外資企業(yè)財(cái)務(wù)管理制度

1、外資企業(yè) 財(cái)務(wù)管理制度 有限公司 財(cái) 務(wù) 管 理 制 度 Weishan Hanjiamei Decoration Materials Co., Ltd. Financial Management Regulations 財(cái) 務(wù) 管 理 制 度 Financial Management Regulations 第一章 總 則 第一條 為了加強(qiáng)公司的財(cái)務(wù)管理和財(cái)務(wù)監(jiān)督工作，保護(hù)本公司和投資人各方的利益，根據(jù)國家有關(guān)外商投資企業(yè)的法律、法規(guī)等，特制定本制度。 1. This system is hereby established in the list of national laws and

2、regulations regarding to foreign investment enterprise in order to well manage and supervise financial affairs of this company and protect interests of the company and investors. 第二條 本制度適用于有限公司。 2. This system is applicable to Weishan Hanjiamei Decoration Materials Co., Ltd. 第三條 公司的財(cái)務(wù)活動，遵守中國的有關(guān)法律、法規(guī)

3、和本規(guī)定，接受國家財(cái)稅機(jī)關(guān)的檢查和監(jiān)督，并對董事會及投資人各方負(fù)責(zé)。 3. 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. 第四條 公司各部門和職員辦理財(cái)會及財(cái)會相關(guān)事務(wù)，必須遵守本制度。 4. De

4、partments and employees of this company shall abide by this system when involved in financial affairs or such affairs concerned. 第二章 現(xiàn)金管理 第五條 嚴(yán)格按照中國人民銀行規(guī)定的現(xiàn)金管理辦法和財(cái)政部關(guān)于企業(yè)單位貨幣資金管理和控制的規(guī)定，辦理有關(guān)現(xiàn)金收支業(yè)務(wù)。 5. Handle cash receipts and payments strictly in accordance with Cash Management Methods formulated by C

5、hinese Peoples Bank and Stipulations on Managing and Controlling Currency and Capital by financial department. 第六條 辦理現(xiàn)金收支業(yè)務(wù)時，應(yīng)當(dāng)遵守以下規(guī)定： 2 6. Following rules must be observed when handling cash receipts and payments: 1.按照現(xiàn)金管理規(guī)定，現(xiàn)金應(yīng)控制在核定庫存限額之內(nèi)。 Amount of cash shall not be beyond authorized stock accord

6、ing to cash management stipulation. 2.凡各項(xiàng)業(yè)務(wù)收入的現(xiàn)金必須當(dāng)日交存銀行。 All cash receipts shall be deposited intact in the bank each day. 3.與單位之間的經(jīng)濟(jì)往來，除零星小額的支付可以使用現(xiàn)金外，必須通過銀行結(jié)算。 All economic transactions with other units shall be settled among banks except that petty cash disbursement can be made by imprest. 4.向銀行

7、存入和支取現(xiàn)金的憑證，必須如實(shí)注明現(xiàn)金來源和用途。 Faithfully indicate source and purpose of cash in each voucher of saving and drawing money in and from bank. 5.不準(zhǔn)用不符合制度的憑證頂替庫存現(xiàn)金，即不得白條抵庫。 Do not replace stock cash with substandard voucher, namely in Cash Stock6.不準(zhǔn)謊報(bào)用途套取現(xiàn)金。 Do not draw cash by any false excuse. 7.不準(zhǔn)用銀行賬戶代其他

8、單位和個人存入或支取現(xiàn)金。 Do not use the account to save or draw cash of other units and individuals. 8.不準(zhǔn)用單位收入的現(xiàn)金以個人名義存儲，不準(zhǔn)保留帳外公款，不得設(shè)置小金庫。 Do not save cash from revenue of the company in bank in the name of individuals. Public money not in the account is not allowed to retain, nor is 9.不準(zhǔn)用收入的現(xiàn)金坐支。 3 Do not use

9、 revenue cash to meet expenses. 第七條 現(xiàn)金的使用范圍： 7. Events covered by cash: 1.支付給職工的工資、獎金等。 Pay and premium. 2.支付給職工的市內(nèi)差旅費(fèi)、外地差旅費(fèi)、就餐費(fèi)、職工探親路費(fèi)等。 Local traveling expense, nonlocal traveling expense. table money, traveling expenses for visiting family etc. 3.支付給臨時工、外包工的勞務(wù)報(bào)酬或其他服務(wù)費(fèi)用。 Recompense to casual labor

10、ers and contractors or other service 4.按銀行規(guī)定結(jié)算起點(diǎn)1000元以下的零星支出。 Patty payment below 1000 RMB by stipulation of bank. 5.按央行規(guī)定需支付現(xiàn)金的其他支出。 Other payments required to cover with cash by stipulations of central bank. 第八條 凡超過2000元以上的現(xiàn)金支出，必須提前二天報(bào)財(cái)務(wù)部，以便及時向銀行預(yù)約提款。 8. Payments of over 2000 RMB shall be reported

11、 to financial department two days in advance so that the department can draw cash from bank in time. 第九條 財(cái)務(wù)部應(yīng)建立現(xiàn)金、銀行存款日記賬，按照業(yè)務(wù)發(fā)生的先后順序逐筆序時登記。每日終了，應(yīng)根據(jù)登記的現(xiàn)金日記賬結(jié)余數(shù)與實(shí)際庫存數(shù)進(jìn)行核對，做到帳實(shí)相符。月份終了，現(xiàn)金日記賬的余額必須與現(xiàn)金總賬科目的余額核對相符。 9. Financial department shall establish cash journey and journey of cash in bank and chronol

12、ogically register the events. Check balance on the make it accordant with actual stock, at the end of each day. Balance of Journey4 第三章 備用金管理 第十條 公司對現(xiàn)金支付頻繁的部門和個人，實(shí)行限額備用金制度；經(jīng)批準(zhǔn)使用備用金的，使用完畢應(yīng)及時到財(cái)務(wù)部門結(jié)賬。 10. Limit for reserves is applied to those departments and individuals using cash frequently; the acco

13、unts shall be settled in financial department promptly after reserve fund is used. 第十一條 借款審批手續(xù)： 11. Examining and approving procedure of borrowing reserve fund: 1.凡因工作需要借用備用金的，須部門經(jīng)理或經(jīng)辦人員向財(cái)務(wù)部提出借款申請，經(jīng)財(cái)務(wù)經(jīng)理核準(zhǔn)，并經(jīng)總經(jīng)理審批后辦理借款手續(xù)。 Directors of departments or persons involved shall put forward loan application

14、 if the money is needed for business. The borrowing shall be checked and approved by financial manager first and then by general manager. 2.經(jīng)核準(zhǔn)借用備用金，必須填制借款憑證，并需提前2天到財(cái)務(wù)部門預(yù)約，以便到銀行提款。 Reserve fund borrowing requires Loan Note to be filled and notice to financial department two days in advance that the

15、department has enough time to draw cash from bank. 3.借款憑證需填明借款用途和合理金額，經(jīng)財(cái)務(wù)經(jīng)理核準(zhǔn)，并經(jīng)總經(jīng)理審批。 Purpose and reasonable amount of fund borrowing are required to be written in Loan Note, checked and approved by financial manager and general manager. 第十二條 備用金限額規(guī)定：部門經(jīng)理最高5000元，一般員工最高2000元；特殊情況需超出限額的，須經(jīng)總經(jīng)理審批。 5 算開

16、支范圍內(nèi)的項(xiàng)目，財(cái)務(wù)部審核，經(jīng)副總經(jīng)理、總經(jīng)理審批。臨時計(jì)劃外開支，各部門提交報(bào)告，先報(bào)財(cái)務(wù)負(fù)責(zé)人審核，后報(bào)副總經(jīng)理、總經(jīng)理審批，重大事項(xiàng)報(bào)董事長或經(jīng)董事會審批。 Financial department shall arrange fund according to the budget to ensure all expenses are met. Approved items in the list of expense budget shall be checked by financial department and approved by deputy general manag

17、er and general manager. As to items of expenses beyond budget, each department shall submit a report to person in charge of finance first for check, then to deputy general manager and general manager for approval and to chairman of board or board of directors for further approval if major events are

18、 concerned. 第三十四條 審批人員和權(quán)限 34. Person in charge of checking and approving and limits of authority 財(cái)務(wù)開支總經(jīng)理負(fù)責(zé)，財(cái)務(wù)負(fù)責(zé)人在總經(jīng)理授權(quán)下負(fù)責(zé)組織財(cái)務(wù)開支審批核準(zhǔn)及其日常管理工作，副總經(jīng)理在總經(jīng)理的授權(quán)下審批各相關(guān)部門額度內(nèi)費(fèi)用開支。重大財(cái)務(wù)開支事項(xiàng)需經(jīng)董事會或董事會授權(quán)批準(zhǔn)。 General manager is responsible for approving expenses, person in charge of finance, authorized by general mana

19、ger, is responsible for authorized by general manager, is responsible for approving expenses within ration. Major expense requires approval of board of directors or approval authorized by board of directors. 第三十五條 審批內(nèi)容及額度 35. Expenses and the ration for approval 公司的日常費(fèi)用開支無論額度大小均有各部門經(jīng)理提出后， 送交財(cái)務(wù)負(fù)責(zé)人審查核

20、定，財(cái)務(wù)負(fù)責(zé)人簽署意見后，報(bào)副總經(jīng)理、總經(jīng)理審批。重大財(cái)務(wù)開支事項(xiàng)如對外投資、固定資產(chǎn)購置、巨額日常開支等，總經(jīng)理報(bào)董事長或經(jīng)董事會審批。 Running expenses whether substantive or small are put forward by director of each department and delivered to financial director for check and ratification before they are reported to deputy general manager and general manager for

21、 check and approval. Major events such as external investment, purchase of fixed assets and substantive running expenses shall be reported by general manager to chairman of board or board of directors for check and approval. 第三十六條 審批程序 36. Check and Approval Procedures 11 1.各部門職員經(jīng)辦的開支項(xiàng)目，經(jīng)部門經(jīng)理確認(rèn)，后報(bào)財(cái)務(wù)

22、負(fù)責(zé)人核準(zhǔn)，審簽后再報(bào)副總經(jīng)理、總經(jīng)理審批。 Items of expense handled by staff of each department shall be confirmed by director of the department first, then reported to director, they shall be submitted to deputy general manager and general manager for check and approval. 2.各部門經(jīng)理經(jīng)辦的開支項(xiàng)目，直接報(bào)財(cái)務(wù)負(fù)責(zé)人核準(zhǔn)簽認(rèn)，按審批權(quán)限再報(bào)副總經(jīng)理、總經(jīng)理審批。

23、Expenses handled by director of each department shall be directly reported to financial director for check and signature first and then to deputy general manager and general manager for approval. 3.副總經(jīng)理及高級管理人員經(jīng)辦的開支事項(xiàng)，按審批權(quán)限，先報(bào)財(cái)務(wù)負(fù)責(zé)人審核簽認(rèn)，審簽后再報(bào)總經(jīng)理審批。 Expense items handled by general manner and senior ad

24、ministrative staff shall be reported to financial director first and then to general manager for check and approval. 4.總經(jīng)理經(jīng)辦的開支事項(xiàng)，經(jīng)財(cái)務(wù)負(fù)責(zé)人、副總經(jīng)理審核簽認(rèn)， 再報(bào)董事長或董事會授權(quán)董事審批。 Expense items handled by general manager shall be checked and approved by financial director and deputy general manager first and then b

25、y chairman of board or executive director authorized by board of directors. 5.董事會、股東大會開支事項(xiàng)，董事會秘書或辦公室提出并初審，審簽后送財(cái)務(wù)負(fù)責(zé)人審核簽認(rèn)，審簽后再報(bào)副總經(jīng)理、總經(jīng)理審批，重大開支或特殊事項(xiàng)開支需報(bào)董事長審批的，總經(jīng)理呈報(bào)董事長審批。 Expenses of board of directors and general meeting of shareholders shall be put forward and first checked by secretary of the board

26、or office of the board, then checked and signed by financial director and finally reported to general manager for check and approval. Substantive expense or expense for extraordinary items requires report by general manager to chairman of board for check and approval. 12 6.監(jiān)事會開支事項(xiàng)，監(jiān)事長或辦公室提交并進(jìn)行初審和審簽，

27、 財(cái)務(wù)負(fù)責(zé)人審核簽認(rèn)后報(bào)總經(jīng)理審批。 Expense of supervisory committee shall be checked and signed by director of committee first and then by financial director and general manager successively. 第三十七條 一般付款程序 37. General procedures of payment 公司所有款項(xiàng)支付，均需各部門提前提出付款計(jì)劃，報(bào)財(cái)務(wù)部做好資金安排，并在付款時填寫付款審批單或費(fèi)用報(bào)銷單，按審批程序簽批后，財(cái)務(wù)部付款。 Financia

28、l department shall arrange fund according to payment plan made by each department in advance and meet payments after filling in Payment Check and Approval Note (paid by transferring accounts) or Expense Reimbursement Note (paid by cash) and going through approval procedures. 第三十八條 嚴(yán)格執(zhí)行及例外事項(xiàng) 38. Stri

29、ct execution and exceptional items 各部門各單位的報(bào)銷人，必須嚴(yán)格按本規(guī)定執(zhí)行，不得越級、越權(quán)報(bào)銷，不得違反財(cái)務(wù)開支審批程序。 因特殊情況應(yīng)急報(bào)銷開支的，或因分管領(lǐng)導(dǎo)不在而必須開支的，開支后應(yīng)立即補(bǔ)辦審批手續(xù)。 Persons of any department submitting an expense account shall adhere to this stipulation. Any application for reimbursement bypassing the immediate leadership or exceeding the a

30、uthority or not accordant with the check and approval procedure is not allowed. Check and approval procedure shall be handled after the reimbursement provided the reimbursement is urgent under special conditions or immediate superior is not in. 第三十九條 財(cái)務(wù)監(jiān)督 39. Supervision of financial affairs 財(cái)務(wù)負(fù)責(zé)人及財(cái)

31、務(wù)經(jīng)辦人員有權(quán)對不合理開支提出質(zhì)詢和制止。 13 Financial director or financial staff involved in the procedures implementation are entitled to raise inquiry on unreasonable expense and suspend the payment. 第四十條 簽訂合同及財(cái)務(wù)參與 40. Participating in contract signing 批量采購或重要項(xiàng)目須按經(jīng)濟(jì)合同法要求簽訂合同，財(cái)務(wù)必須參加合同的簽訂工作。 Financial department shal

32、l participate in contract signing of batch purchase or major items according to Economic Contract Law. 公司簽訂的所有合同，須報(bào)送財(cái)務(wù)一份作為付款依據(jù)，并財(cái)務(wù)部負(fù)責(zé)貼花、存檔。 Financial department shall have one original of all contracts as payment proof and is responsible for sticking stamp and filing. 第四十一條 合法開支及違規(guī)責(zé)任 41. Legal expen

33、ses and liability 各項(xiàng)開支必須嚴(yán)格遵守財(cái)經(jīng)法紀(jì)，遵守財(cái)務(wù)開支規(guī)定；凡是違反規(guī)定報(bào)銷的，應(yīng)按經(jīng)辦、審核、審簽、審批權(quán)限分別承擔(dān)有關(guān)責(zé)任。 Laws and discipline of finance and economics and stipulations of financial affairs shall be observed; Persons involved in acts of reimbursement violating the stipulation shall assume relative responsibility according to the

34、 limit for authority of handling, checking, signing and approving. 第四十二條 報(bào)賬要求 42. Requirements for reimbursement 付款單據(jù)齊全、內(nèi)容真實(shí)、用途明確、計(jì)算準(zhǔn)確、時間清楚、粘貼整齊、牢固，嚴(yán)禁白條報(bào)賬。對不按要求報(bào)賬的，財(cái)務(wù)部有權(quán)拒絕受理。 Complete payment vouchers, true content, explicit purpose, correct calculation, certain time, neat and firm paste. Is not qua

35、lified for rendering an account. Financial department is justified to refuse the application for reimbursement if the procedure is not handled properly. 第四十三條 工程項(xiàng)目的付款程序 14 43. Procedure of engineering payment 1. 公司所有工程項(xiàng)目，必須填寫呈批件報(bào)總經(jīng)理批準(zhǔn)立項(xiàng)。 All engineering projects to be carried out shall be reported a

36、nd approved by general manager. 2. 呈批件中必須詳細(xì)說明工程項(xiàng)目的實(shí)施目的、地點(diǎn)、詳細(xì)方案、施工方及項(xiàng)目造價。 There shall be purpose, site, detailed scheme, party in charge of construction and cost in application report. 3. 總經(jīng)理批準(zhǔn)的呈批件必須抄送財(cái)務(wù)負(fù)責(zé)人。報(bào)批部門根據(jù)總經(jīng)理批準(zhǔn)的呈批件與施工方簽訂合同。合同一式四份，雙方各執(zhí)兩份。其中一份給財(cái)務(wù)部備案，另一份交辦公室保管備案。 Copy of application approved by

37、general manager shall be made for financial director. Application department signs contract with party in charge of construction according to the report approved by general manager. There shall be four copies of contract with each party holding two respectively. One copy is to financial department f

38、or filing and the other to office for filing. 4. 財(cái)務(wù)部門根據(jù)合同約定及工程實(shí)際進(jìn)度安排付款。 Financial department will arrange payment according to contract and actual progress. 5. 工程竣工后，設(shè)備部門對工程質(zhì)量進(jìn)行竣工驗(yàn)收，并填寫工程驗(yàn)收單，經(jīng)驗(yàn)收合格的工程項(xiàng)目，財(cái)務(wù)部憑工程驗(yàn)收單、發(fā)票及付款審批單，支付工程余款。 After project is completed, equipment department is responsible for che

39、cking the engineering before acceptance and filling in receipt. If the engineering is up to standard, financial department will the remaining sum based on engineering receipt, invoice and payment approval note. 第四十四條 固定資產(chǎn)的付款程序 44. Procedure of fixed assets payment 15 1. 公司有關(guān)部門如需添置固定資產(chǎn)，必須填寫呈批件報(bào)總經(jīng)理批準(zhǔn)。

40、呈批件中必須詳細(xì)說明該固定資產(chǎn)用途、性能、價格。 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. 2. 總經(jīng)理批準(zhǔn)的呈批件必須抄送財(cái)務(wù)負(fù)責(zé)人，同時抄送設(shè)備部門。申請部門根據(jù)總經(jīng)理批準(zhǔn)的呈批件到設(shè)備部門填寫設(shè)備添置更新申請單，大型設(shè)備需進(jìn)行設(shè)備選型論證

41、，再與供貨方簽訂購銷合同。合同一式四份，雙方各執(zhí)兩份。其中一份給財(cái)務(wù)負(fù)責(zé)人，另一份交辦公室保管。 A copy of the application report approved by general manager shall be made for financial director and equipment department as well. Then the application department shall go to equipment department to fill in equipment purchase and renewal application

42、note according to the application report approved by general manager. As to those large equipments, demonstration shall be made before the purchase contract is signed. There are four copies of the contract with each party holding two. One copy is for financial director and the other is in the office

43、 for filing. 3. 固定資產(chǎn)到貨后，設(shè)備及有關(guān)部門驗(yàn)收并填寫驗(yàn)收單，驗(yàn)收合格后，設(shè)備部門對該固定資產(chǎn)進(jìn)行編號，并將固定資產(chǎn)標(biāo)簽貼在上面。并將固定資產(chǎn)驗(yàn)收合格單和發(fā)票一起交財(cái)務(wù)部門， 財(cái)務(wù)部門憑付款審批單付款。 Equipment department and relative department shall check the product on delivery and fill in receipt if it is up to the standard. Equipment department shall then number the asset, label it

44、with assetand hand the receipt with invoice to financial department for payment by Payment Check and Approval Note. 第四十五條 原輔料采購的付款程序 45. Procedure of raw and subsidiary materials payment 1. 倉庫根據(jù)庫存情況及最低庫存量的要求，發(fā)現(xiàn)庫存不足，向主管領(lǐng)導(dǎo)提出申請，并填寫申購單。 Person in storehouse shall put forward application to the director

45、and fill in Purchase Order if stocks there are less than the minimum 16 requirement. 2. 經(jīng)過主管領(lǐng)導(dǎo)簽字的申購單交采購部門采購；并復(fù)印一份交財(cái)務(wù)部門。 Purchase department is responsible for the purchase according to Purchase Order signed by the director; one copy of the note shall be delivered to financial department. 3. 原輔料到貨后，放

46、在倉庫的待檢區(qū)域，公司QC人員對釆購的原輔料進(jìn)行檢查。 Put the purchased raw and subsidiary materials in the area to be inspected in the storehouse. QC staff is responsible for checking the raw and subsidiary materials. 4. 倉庫管理人員根據(jù)QC人員的檢驗(yàn)單和合格證，辦理入庫手續(xù)。采購部門憑入庫單和發(fā)票及付款審批單到財(cái)務(wù)部門辦理付款手續(xù)。 Storehouse personnel shall handle the procedur

47、e for putting in storage according to inspection note and quality certificate issued by QC staff. Purchase department shall handle payment procedure in financial department by storage note, invoice (Purchase contract shall be attached if it is signed) aid Payment Check and Approval Note as well. 第四十

48、六條 辦公用品的付款程序 46. Procedure of office appliance payment 1. 辦公用品根據(jù)庫存情況及最低庫存量的要求，發(fā)現(xiàn)庫存不足， 向主管領(lǐng)導(dǎo)提出申請，并填寫申購單。 Office staff shall put forward application to the director and fill in Purchase Order if stocks there are less than the minimum requirement. 2. 經(jīng)過主管領(lǐng)導(dǎo)簽字的申購單交采購部門采購；并復(fù)印一份交財(cái)務(wù)部門。 Purchase department

49、is responsible for the purchase according to Purchase Order signed by the director; one copy of the note shall be delivered to financial department. 17 3. 辦公用品到貨后，辦公室開具入庫單，辦理入庫驗(yàn)收手續(xù)。 Office personnel shall issue storage note of the purchased appliance and handle procedures for check before acceptance

50、. 4. 釆購人員憑入庫單和購貨發(fā)票，到財(cái)務(wù)部門辦理付款手續(xù)。 Purchaser shall handle payment procedure in financial department by storage note and purchase invoice. 第四十七條 財(cái)務(wù)開支審批流程圖 47. Flow chart of checking and approving financial expenses 18 注：銀行付款付款審批單Remark: payment by bankPayment Check and Approval Note 現(xiàn)金報(bào)銷費(fèi)用報(bào)銷單、差旅費(fèi)報(bào)銷單Cash

51、 ReimbursementReimbursement Note for Expenses, Reimbursement Note for Traveling Expenses 借款 借款單LoanLoan Note 第七章 存貨管理 第四十八條 本制度所指存貨為五大類，包括： 48. This system is applicable to five categories of inventories, including: 1. 材料類，包括各種原材料、輔助材料及燃料等； Materials, including raw materials, subsidiary materials and fues of all kinds; 2. 低值易耗品，包括生產(chǎn)用低值易耗品、非生產(chǎn)用低值易耗品； Consumables used for production or for non-production; 3. 包裝物； Packing materials;