亞行財(cái)務(wù)管理培訓(xùn)課件

培訓(xùn)內(nèi)容亞行財(cái)務(wù)管理政策世亞行項(xiàng)目貸款核算辦法及財(cái)務(wù)報(bào)表的編制亞行項(xiàng)目的審計(jì)和常見的審計(jì)問題1第一頁，共36頁。第一頁，共36頁。亞行財(cái)務(wù)管理政策ADBFinancialManagementPoliciesandGuidelines

亞行財(cái)務(wù)管理政策和指南PreparingandSubmittingFinancialReports

準(zhǔn)備和提交財(cái)務(wù)報(bào)告AuditorReportsandOpinions:ADBRequirements審計(jì)報(bào)告和審計(jì)意見：亞行的要求FinancialCovenants

財(cái)務(wù)約文

2第二頁，共36頁。第二頁，共36頁。亞行財(cái)務(wù)管理政策和指南ADBCharterADBpolicyonAnticorruptionGovernanceGuidelinesfor

FinancialgovernanceandmanagementofinvestmentprojectsFinancedbytheADBHandbookforBorrowersonFinancialManagement亞行章程亞行政策:反腐敗治理亞行投資項(xiàng)目的財(cái)務(wù)治理與管理指南借款人手冊：亞行資助項(xiàng)目的財(cái)務(wù)治理與管理3第三頁，共36頁。第三頁，共36頁。亞行的總體期望執(zhí)行機(jī)構(gòu)的財(cái)務(wù)管理系統(tǒng):提供及時(shí)可靠的信息，這些信息應(yīng)當(dāng)適用于監(jiān)控項(xiàng)目和執(zhí)行機(jī)構(gòu)在實(shí)現(xiàn)亞行同意的目標(biāo)方面的進(jìn)展情況，還應(yīng)能預(yù)警項(xiàng)目實(shí)施和管理中的問題執(zhí)行機(jī)構(gòu)還應(yīng)具有一個(gè)有效的控制環(huán)境，包括內(nèi)部控制制度，以保障:財(cái)務(wù)記錄可靠完整管理政策得以貫徹執(zhí)行有序高效地開展業(yè)務(wù)正確記錄和保護(hù)資產(chǎn)和資源4第四頁，共36頁。第四頁，共36頁。ADBGeneralExpectations(continued)

亞行的總體期望（續(xù)）項(xiàng)目業(yè)務(wù)活動應(yīng)當(dāng)與政府的財(cái)務(wù)政策保持一致項(xiàng)目目標(biāo)應(yīng)被明確界定應(yīng)制訂出項(xiàng)目實(shí)施計(jì)劃限期完成的實(shí)施任務(wù)；設(shè)定每個(gè)步驟目標(biāo)日期的采購行動；為每個(gè)項(xiàng)目部分和開支類別設(shè)定的支付計(jì)劃；籌資計(jì)劃時(shí)間表；實(shí)現(xiàn)項(xiàng)目開發(fā)目標(biāo)所需采取的行動；建立項(xiàng)目會計(jì)與財(cái)務(wù)管理制度（包括審計(jì)安排）所需采取的行動支付程序和資金流機(jī)制要適合特定的國家和項(xiàng)目環(huán)境5第五頁，共36頁。第五頁，共36頁。

財(cái)務(wù)管理指南的目標(biāo)是..為財(cái)務(wù)分析和管理建立規(guī)范界定財(cái)務(wù)管理的要求向借款人解釋這些要求提供知識資源為有興趣的各方了解情況提供便利6第六頁，共36頁。第六頁，共36頁。FMGuidelinesStructure

財(cái)務(wù)管理指南的結(jié)構(gòu)1. 簡介背景，目標(biāo)2. 使用者須知分步驟的要求3. 準(zhǔn)備和評估投資項(xiàng)目投資項(xiàng)目的準(zhǔn)備、評估、實(shí)施和監(jiān)督4. 項(xiàng)目執(zhí)行機(jī)構(gòu)的財(cái)務(wù)管理確?？沙掷m(xù)性的財(cái)務(wù)管理安排5.

報(bào)告和審計(jì)亞行財(cái)務(wù)審計(jì)和報(bào)告要求6. 金融機(jī)構(gòu)專家指南7. 知識管理資源、核查單、貸款約文樣本，等等

7第七頁，共36頁。第七頁，共36頁。FMHandbookforBorrowers

財(cái)務(wù)管理借款人手冊TheHandbookforBorrowersontheFinancialGovernanceandManagementofInvestmentProjectsfinancedbyADB:SummarizesrelevantADBFMrequirementsassetoutintheGuidelines(fromtheBorrower’sperspective)FollowsthestructureoftheGuidelinesReflectsrecentprogressonharmonizingMDBpoliciesandprocedures亞行融資投資項(xiàng)目的財(cái)務(wù)治理與管理 -借款人手冊:總結(jié)了指南中規(guī)定的財(cái)務(wù)管理要求(從借款人的角度)采用了與指南相同的結(jié)構(gòu)反映了多邊開發(fā)銀行在政策和程序協(xié)調(diào)方面的最新進(jìn)展8第八頁，共36頁。第八頁，共36頁。項(xiàng)目分類亞行將其項(xiàng)目和執(zhí)行機(jī)構(gòu)分為兩類：術(shù)語“盈利性”適用于以下執(zhí)行機(jī)構(gòu)和項(xiàng)目:以商業(yè)為導(dǎo)向的；產(chǎn)生實(shí)質(zhì)性收入的要么通過消費(fèi)者付費(fèi)；要么通過行業(yè)特定的地方稅，如供水和排水稅;并且有權(quán)決定這些資金的使用不符合這些標(biāo)準(zhǔn)的執(zhí)行機(jī)構(gòu)和項(xiàng)目被定義為“非贏利性”9第九頁，共36頁。第九頁，共36頁。ProjectTypesandTreatments

項(xiàng)目類型和處理方法部門：國有（公共）部門民營部門項(xiàng)目、執(zhí)行機(jī)構(gòu)或?qū)嵤C(jī)構(gòu)的類別：非盈利性

盈利性

盈利性金融機(jī)構(gòu)總體指南、方法和要求:?

財(cái)務(wù)政策要健全?

會計(jì)記錄要足夠完備?

內(nèi)部控制制度要適當(dāng)?

向管理層匯報(bào)要及時(shí)?

審計(jì)要可靠及時(shí)?

如果能力允許的情況下要逐漸完善財(cái)務(wù)報(bào)告工作

?

逐步采用民營部門管理、內(nèi)部控制和治理安排的最佳做法?

確保經(jīng)營活動具有可持續(xù)性?

符合國家會計(jì)準(zhǔn)則?

逐步采用與國際會計(jì)準(zhǔn)則相一致的財(cái)務(wù)報(bào)告制度10第十頁，共36頁。第十頁，共36頁。準(zhǔn)備和提交財(cái)務(wù)報(bào)告

11第十一頁，共36頁。第十一頁，共36頁。SessionOutline本節(jié)概覽

ADBreportingrequirementsSubmissionrequirementsADBcompliancecategoriesADBpolicyonlateorunacceptablereports亞行財(cái)務(wù)報(bào)告編制要求本節(jié)探討亞行對按時(shí)提交所要求的財(cái)務(wù)報(bào)告的期望財(cái)務(wù)報(bào)告提交要求亞行的合規(guī)類別亞行對遲報(bào)或不合格財(cái)務(wù)報(bào)告的政策12第十二頁，共36頁。第十二頁，共36頁。BasicPrinciples基本原則Thefollowingbasicprinciplesapplytoallinterimandannualprojectfinancialstatementsissuedbyborrowers:English-languagepresentationDisclosureoffullaccountabilityforallfundsoftheborrower,otherdonorsandlenders,andADBCompliancewithloancovenantsandADBrequirementsforprojectmanagementAdequatedisclosureofallmaterialinformation以下基本原則適用于所有借款人發(fā)布的期中和年度項(xiàng)目財(cái)務(wù)報(bào)表:以英文出具全面披露和說明借款人、其他捐助人、其他貸款人和亞行的資金使用情況符合貸款約文和亞行對項(xiàng)目管理的要求；充分披露所有的實(shí)質(zhì)性信息13第十三頁，共36頁。第十三頁，共36頁。AnnualFinancialStatements

年度財(cái)務(wù)報(bào)表Thefollowingfundamentalprinciplesapplytoannualfinancialstatements:AclearstatementontheaccountingpoliciesandaccountingstandardsadoptedTheresultsofanindependentreviewofthefinancialaccountsandfinancialmanagementsystemsbyanauditoracceptabletoADB下列基本原則適用于年度財(cái)務(wù)報(bào)表：明確說明所采用的會計(jì)政策和會計(jì)準(zhǔn)則由亞行認(rèn)可的審計(jì)員對財(cái)務(wù)帳目和財(cái)務(wù)管理系統(tǒng)進(jìn)行獨(dú)立審核的結(jié)果14第十四頁，共36頁。第十四頁，共36頁。CompositionofFinancialStatements

財(cái)務(wù)報(bào)表的構(gòu)成Annualfinancialstatementsrelatingtoeachprojectshouldshowsufficientinformationtoidentifyseparatelythetransactionsrelatingtothereportingyearandthecumulativetransactionsfromthestart-updateAnnualstatementsmaycombinefinancialtransactionsofaprojectwiththoseoftheEA,wheretheEAwasestablishedsolelytodeveloptheprojectWhereanEAisresponsibleforimplementingdefinedsubprojects,separatefinancialstatementsshouldbeprovidedforeachdefinedcomponenttogetherwithaconsolidatedfinancialstatementforthecompleteproject.WhereanEAisresponsiblefordevelopingmorethanoneproject,commonorjointprojectfinancialtransactionsoftheagencymaybeapportionedandallocatedtoeachprojectonabasisdefinedintheNotestotheFinancialStatements與每個(gè)項(xiàng)目有關(guān)的年度財(cái)務(wù)報(bào)表應(yīng)該提供充足的信息，以區(qū)分本財(cái)務(wù)年度發(fā)生的交易和自項(xiàng)目開始之日起累積發(fā)生的交易如果執(zhí)行機(jī)構(gòu)成立的目的只是為了開發(fā)某個(gè)項(xiàng)目，則在期中和年度報(bào)表中可以把項(xiàng)目的財(cái)務(wù)交易與執(zhí)行機(jī)構(gòu)的財(cái)務(wù)交易予以合并如果某個(gè)執(zhí)行機(jī)構(gòu)負(fù)責(zé)執(zhí)行指定的子項(xiàng)目，則對應(yīng)每個(gè)子項(xiàng)目都應(yīng)編制獨(dú)立的財(cái)務(wù)報(bào)表，并對整個(gè)項(xiàng)目編制合并財(cái)務(wù)報(bào)表如果某執(zhí)行機(jī)構(gòu)負(fù)責(zé)開發(fā)的項(xiàng)目多于一個(gè)，則屬于共同性質(zhì)的財(cái)務(wù)交易可根據(jù)財(cái)務(wù)報(bào)表附注中的規(guī)定分配給每個(gè)項(xiàng)目15第十五頁，共36頁。第十五頁，共36頁。FinancialReportingRequirements

財(cái)務(wù)報(bào)告要求Whereauditedfinancialstatementsaretobefirstsubmittedtoagovernmentlegislature—withtheriskofdelayingsubmissionoftheauditedfinancialstatementstoADB—adraft(certifiedbythechieffinancialofficerandtheauditor)shouldbesubmittedtoADBwithintherequiredreportingtimetable,withsubsequentconfirmationaftertheyhavebeenratifiedbythelegislatureFinancialstatementsshould(normally)bepresentedinthelocalcurrencyFornon-revenue-earningprojects,auditedannualstatementsarerequiredforeachyearofprojectdevelopmentandimplementationForrevenue-earningprojects,auditedannualstatementsarerequiredfortheperiodoftheloan.Thefinancialstatementsofrevenue-earningprojectsmaybeincorporatedwithintheEA’sfinancialstatements如果已審計(jì)財(cái)務(wù)報(bào)表需首先提交給政府立法部門，則可能會延遲向亞行上報(bào)已審計(jì)財(cái)務(wù)報(bào)表。在這種情況下，財(cái)務(wù)報(bào)表的草本（由財(cái)務(wù)總管和審計(jì)人員審核無誤）應(yīng)在要求的時(shí)間范圍內(nèi)提交給亞行，并在財(cái)務(wù)報(bào)表被立法機(jī)構(gòu)認(rèn)可后向亞行確認(rèn)財(cái)務(wù)報(bào)表一般應(yīng)用當(dāng)?shù)刎泿疟硎痉怯皂?xiàng)目在項(xiàng)目開發(fā)和實(shí)施的每個(gè)財(cái)務(wù)年度都應(yīng)該提交已審計(jì)的年度財(cái)務(wù)報(bào)表對盈利性項(xiàng)目，亞行要求在貸款期限內(nèi)提交經(jīng)審計(jì)的年度財(cái)務(wù)報(bào)表。盈利性項(xiàng)目的財(cái)務(wù)報(bào)表可以合并入執(zhí)行機(jī)構(gòu)的財(cái)務(wù)報(bào)表之中16第十六頁，共36頁。第十六頁，共36頁。AccountingStatements&FinancialReports會計(jì)報(bào)表和財(cái)務(wù)報(bào)告AccountingStatementsNon-Revenue-EarningRevenue-EarningInterimAnnualAuditedInterimAnnualAuditedAccounting/FinancialPolicies……StatementofIncome(CashReceipts)……StatementofExpenses(CashPayments)...…CashFlowStatementImprestAccountStatementStatementofExpenditures(SOE)IncomeStatementNotapplicableforcashaccountingbasisBalanceSheetNotestotheFinancialStatements17第十七頁，共36頁。第十七頁，共36頁。AccountingStatements&FinancialReports會計(jì)報(bào)表和財(cái)務(wù)報(bào)告會計(jì)報(bào)表非盈利性盈利性期中(PMRs)年度審計(jì)期中(PMRs)年度審計(jì)會計(jì)/財(cái)務(wù)政策說明……收入表（現(xiàn)金收入）……支出表（現(xiàn)金支出）...…現(xiàn)金流量表周轉(zhuǎn)金帳戶報(bào)表費(fèi)用報(bào)表（費(fèi)用報(bào)表）損益表不適用于現(xiàn)金收付制會計(jì)基礎(chǔ)資產(chǎn)負(fù)債表財(cái)務(wù)報(bào)表附注18第十八頁，共36頁。第十八頁，共36頁。SubmissionRequirements

財(cái)務(wù)報(bào)告提交要求ADBrequiresaccurateandtimelyfinancialinformationfromborrowers.EAsarerequiredtosubmitAuditedProjectAccounts(APAs)regularlyduringprojectimplementationandinsomecases,untiltheloanhasbeenfullyrepaid.EAsofrevenue-earningentitiesarerequiredtosubmitAuditedFinancialStatements(AFS),enablingADBtomonitorloanuseandtheEA’sfinancialviability.亞行要求借款人提供準(zhǔn)確及時(shí)的財(cái)務(wù)信息

執(zhí)行機(jī)構(gòu)應(yīng)在項(xiàng)目實(shí)施階段，并在某些情況下直到貸款全部償還，定期提交已審計(jì)項(xiàng)目報(bào)表盈利性執(zhí)行機(jī)構(gòu)還應(yīng)該提交已審計(jì)的財(cái)務(wù)報(bào)表（AFS）。以使亞行能夠監(jiān)督貸款的使用并了解執(zhí)行機(jī)構(gòu)的財(cái)務(wù)能力19第十九頁，共36頁。第十九頁，共36頁。ADBComplianceCategories

亞行的合規(guī)類別CompliediswhenthesoleEAsubmittedacceptableAPA/AFSinEnglishbytheduedate;andwhereallEAssubmittedacceptableAPA/AFSinEnglishbytheduedatePartlyCompliediswhereseveralEAsareinvolvedandonlyoneorafewsubmittedacceptableAPA/AFSeitherbytheduedateorlateCompliedLateiswhenAPA/AFSmeetsthecompliedstatusbutissubmittedlateNotYetDueiswhenAPA/AFSisnotyetdueandisonlyapplicableuntilthefirstAPA/AFSfortheprojectbecomesdue合規(guī)，指單一執(zhí)行機(jī)構(gòu)在到期日提交可接受的英文已審計(jì)項(xiàng)目報(bào)表和已審計(jì)財(cái)務(wù)報(bào)表；所有執(zhí)行機(jī)構(gòu)在到期日用英文提交合格的已審計(jì)項(xiàng)目報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表部分合規(guī)，指在有多個(gè)執(zhí)行機(jī)構(gòu)參與的情況下，僅有一個(gè)或者幾個(gè)執(zhí)行機(jī)構(gòu)在到期日或其后提交了合格的已審計(jì)項(xiàng)目報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表合規(guī)但拖延，指已審計(jì)項(xiàng)目報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表達(dá)到合規(guī)要求，但提交日期拖延尚未到期，指已審計(jì)項(xiàng)目報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表尚未到期，直到項(xiàng)目的第一份已審計(jì)項(xiàng)目報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表到期才適用20第二十頁，共36頁。第二十頁，共36頁。ADBComplianceCategories(continued)亞行的合規(guī)類別（續(xù)）NotRequiredisifsubmissionofAPA/AFSisnotincludedintheloancovenants,andisonlyapplicabletosomeexceptionalprogramloansNotCompliediswhen:APA/AFSissubmittedinthelocallanguageAPA/AFSissubmittedbuthassignificantauditqualificationsthesoleEAsubmittedpartialorincompleteAPA/AFS;oronlyunauditedprojectaccountsandfinancialstatementsaresubmitted.未要求，指如果貸款協(xié)議未要求提交已審計(jì)項(xiàng)目報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表的情況，僅適用于部分例外的規(guī)劃貸款不合規(guī)指：已審計(jì)項(xiàng)目報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表以當(dāng)?shù)卣Z言提供；已審計(jì)項(xiàng)目報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表已提交，但具有實(shí)質(zhì)性審計(jì)保留意見；單個(gè)執(zhí)行機(jī)構(gòu)提交部分的或者不完整的已審計(jì)項(xiàng)目報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表；或僅提交了未經(jīng)審計(jì)的項(xiàng)目報(bào)表和財(cái)務(wù)報(bào)表21第二十一頁，共36頁。第二十一頁，共36頁。ADBPolicyonLateorUnacceptableFinancialReports

亞行對遲報(bào)或不合格財(cái)務(wù)報(bào)告的政策WhenacceptableAPA/AFSarenotreceivedbyduedates,ADBwillwriteimmediatelytoEAsstatingtheyareoverdueandwarningthat,iftheyarenotreceivedwithinsixmonths:imprestaccountswillnotbereplenishedfurtherreimbursementrequestswillnotbeprocessedcommitmentletterswillnotbeprocessed,andcontractawardswillnotbeprocessed如果在到期日沒有收到合格的已審計(jì)項(xiàng)目報(bào)表或者已審計(jì)財(cái)務(wù)報(bào)表，亞行將立即書面通知執(zhí)行機(jī)構(gòu)報(bào)表已過期，并提醒如果在六個(gè)月內(nèi)未能收到這些報(bào)表：周轉(zhuǎn)金帳戶將得不到回補(bǔ)不再受理新的償付申請不再出具新的承諾函，并且不再批準(zhǔn)授予新的合同22第二十二頁，共36頁。第二十二頁，共36頁。ADBPolicyonLateorUnacceptableFinancialReports(continued)

亞行對遲報(bào)或不合格財(cái)務(wù)報(bào)告的政策（續(xù)）WhenacceptableAPA/AFSarenotreceivedwithin6months

aftertheduedates,ADBwillhold:replenishmentofimprestaccountsprocessingreimbursementrequestsprocessingcommitmentlettersprocessingcontractawardsADBwillthenadvisetheEAsofADB’sactionsandstateifthesituationdoesnotimprovewithinsixmonths,loansmaybesuspendedWhenacceptableAPA/AFSarenotreceivedwithin12monthsaftertheduedates,ADBmaysuspendtheloan.如果在到期日后六個(gè)月內(nèi)沒有收到合格的已審計(jì)項(xiàng)目報(bào)表或者已審計(jì)財(cái)務(wù)報(bào)表，亞行將：暫?；匮a(bǔ)周轉(zhuǎn)金帳戶暫停處理支付申請暫停處理承諾函暫停處理合同授予亞行然后將通知執(zhí)行機(jī)構(gòu)亞行采取的措施，并說明如果情況在六個(gè)月內(nèi)沒有改善，可能會中止貸款如果在到期日后十二個(gè)月內(nèi)沒有收到合格的已審計(jì)項(xiàng)目報(bào)表或者已審計(jì)財(cái)務(wù)報(bào)表，亞行可中止貸款23第二十三頁，共36頁。第二十三頁，共36頁。審計(jì)報(bào)告和審計(jì)意見：亞行的要求24第二十四頁，共36頁。第二十四頁，共36頁。ADBExpectations亞行的期望ADBexpectsauditorreportstoconsider:Theadequacyofsystemsandrecord-keepingTheeligibilityofexpendituresUtilizationoftheimprestaccountStatementofExpendituresincludingwhetheramountclaimedisdulysupportedtotheextentverifiedCompliancewithfinancialcovenantsspecifiedintheloanandprojectagreements.亞行希望審計(jì)報(bào)告考慮到：內(nèi)控制度和記錄留存的充分性費(fèi)用開支的合格性專用帳戶的使用采用費(fèi)用報(bào)表支付方式支出的原始憑證是否得到驗(yàn)證貸款財(cái)務(wù)約文是否滿足招標(biāo)采購是否按照亞行指南進(jìn)行25第二十五頁，共36頁。第二十五頁，共36頁。ClassificationsofAuditOpinions

審計(jì)意見分類OpinionTypeExampleADBClassificationUnqualifiedOpinion“…giveatrueandfairview…”AcceptableQualifiedOpinion“…exceptfor…”Willdependonthenatureoftheauditqualificationandwillbeconsideredonacase-by-casebasisAdverseOpinion“…donotgiveatrueandfairview…”UnacceptableDisclaimerofOpinion“…wedonotexpressanopinion…”Unacceptable26第二十六頁，共36頁。第二十六頁，共36頁。ClassificationsofAuditOpinions

審計(jì)意見分類審計(jì)意見的類型例子亞行的分類無保留意見“…真實(shí)公允地反映了…”可接受保留意見“…除了…”取決于審計(jì)保留意見的性質(zhì)，將根據(jù)具體情況考慮反對意見“…不能真實(shí)公允地反映…”不可接受拒絕發(fā)表意見“…我們不能就財(cái)務(wù)報(bào)表發(fā)表意見…”不可接受27第二十七頁，共36頁。第二十七頁，共36頁。AuditManagementLetters

審計(jì)管理意見書ADBrequiresaManagementLetteroninternalcontrolsandoperatingproceduresManagementlettersmustbeprovidedtoADBwiththeauditedfinancialstatements亞行要求提供與內(nèi)控和經(jīng)營程序有關(guān)的管理意見書管理意見書必須隨審計(jì)財(cái)務(wù)報(bào)告一同提交亞行

28第二十八頁，共36頁。第二十八頁，共36頁。FinancialCovenants

財(cái)務(wù)約文

29第二十九頁，共36頁。第二十九頁，共36頁。SessionOutline本節(jié)概覽ADBseeksassurancethatprojectswillbesustainableby

agreeingfinancialloancovenants.WhydoesADBseektoagreeloancovenants?Whatarefinancialloancovenants?CommonADBcovenantsADBapproachtonon-complianceComplianceStatus亞行尋求就貸款財(cái)務(wù)約文達(dá)成協(xié)議以保證項(xiàng)目的可持續(xù)性。亞行為什么尋求就貸款約文達(dá)成協(xié)議什么是貸款財(cái)務(wù)約文常見的亞行貸款約文亞行對不遵守約文情況的處理方法執(zhí)行情況30第三十頁，共36頁。第三十頁，共36頁。FinancialCovenantsareDesignedto…財(cái)務(wù)約文的設(shè)計(jì)旨在

…SupportsocioeconomicdevelopmentPromotefinancialviability,financialperformanceandprudentfinancialmanagementoftheexecutingagencyDeveloplocalcapabilityAssisttheexecutingagencytoachieveacreditworthystatustofacilitateacceptanceincapitalmarketsProtecttheborrower’sandADB’sfinancialinterestsProvideabasisformonitoringbygovernmentregulatoryagencies,andADB,oftheEA’sfinancialperformance支持宏觀經(jīng)濟(jì)發(fā)展提高執(zhí)行機(jī)構(gòu)的財(cái)務(wù)生存能力、增加其財(cái)務(wù)業(yè)績、加強(qiáng)審慎財(cái)務(wù)管理培育當(dāng)?shù)氐呢?cái)務(wù)管理能力協(xié)助執(zhí)行機(jī)構(gòu)獲得信譽(yù)，以便其被資本市場所接納保護(hù)借款人和亞行的經(jīng)濟(jì)利益為政府監(jiān)管機(jī)構(gòu)和亞行提供監(jiān)控執(zhí)行機(jī)構(gòu)財(cái)務(wù)業(yè)績的依據(jù)31第三十一頁，共36頁。第三十一頁，共36頁。TypesofADBFinancialCovenants

亞行財(cái)務(wù)約文的種類Submissionofauditedfinancialstatements

Oper