聯(lián)營體財務管理手冊

1、 HYPERLINK / 更多企業(yè)學院： 中小企業(yè)治理全能版183套講座+89700份資料總經(jīng)理、高層治理49套講座+16388份資料中層治理學院46套講座+6020份資料國學智慧、易經(jīng)46套講座人力資源學院56套講座+27123份資料各時期職員培訓學院77套講座+ 324份資料職員治理企業(yè)學院67套講座+ 8720份資料工廠生產(chǎn)治理學院52套講座+ 13920份資料財務治理學院53套講座+ 17945份資料銷售經(jīng)理學院56套講座+ 14350份資料銷售人員培訓學院72套講座+ 4879份資料更多企業(yè)學院： 中小企業(yè)治理全能版183套講座+89700份資料總經(jīng)理、高層治理49套講座+16388

2、份資料中層治理學院46套講座+6020份資料國學智慧、易經(jīng)46套講座人力資源學院56套講座+27123份資料各時期職員培訓學院77套講座+ 324份資料職員治理企業(yè)學院67套講座+ 8720份資料工廠生產(chǎn)治理學院52套講座+ 13920份資料財務治理學院53套講座+ 17945份資料銷售經(jīng)理學院56套講座+ 14350份資料銷售人員培訓學院72套講座+ 4879份資料*-*.JV財務治理方法總則0第一章 總則 Chapter One General第一條 為了規(guī)范聯(lián)營體財務行為，加強財務治理和會計核算，依照埃塞俄比亞有關法律法規(guī)和CWGS.JV協(xié)議及聯(lián)營體治理章程，制定本治理方法。 Artic

3、le 1 To normalize financial affairs of *-* Joint Venture, this Regulation is established based on related laws and regulations of China, Agreement of *-* Joint Venture. 第二條 本方法適用于聯(lián)營體所屬的各部門和內(nèi)部各核算單位，是聯(lián)營體制定其他財務治理實施細則、方法的指導文件。 Article 2 This Regulation applies for departments and internal accounting uni

4、ts of T-C Joint Venture. Its a supervising document for formulating other enforcement regulations of financial management for T-C Joint Venture. 聯(lián)營體在本方法原則下，制定會計核算方法、財務支付審批規(guī)定、業(yè)務招待費治理方法、職員差旅費報銷規(guī)定等有關方法、制度。 By the principle of this Regulation, related measures and systems, such as Measures of Bookkeepin

5、g Operation0, Examination and Approval Provision of Finance Payment, Management Measures of Business Entertainment and Provision of Travel Expense Claim for Staff, are established. 第三條 聯(lián)營體財務治理的目的是：科學合理地籌集、運用和分配資金，實現(xiàn)聯(lián)營體財寶最大化。 Article 3 The objective of financial management of T-C Joint Venture is to

6、raise, manage and distribute fund scientifically, and to maximize JVs fortune. 第四條 聯(lián)營體財務治理的差不多原則是：建立健全財務治理制度，做好財務治理基礎工作，嚴格遵守埃塞俄比亞的各項法律法規(guī)，加強財務監(jiān)督和檢查，如實反映財務狀況，依法繳納各種稅收，保證投資者權益不受侵犯。 Article 4 The basic principle of financial management is to establish and prefect the financial control system, carry out

7、element works of financial management, observe laws and regulations of China, strengthen financial supervision and inspection, do justice to financial status, pay different kinds of taxes according to laws, and guarantee the investors rights and interests not to be violated. 第五條 聯(lián)營體財務治理的任務是：合理、有效籌集資

8、金，滿足生產(chǎn)經(jīng)營的需要；科學地使用資金，提高資金使用效益；正確分配公司收入，處理好聯(lián)營體與其他方面的財務關系；及時真實地反映財務狀況，參與和協(xié)助領導決策；認真實行財務監(jiān)督，維護財經(jīng)紀律。 Article 5 The task of JVs financial management is to raising funds reasonably and efficiently to satisfy requirements of production operation, dispose funds scientifically to enhance the efficiency of funds

9、 usage, to distribute the income of T-C JV properly and manage the financial relationship between JV and other units fairly, to report financial status veritably and timely and participate and assist JVs leadership to make decision; to carry out financial supervision and protect financial and econom

10、ic discipline seriously. 第六條 聯(lián)營體財務治理的內(nèi)容是：貨幣資金治理、存貨治理、固定資產(chǎn)治理、成本費用治理、利潤治理以及財務監(jiān)督。 Article 6 The content of JVs financial management is monetary fund management, inventory management, fixed assets management, cost management, profit management, as well as financial supervision. 第二章 聯(lián)營體財務治理體制及工作職責 Chapte

11、r 2 Financial Management System and Work Responsibility第七條 聯(lián)營體是各母公司共同投資、共享利益、共擔風險的經(jīng)營核算單位，聯(lián)營體董事會享有各種重大事項的決策權，項目經(jīng)理在董事會的授權下，全面負責財務治理工作；財務主管協(xié)助項目經(jīng)理領導公司財務治理和會計核算工作，主持財務治理日常工作。 Article 7 T-C Joint Venture is a business accounting entity, which is formed by joint investment, joint benefit and joint risk of

12、each parent company. The Management Committee（MC）has decision-making authority for important affairs, with authorization from the MC; the Project Manager takes charge of overall financial management works. The Financial Chiefs responsibility is to assist the Project Manager to perform financial mana

13、gement and bookkeeping, also he is in charge of routine works of financial management. 第八條 聯(lián)營體職能部門必須履行本部門在財務治理工作上的職責。 Article 8 Every functional department must perform its responsibility with respect to its financial management works. 0財務部門負責聯(lián)營體財務治理的日常工作和會計核算工作；草擬財務治理和會計核算方法；編制財務收支打算，經(jīng)批準后落實到基層；籌集聯(lián)營

14、體所需資金，管好用好資金，實現(xiàn)資金效益最大化；負責收益治理、稅收治理、資產(chǎn)帳務治理，操縱成本費用支出，加強財務監(jiān)督 ；編制財務預、決算報告，收集整理有關財務治理、會計核算、經(jīng)濟活動等方面資料；提供經(jīng)濟活動分析資料和企業(yè)財務狀況，改善和加強財務治理工作；參與聯(lián)營體各種合同洽談工作。The Financial Offices responsibility is to take charge of routine works of financial management and auditing works; to draw up measures for financial management

15、 and bookkeeping operation; to organize plans for financial receipts and expenditures, and carry out the plans after approval; to raise funds required by the JV, manage and use the funds properly as to maximum the efficiency of funds; to take charge of profit management, tax management, fixed asset

16、management, and cost control management to strengthen financial supervision; to work out financial budget report and final accounts report, collect information with respect to financial management, bookkeeping operation and business activity; to provide information about economic activity analysis a

17、nd business finance status, enhance and strengthen the financial management works; to participate in different kinds of contract negotiation of the JV. 合同治理部應及時向業(yè)主辦理已完工程的結算工作，及時向財務遞交合格的確認收入的憑證；負責牽頭分包工程的招標及合同洽談工作，召集相關部門進行合同的評審，確定合理的分包單位，及時提供分包單位已干工程的結算資料并遞交財務入帳；牽頭編制各所屬單位、部門的月、年度收入預算和成本定額，下達有關考核指標，做好成

18、本操縱工作;協(xié)助財務部門搞好財務預算治理。 The Contract Management Office shall perform settlement from the Employer in a timely manner, and submit qualified and confirmed voucher to the Financial Office in time; its responsible for invitation of bidding and negotiation of any subcontract work, convening concerned depar

19、tments for proceeding subcontract evaluation, determining qualified subcontractor, and providing settlement materials of subcontractor for Financial Office for financial entry; its also responsible for setting up month and annual revenues budget, cost quota, relative evaluation criteria for each sub

20、ordinate unit and department in order to carry out cost control and assist the Financial Office managing financial budget properly. The Contract Department shall provide relevant data for making the cash flow plan before 28th of every month, the data for making quarterly, half-annually, and annually

21、 cash flow plan shall be provided according to relevant notices.機電物資部負責工程所需的各種材料采購、設備采購及租賃的招標及合同洽談工作并組織相關部門進行合同的評審，按月向財務部門提供材料采購、設備采購及租賃支出預算；負責各種設備、材料的實物治理工作，及時辦理各種材料及設備的驗收、發(fā)出、退庫及內(nèi)部各單位之間的調(diào)撥手續(xù)并及時報送財務部門入帳；定期進行材料、設備的盤存工作并定期與財務對帳，做到帳物、帳帳相符；健全材料及設備的收發(fā)、領用、退庫及盤點制度；每月28日前提供編制月資金流打算所需資料；編制季度、半年或年資金流打算所需資料依照通

22、知時刻提供。0機電物資部負責工程所需的各種材料采購、設備采購及租賃的招標及合同洽談工作并組織相關部門進行合同的評審，按月向財務部門提供材料采購、設備采購及租賃支出預算；負責各種設備、材料的實物治理工作，及時辦理各種材料及設備的驗收、發(fā)出、退庫及內(nèi)部各單位之間的調(diào)撥手續(xù)并及時報送財務部門入帳；定期進行材料、設備的盤存工作并定期與財務對帳，做到帳物、帳帳相符；健全材料及設備的收發(fā)、領用、退庫及盤點制度。 The Mechanical and Electrical Department is responsible for purchasing different kinds of material

23、 and equipment, initiating bid and negotiating any equipment renting contract, organizing concerned departments for contract evaluation, and submitting material and equipment purchase and/or rent budget to the Financial Department monthly; responsible for accepting, delivering and clearing stock of

24、different kinds of equipment and material, carrying out allocating procedure between internal departments and submitting information to Financial Office for financial account entry; responsible for stock-taking of equipment and material, and checking up account with Financial Office periodically to

25、make sure that accounts can match stocks properly, perfecting system for receiving, delivering, stock-clearing and stock-taking of material and equipment. The M&E Department shall provide relevant data for making the cash flow plan before 28th of every month, the data for making quarterly, half-annu

26、ally, and annually cash flow plan shall be provided according to relevant notices.行政部負責聯(lián)營體人力資源治理工作，操縱非生產(chǎn)用工，提高勞動生產(chǎn)率，加強工資治理，降低人工成本，并及時向財務提供工資及獎金發(fā)放表；負責聯(lián)營體接待費用的治理工作，在搞好接待的前提下，努力操縱和減少不合理開支，杜絕非法支出；負責在聯(lián)營體預算指標內(nèi)提出非生產(chǎn)設備和辦公用品、福利用品等的采購打算，作好上述物資的采購、收發(fā)及實物治理工作，并與財務帳進行定期的核對，做到帳物、帳帳相符；負責各辦事處的費用核定和操縱工作。0事務部負責聯(lián)營體人力資源治

27、理工作，操縱非生產(chǎn)用工，提高勞動生產(chǎn)率，加強工資治理，降低人工成本；負責聯(lián)營體接待費用的治理工作，在搞好接待的前提下，努力操縱和減少不合理開支，杜絕非法支出；負責在聯(lián)營體預算指標內(nèi)提出非生產(chǎn)設備和辦公用品、福利用品等的采購打算，作好上述物資的采購、收發(fā)及實物治理工作，并與財務帳進行定期的核對，做到帳物、帳帳相符。 The Administrative Department is responsible for managing human resource and controlling non-production labor in order to improve productivity

28、 and reduce labor cost, and to provide salary and bonus sheets timely to the financial office; responsible for managing reception cost of JV, controlling and decreasing irrational cost, and putting and end to illegal outgoings; responsible for organizing procurement plan for non-production equipment

29、, office supplies and welfare supplies, purchasing, delivering and managing these items, and checking with Financial Office periodically in order to make sure that the above-said items match with financial accounts; responsible for control and check the cost of the liaison offices.聯(lián)營體會計制度采納日歷年制，自公歷1

30、月1日到12月31日為一個會計年度。聯(lián)營體的一切憑證、帳簿、報表用中文書寫。人民幣為記帳本位幣，人民幣與其它貨幣折算，按實際發(fā)生之日起中華人民共和國國家外匯治理局公布的牌價計算。聯(lián)營體采納國際通用的權責發(fā)生制和借貸記帳法記帳。聯(lián)營體應在每一個會計年度的頭四個月編制上一個會計年度的資產(chǎn)負債表和損益表，報到治理委員會。貨幣資金的治理0第三章 貨幣資金的治理 Chapter 3 Management of Monetary Found第九條 貨幣資金是企業(yè)的營運資金，只有確定合理的籌資渠道和資金結構，才能既保證各種生產(chǎn)任務順利完成又節(jié)約資金的使用成本；同時貨幣資金又是流淌性最大的資產(chǎn)，因此必須健全貨

31、幣資金的治理制度，確保貨幣資金的安全。 Article 9 Monetary fund is working capital for enterprise, only after reasonable ways of fund collecting and structure of capital has been established, successfully completing of productive tasks can then be ensured as well as the use-cost of fund can be saved. Monetary fund, on

32、the other hand, is a kind of asset with maximum mobility; therefore, the management system of monetary fund must be perfected so as to ensure security of fund. 第十條 為保證工程所需資金，資金來源應依照下述優(yōu)先準則確定: Article 10 To fulfill monetary funds required by project, the resources of fund shall be determined by the pr

33、iority of following criteria: （三）聯(lián)營體各方提供的資金；在這種情況下，各方應按其各自在聯(lián)營體中的參股比例并以董事會規(guī)定的格式和時刻將金額轉入聯(lián)營體指定帳戶。 (2) Collect fund from each party, in such a case, each Party shall transfer fund into appointed bank account by the way and the time stipulated by the MC according to its participation. Article 11 To ensur

34、e the benefit of each parent company not to be violated, the Joint Venture can not provide guarantee for any unit or individual, can not involve any loan without permission of the MC. 第十二條 依照聯(lián)營體協(xié)議，聯(lián)營體將在Djibouti和Addis Ababa開立銀行帳戶，工程預收款和結算款等分不以美元和當?shù)貛糯嫒隓jibouti和Addis Ababa帳戶。 Article 12 In accordance w

35、ith discussion of both parties, bank accounts will be set up in Tokyo,Japan and Jingxing County, Hebei Province, China, advance payment and settlement of the project will be deposit into the two bank accounts by Japanese Yen and RMB respectively. 動用以上帳戶的資金需要項目經(jīng)理（或第二簽字人）和經(jīng)授權的其他兩方代表聯(lián)合簽字。 Joint signatu

36、re of the Project Manager (or his representative) and other representative for CGGC is required for drawing money from the said accounts. 為方便服務施工生產(chǎn)，需要在Mekele開立銀行差不多帳戶，要緊用于支付職員勞務工資、分包工程結算款、采購資金及零星費用支出等。 For convenience of Exchanging US Dollar paid from ADB into RMB, a General bank account is required

37、 to be set up in Jingxing County in the name of CGGC.第十三條 加強現(xiàn)金治理，保證現(xiàn)金的安全性。0第十三條 加強現(xiàn)金治理，保證現(xiàn)金的安全性。 Article 13 Strengthen cash management and guarantee cash security（一）嚴格操縱現(xiàn)金的使用范圍。 (1) Strictly control the usage scope of cash. （三）建立健全現(xiàn)金資產(chǎn)內(nèi)部治理和操縱制度。 (3) Set up and perfect internal cash asset management

38、and control system. 第十四條 資金支付必須嚴格按照規(guī)定的審批程序辦理。 Article 14 The cash payment shall strictly follow the examination and approval procedure as per stipulated. 第十五條 非專門情況，原則上不支付無打算、無合同、無協(xié)議的款項。 Article 15 In principle, except exceptional circumstances, no payment shall be done for which without plan, contr

39、act or agreement. 第四章 存貨的治理 Chapter 4 Stock Management第十六條 存貨包括原材料、燃料、其他材料、低值易耗品、機械配件、結構件、在建工程和不屬于固定資產(chǎn)的專用工具、專用設備、專門儀表等。 Article 16 Stocks include raw material, fuel, other material, low cost and short lived article, mechanical spare part, structural part, project under construction, and special tool

40、, equipment and instrument which do not belong to fixed asset. 第十七條 存貨按實際成本計價 Article 17 The value of stocks is calculated as actual cost. （一）購入的存貨，按買價加運雜費，采購保管費和稅金等計價。 (1) The value of purchased stocks shall be calculated by the purchased price plus freight and miscellaneous charges, storage charge

41、, taxes, and etc. （三）托付加工的存貨，按照實際耗用的原材料或者半成品加運雜費和加工費等計價。 (3) Stocks produced by consigned external unit will be figured as raw materials cost or semi-manufactured goods cost plus freight and miscellaneous charges and processing charges. （五）盤盈的存貨，按照同類存貨的實際成本計價；沒有同類存貨的，按照市價計價。 (5) Surplus stocks shall

42、 be figured according to the actual cost of same kind of stock in store, for which has not same kind of stock in store, the value shall be figured according to the market price. （六）同意捐贈的存貨按照發(fā)票帳單所列金額加企業(yè)負擔的運雜費、保險費、稅金計價；無發(fā)票帳單的，按同類存貨的市價計價。 (6) Stocks received by donation shall be figured according to th

43、e amount listed on invoice plus freight and miscellaneous charges, premium and tax, for which without invoice, it shall be valued as market price. 第十八條 建立健全存物資資的計量制度、收發(fā)制度和盤存制度。 Article 18 Establish and prefect measure system, receiving and dispatching system and inventory system for stocked material

44、. 一切物資的進出，都應該有嚴格進出計量驗收手續(xù)。 Strict procedure for measure and acceptance will be initialized for stock in and out of every material. 有關治理部門應對存貨進行定期（每月一次）盤點，年度終了前必須進行一次全面的盤點清查。 Concerned managerial departments shall make an inventory of stocks periodically (monthly), and an overall stock-taking and chec

45、king must be performed before the end of every year. 盤盈的存貨，按規(guī)定先作帳務處理，經(jīng)批準后，沖銷治理費用。 According to stipulation, inventory over will be accounted firstly and after approval, it will be used for charging off overhead cost. 盤虧、毀損和報廢的存貨，先作帳務處理，查明緣故批準后，扣除過失人或保險公司賠款和殘料價值，計入采購保管費或治理費用。 Inventory shortages, dam

46、aged or disabled inventory shall be accounted firstly, and when the reason is found and approved, it shall be charged to purchase and storage charge or overhead cost after indemnity from insurer and remained value has been deducted. 存貨毀損屬于特不損失的部分，扣除過失人或者保險公司賠款和殘料價值后，計入營業(yè)外支出。 If the inventory damage

47、belongs to abnormal losses, it shall be charge to no operation expense after indemnity from insurer and surplus value has been deducted. 第十九條 應依照存貨的屬性、價值大小對存貨進行科學的分類，對存貨進行分類治理。 Article 19 The inventory shall be systematically managed and classified scientifically according to its property and value.

48、 第五章 固定資產(chǎn)治理 Chapter 5 Management of Fixed Asset第二十條 聯(lián)營體的固定資產(chǎn)是指使用期限超過一年、單位價值在2000比爾以上的機械設備、運輸車輛、各種施工器具。 Article 20 The fixed assets of T-C JV refer to mechanical equipments, transport vehicles and different kinds of construction implements with service time over a year and unit value more than 2000 R

49、MB. 第二十一條 固定資產(chǎn)分類。 Article 21 Classification of Fixed Assets. The fixed assets of JV are classified as following: （一）生產(chǎn)用固定資產(chǎn) （1）Productive fixed assets 0 0 1、施工機械 2、運輸設備 2. Transportation device第二十二條 固定資產(chǎn)的計價。 Article 22 Valuation of fixed assets, the fixed assets will be valuated according to followi

50、ng measures: （一）購入的固定資產(chǎn)，按照買價加上支付的運雜費、保險費、包裝費、安裝調(diào)試費和繳納的稅金等計價。0（一）購入的固定資產(chǎn)，按照買價加上支付的運雜費、保險費、包裝費、安裝調(diào)試費和繳納的稅金等計價。 (1) Purchased fixed assets will be valued according to purchased price plus freight and miscellaneous charges, insurance premium, packing charge, installation and commissioning charge and tax

51、es. （六）盤盈的固定資產(chǎn)，按照同類固定資產(chǎn)的重制完全價值計價。 (4) Surplus fixed assets shall be valued according to the completely value of rebuilding the same kind of fixed assets. 0第二十三條 固定資產(chǎn)折舊。聯(lián)營體固定資產(chǎn)折舊采納平均年限法，各類固定資產(chǎn)的折舊參照投標時的比例確定，工程工期范圍內(nèi)折舊為50%65%。Article 23 Depreciation of Fixed assets. 聯(lián)營體固定資產(chǎn)折舊采納平均年限法，各類固定資產(chǎn)的折舊參照投標和埃塞俄比亞有

52、關規(guī)定確定，綜合折舊率為16%20%。 Composite life method will be adopted for the depreciation of fixed assets. And the depreciation of all kinds of fixed assets shall be determined in accordance with Tender Document with composite depreciation of 50%-65% within the duration of the project construction. 第二十四條 固定資產(chǎn)的

53、治理。0第二十四條 固定資產(chǎn)的治理。 Article 24 Management of Fixed Assets機電物資部在聯(lián)營體生產(chǎn)打算的基礎上編制生產(chǎn)用設備的采購打算，經(jīng)分管領導審核，報項目經(jīng)理批準后，組織合同的評審及其采購、驗收、建立實物帳，并遞交相關資料及時到財務進行掛帳。 A purchase program shall be made by M&E Department based on the production plan, and after this purchase program has been checked by the leaders in charge and

54、 finally approved by Project Manager, the contract evaluation, purchase, check & acceptance procedure can be carried out, and related data and information shall be submitted to the Financial Office for account. 機電物資部應加強對固定資產(chǎn)的實物治理工作，完善治理制度，定期與財務部門對帳，做到帳物、帳帳相符。 M&E Department shall strengthen and perf

55、ect the management for the fixed assets, and check the account with Financial Office periodically, it shall be assured that the account confirms to real object, and account confirms to account. 事務部應在聯(lián)營體的年度預算內(nèi)提出各種非生產(chǎn)用辦公設備的采購打算，經(jīng)分管領導審核，報項目經(jīng)理批準后，組織采購、驗收、建立實物帳，并遞交相關資料及時到財務進行掛帳。 A purchase program for of

56、fice equipment, which is for non-production purpose, shall be made by Administrative Department with in the annual budget of the joint venture, and after this purchase program has been checked by the leaders in charge and finally approved by Project Manager, the contract evaluation, purchase, check

57、& acceptance procedure can be carried out, and related data and information shall be submitted to the Financial Office for account. 財務部門負責按批準的采購打算籌集資金，并按規(guī)定的審批、支付程序結算采購款項；負責按固定資產(chǎn)驗收的有關手續(xù)分類建立固定資產(chǎn)財務帳和卡片。 Financial Office shall be responsible for collecting funds in accordance with approved purchase prog

58、ram, and settle the purchase payment according to stipulated check and payment procedures, and also shall be responsible to establish financial account and cards in accordance with the acceptance procedures for fixed assets第二十五條 固定資產(chǎn)減少及報廢。 Article 25 Decrease and Discard of Fixed Assets. 固定資產(chǎn)有償轉讓或清理

59、報廢，必須辦理有關固定資產(chǎn)減少或清理報廢的手續(xù)，經(jīng)批準，方能處理。 When fixed assets are paid transferred or scarped the procedures for decrease or scrap must be carried out, in any case, it must be approved before dispose. 第二十六條 聯(lián)營體內(nèi)部固定資產(chǎn)轉移，必須辦理固定資產(chǎn)調(diào)撥手續(xù)，固定資產(chǎn)應做到帳隨物走。 Article 26 The transfer of fixed assets within the joint venture

60、must have procedures for fixed assets reallocation, and the account for the transferred fixed assets shall be transferred together. 不得以行政命令代替物資轉移手續(xù)。 No administrative order shall be used instead of procedures for transfer fixed assets. 第二十七條 聯(lián)營體內(nèi)固定資產(chǎn)大修實行預算制，經(jīng)批準后的大修費用按固定資產(chǎn)受益對象據(jù)實分不攤入生產(chǎn)成本。 Article 27 B