公司年度计划执行情况，由集团财经部以每个子公司上报执行情况汇总上报，子公司不再上报年度终了的执行情况。汇总结果成为承包责任制考核内容。5.3年度资金收支计划制定与执行5.3.1年度资金收支计划制定5.3.1.1每年1月31日前，集团财经部根据年度经营计划，组织各单位编制年度资金收支计划；5.3.1.2集团/子公司各部门在全面分析以前年度、预计年度业务情况的基础上，根据年度经营环境的变化、年度经营计划的要求及部门计划，编制本部门年度资金收支计划草案。子公司年度资金收支计划草案由子公司财经部审核和汇总，并由子公司主管副总和总经理审核后提出意见并进行修改，集团年度资金收支计划草案由集团财经部汇总编制；5.3.1.3子公司财经部将本公司的资金收支计划草案上报集团财经部。集团财经部审核子公司上报的年度资金收支计划草案，汇总平衡编制集团整体年度资金收支计划，并报集团财务总监审核、总裁审批；5.3.1.4集团财经部将审批通过的年度资金收支计划下发子公司/集团部门，监控年度资金收支计划执行情况，每年7月份进行计划执行情况的分析和总结；5.4月度资金收支计划制定及执行5.4.1月度资金收支计划制定5.4.1.1集团财经部根据年度资金收支计划，组织各单位编制月度资金收支计划；5.4.1.2集团和子公司各部门根据年度资金收支计划、下月度实际业务情况，于每月26日前编制本部门月度资金收支计划草案。子公司财经部审核和汇总编制本公司月度资金收支计划草案，报子公司主管副总和总经理审核，集团财经部汇总编制集团月度资金收支计划草案，报集团财务总监审批；5.4.1.3子公司财经部将审核后的月度资金收支计划草案上报集团财经部。集团财经部审核各子公司上报的月度资金收支计划草案，汇总平衡编制集团月度资金收支计划，并报财务总监审批（参见7.2 月度资金收支计划审批回执表）；5.4.1.4 集团财经部将审批通过的月度资金收支计划下发集团和子公司各相关部门，监控各部门月度资金收支计划执行情况； 5.4.2月度资金收支计划执行：5.4.2.1 子公司和集团部门执行本单位月度资金收支计划，反馈执行情况；5.4.2.2 每月7日之前，子公司财经部汇总编制上月度资金收支计划执行情况报表，集团财经部汇总编制集团月度资金收支计划执行情况报表，每月10日之前，集团财经部汇总编制集团总体月度资金收支计划执行情况报表，分析集团整体及各单位月度资金收支计划执行情况，并针对存在的问题提出整改意见。5.5年度资金收支计划调整：5.5.1集团财经部每半年（一般在每年7月份）对子公司和集团部门资金收支计划执行情况进行检查和分析，搜集、识别重大调整事项；5.5.2 子公司各部门根据出现的重大差异事项，提出资金收支计划调整事项，子公司财经部负责收集子公司内重大资金调整事项，并审核、汇总编制子公司资金收支计划调整申请后，报子公司主管副总和总经理审核；5.5.3集团各部门根据出现的重大差异事项，提出年度资金收支计划调整申请，并报集团财经部审核；5.5.4 集团财经部审核集团各部门、子公司的资金收支计划调整申请，提出年度资金收支计划调整建议，报集团财务总监审批；5.5.5如果审批不通过，则由集团财经部组织重新调整或执行原资金收支计划，如果审批通过，则由集团财经部下发调整后的年度资金收支计划。5.6资金支付审批程序：5.6.1公司章程中约定的由各股东出资形成的公司注册资本金，须经具有国家认证资质的会计师事务所验资，并由工商局批准注册，经营期内投资者对其投入的资本金除依法转让外，不得以任何形式抽走。5.6.2 集团及各子公司对股东投入的资本金依法享有经营权，可用于流动资产、固定资产及其他资产占用和对外投资等。5.6.3集团及各子公司从各种渠道收到的融资，一经入账即纳入公司总资产的管理，原则上统一调配使用，银行封闭管理资金除外。5.6.4资金的支付按照授权