財務(wù)管理制度(9)

1、.財務(wù)管理制度Financial Management Rules1財務(wù)機(jī)構(gòu)及人員 Finance Department (FD) and Staff1.1公司設(shè)立財務(wù)部作為財務(wù)會計(jì)機(jī)構(gòu)。The Company set up the Finance Department as a financial and accounting institution.1.2財務(wù)部的職責(zé)：在公司CEO及總經(jīng)理的領(lǐng)導(dǎo)及監(jiān)督下，具體負(fù)責(zé)全公司的財務(wù)管理工作和會計(jì)核算工作，包括：財會人員的管理、合理分配使用資金；組織編制會計(jì)報表和有關(guān)財務(wù)報告，負(fù)責(zé)經(jīng)費(fèi)收支、記帳、核帳、報帳及提供財務(wù)有關(guān)資料與數(shù)據(jù)和財務(wù)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 出納不得兼管會計(jì)檔案保管工作。The Cashier should not keep any accounting records.1.4財務(wù)人員調(diào)動工作或因故離職，必須與接替人員辦理交接手續(xù)，沒有辦清交接手續(xù)的，不得離職。移交交接包括移交人經(jīng)管的會計(jì)憑證、報表、賬目、款項(xiàng)、財務(wù)章、實(shí)物及其他未

4、了事項(xiàng)。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資金、現(xiàn)金、費(fèi)用管理Money, cash, cost management2.1 財務(wù)部應(yīng)根據(jù)財務(wù)制度加強(qiáng)對資金、

5、現(xiàn)金及費(fèi)用開支的管理。The FD should manage the money, cash and cost according to the Financial Rules.2.2 銀行賬戶必須遵守銀行的規(guī)定開設(shè)和使用。銀行賬戶只供本公司經(jīng)營業(yè)務(wù)收支結(jié)算使用，嚴(yán)禁借賬戶供其他公司或者個人使用。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 銀行賬戶印鑒的使用實(shí)行分管制，即財務(wù)章由出納保管，法人代表章由會計(jì)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公司員工因公申請備用金的，應(yīng)填寫“備用金申請單”，并履行相關(guān)程序后交出納具體辦理，具體參加備用金制度。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公司物資采購款的支付，應(yīng)以主管經(jīng)理審核批準(zhǔn)的采購申請單或簽字蓋章的采購合同為貨款支付依據(jù)，必須嚴(yán)格把關(guān)。The payment

8、 of company materials purchase should attached an approval "purchase application form" or signed and sealed "procurement contract”.2.6嚴(yán)格執(zhí)行報銷審核制度。報銷時原始憑證上必須有經(jīng)辦人、主管經(jīng)理或總經(jīng)理/CEO/執(zhí)行董事的簽字或其他書面同意證據(jù)。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發(fā)票、支票、匯票管理規(guī)定Invoices, checks, Bills Management3.1堅(jiān)持領(lǐng)用簽發(fā)支票制度。支票或匯票必須按制度辦理審核批準(zhǔn)手續(xù)。簽發(fā)支票應(yīng)填寫日期、收款單位名稱和帳號、用途與限額，嚴(yán)禁開遠(yuǎn)期支票和空頭支票。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發(fā)票管理 Invoices Management3.2.1發(fā)票啟用應(yīng)具備的條件：The condition of issuing invoices:(1)已審批執(zhí)行的合同；Approved

11、and executed contract;(2)工程合同按規(guī)定已收取了進(jìn)度款,且符合收取余款開據(jù)全額發(fā)票的結(jié)算規(guī)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凡不符合規(guī)定的，收款時只能開具收款收據(jù)。違背上述規(guī)定開據(jù)增值稅發(fā)票的，對審批人及經(jīng)辦人處以開據(jù)發(fā)票金額20%的罰款。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財務(wù)人員做好發(fā)票收支記錄。The PD staff should make record of invoice issuance and receive.3.3支票管理規(guī)定Checks Management3.3.1辦公用品采購支票的領(lǐng)用 Check Applied for office supplies purchase（1）由使用部門填寫采購申請單，

13、寫明用途、實(shí)際金額，經(jīng)主管經(jīng)理審批后交財務(wù)部。由財務(wù)部填寫“支票領(lǐng)用申請記錄表”，經(jīng)相應(yīng)級別的主管簽字后到財務(wù)部門領(lǐng)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）領(lǐng)用支票后三個工作日內(nèi)將發(fā)票送交財務(wù)部門按規(guī)定報銷做帳，如有特殊原因，必須由財務(wù)主管或者總經(jīng)理/CEO批準(zhǔn)。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設(shè)備采購支票的領(lǐng)用Check Applied for equipment purchase（1）購買設(shè)備、材料、工具時，原則上需由供貨方付清所購物品時方可領(lǐng)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）由使用部門填寫采購申請單經(jīng)主管經(jīng)理或總經(jīng)理

16、審核批準(zhǔn)簽字后交財務(wù)部，由財務(wù)部填寫“支票領(lǐng)用申請記錄表”經(jīng)相應(yīng)級別的管理層簽字審批后到財務(wù)部門領(lǐng)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）領(lǐng)用支票后三日內(nèi)將發(fā)票送交財務(wù)部門按手續(xù)報銷做帳，如有特殊原因，必須由財務(wù)主管或者總經(jīng)理/CEO批準(zhǔn)。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項(xiàng)目合同款支票的領(lǐng)用Check Applied for Project Contract（1）按所簽合同內(nèi)容，填寫“支票申請單”，交相應(yīng)級別主管審核批準(zhǔn)簽字；Fill out the “Check Applicant Form” according to the signed project contract, submit to and approved by relevant management;（2）財務(wù)部填寫“支票領(lǐng)用申請記錄表”由相應(yīng)級別的管理層簽字審批后，向財務(wù)部門領(lǐng)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其它事項(xiàng)需領(lǐng)用支票時，領(lǐng)用人需填寫“支票申請單”說明用途、金額等，經(jīng)相應(yīng)級別管理層審核批準(zhǔn)簽字后，再到財務(wù)部辦理領(lǐng)用手續(xù)。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 支票領(lǐng)用超過 萬元的，必需經(jīng)公司總經(jīng)理簽字方可向財務(wù)部門領(lǐng)用；支票領(lǐng)用超過 萬元的，必需經(jīng)公司CEO簽字方可向財務(wù)部門領(lǐng)用；支票領(lǐng)用超過 萬元的，必需經(jīng)公司執(zhí)行董事簽字方可向財務(wù)部門領(lǐng)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匯票管理規(guī)定Bills Management3.4.1匯票的申請需填寫“電匯、信匯、匯票申請記錄表”，寫明匯款用途、合同編號、金額等。If applying for Bills, filling out “Telegraphic transfer, mail transfer, bills application Form”, stated remittance, con