财务管理制度(9)

1、.财务管理制度Financial Management Rules1财务机构及人员 Finance Department (FD) and Staff1.1公司设立财务部作为财务会计机构。The Company set up the Finance Department as a financial and accounting institution.1.2财务部的职责：在公司CEO及总经理的领导及监督下，具体负责全公司的财务管理工作和会计核算工作，包括：财会人员的管理、合理分配使用资金；组织编制会计报表和有关财务报告，负责经费收支、记帐、核帐、报帐及提供财务有关资料与数据和财务信息。The

2、 duties of Finance Department: under the lead and supervision of CEO and General Manager, FD is responsible for the companys financial management and accounting wording including: accountants management, rational distribution and use of funds; prepare the financial statements and related financial r

3、eports; funding and expenditure, accounting, auditing accounts, account, and provide financial information and data and other financial information.1.3 出纳不得兼管会计档案保管工作。The Cashier should not keep any accounting records.1.4财务人员调动工作或因故离职，必须与接替人员办理交接手续，没有办清交接手续的，不得离职。移交交接包括移交人经管的会计凭证、报表、账目、款项、财务章、实物及其他未

4、了事项。Any financial staff leaving involved, handover procedures should be done before leaving. Handover procedures refer to transfer the accounting documents, reports, accounts, payments, financial chapter, items and other unfinished business.2资金、现金、费用管理Money, cash, cost management2.1 财务部应根据财务制度加强对资金、

5、现金及费用开支的管理。The FD should manage the money, cash and cost according to the Financial Rules.2.2 银行账户必须遵守银行的规定开设和使用。银行账户只供本公司经营业务收支结算使用，严禁借账户供其他公司或者个人使用。The open and use of bank accounts must comply with the regulations and rules of the bank. Bank account only can be use as the income and expenditure a

6、ccount due to the company business; it is prohibited using the company bank account for other companies or personal.2.3 银行账户印鉴的使用实行分管制，即财务章由出纳保管，法人代表章由会计保管。The stamps related to bank account should be kept in different person. The Cashier keeps the financial stamp and the legal representative stamp

7、should be kept by Accounting.2.4公司员工因公申请备用金的，应填写“备用金申请单”，并履行相关程序后交出纳具体办理，具体参加备用金制度。The Employee applies for Petty Cash should fill out the “Petty Cash Application Form” and perform relevant procedures stipulated in “Petty Cash Rules”.2.5公司物资采购款的支付，应以主管经理审核批准的采购申请单或签字盖章的采购合同为货款支付依据，必须严格把关。The payment

8、 of company materials purchase should attached an approval "purchase application form" or signed and sealed "procurement contract”.2.6严格执行报销审核制度。报销时原始凭证上必须有经办人、主管经理或总经理/CEO/执行董事的签字或其他书面同意证据。The FD strictly implement of reimbursement. Reimbursement certificate must be signed or approve

9、d by responsible person, manager or general manager / CEO / Executive Director.3发票、支票、汇票管理规定Invoices, checks, Bills Management3.1坚持领用签发支票制度。支票或汇票必须按制度办理审核批准手续。签发支票应填写日期、收款单位名称和帐号、用途与限额，严禁开远期支票和空头支票。System of checks apply registration should be set up. Checks and Bills application should be handled a

10、ccording to the system for approval procedures. Checks should fill in the date, name and unit of account receivables, uses and limits, is strictly prohibited to open long-term checks and empty promises.3.2发票管理 Invoices Management3.2.1发票启用应具备的条件：The condition of issuing invoices:(1)已审批执行的合同；Approved

11、and executed contract;(2)工程合同按规定已收取了进度款,且符合收取余款开据全额发票的结算规定。Project Contract which has received a required progress payment and qualify for issuing full amount invoice if the balance is settled. 3.2.2凡不符合规定的，收款时只能开具收款收据。违背上述规定开据增值税发票的，对审批人及经办人处以开据发票金额20%的罚款。Receipt can be issued if not satisfied the

12、condition above. Any violation, the approver and the responsible person should be punished 20% of the invoice amount.3.2.3财务人员做好发票收支记录。The PD staff should make record of invoice issuance and receive.3.3支票管理规定Checks Management3.3.1办公用品采购支票的领用 Check Applied for office supplies purchase（1）由使用部门填写采购申请单，

13、写明用途、实际金额，经主管经理审批后交财务部。由财务部填写“支票领用申请记录表”，经相应级别的主管签字后到财务部门领用。The applied department fills out the "Purchase Application Form," stated purpose, the actual amount, after approved by the relevant manager, the Finance Department register in the "check application record form", and sub

14、mitted to and signed by the appropriate level management, then get the check from the FD.（2）领用支票后三个工作日内将发票送交财务部门按规定报销做帐，如有特殊原因，必须由财务主管或者总经理/CEO批准。Check applier should hand the relevant invoice to FD for file accounts within three working days after receiving the check. Any special reasons, it must b

15、e approved by the Manager of FD or General Manager/CEO.3.3.2设备采购支票的领用Check Applied for equipment purchase（1）购买设备、材料、工具时，原则上需由供货方付清所购物品时方可领用支票。In principal, the check applied only when the goods is transferred to the Company when purchasing the equipment, materials, tools etc.（2）由使用部门填写采购申请单经主管经理或总经理

16、审核批准签字后交财务部，由财务部填写“支票领用申请记录表”经相应级别的管理层签字审批后到财务部门领用。The applied department fills out the "Purchase Application Form," after approved by the relevant manager or General Manager, the Finance Department register in the "check application record form", and submitted to and signed by t

17、he appropriate level management, then get the check from the FD.（3）领用支票后三日内将发票送交财务部门按手续报销做帐，如有特殊原因，必须由财务主管或者总经理/CEO批准。Check applier should hand the relevant invoice to FD for file accounts within three working days after receiving the check. Any special reasons, it must be approved by the Manager of

18、 FD or General Manager/CEO.3.3.3项目合同款支票的领用Check Applied for Project Contract（1）按所签合同内容，填写“支票申请单”，交相应级别主管审核批准签字；Fill out the “Check Applicant Form” according to the signed project contract, submit to and approved by relevant management;（2）财务部填写“支票领用申请记录表”由相应级别的管理层签字审批后，向财务部门领用；The FD registers in the

19、 "check application record form", and submitted to and signed by the appropriate level management, then gets the check from the FD.3.3.4其它事项需领用支票时，领用人需填写“支票申请单”说明用途、金额等，经相应级别管理层审核批准签字后，再到财务部办理领用手续。Other reason for a check, the applier should fill out the “Check Applicant Form”, stated the

20、use, amount etc., submitted to and signed by the appropriate level management, then gets the check from the FD.3.3.5 支票领用超过 万元的，必需经公司总经理签字方可向财务部门领用；支票领用超过 万元的，必需经公司CEO签字方可向财务部门领用；支票领用超过 万元的，必需经公司执行董事签字方可向财务部门领用。If the amount of check applied exceed RMB, approved by the General Manager before the app

21、lication form submit to FD; if the amount of check applied exceed RMB, approved by CEO before the application form submit to FD; if the amount of check applied exceed RMB, approved by the Executive Director before the application form submit to FD.3.4汇票管理规定Bills Management3.4.1汇票的申请需填写“电汇、信汇、汇票申请记录表”，写明汇款用途、合同编号、金额等。If applying for Bills, filling out “Telegraphic transfer, mail transfer, bills application Form”, stated remittance, con