外資企業(yè)-財務(wù)管理制度

外資企業(yè)財務(wù)管理制度

有限公司財務(wù)管理制度WeishanHanjiameiDecorationMaterialsCo.,Ltd.FinancialManagementRegulations財務(wù)管理制度FinancialManagementRegulations第一章總則第一條為了加強公司的財務(wù)管理和財務(wù)監(jiān)督工作，愛護本公司和投資人各方的利益，依據(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.Thissystemisherebyestablishedinthelistofnationallawsandregulationsregardingtoforeigninvestmententerpriseinordertowellmanageandsupervisefinancialaffairsofthiscompanyandprotectinterestsofthecompanyandinvestors.其次條本制度適用于有限公司。2.ThissystemisapplicabletoWeishanHanjiameiDecorationMaterialsCo.,Ltd.第三條公司的財務(wù)活動，遵守中國的有關(guān)法律、法規(guī)和本規(guī)定，接受國家財稅機關(guān)的檢查和監(jiān)督，并對董事會及投資人各方負(fù)責(zé)。3.AllfinancialactivitiesofthiscompanyconformtoChineselaws,regulationsandthissystem,receiveinspectionandsupervisionofstatefinancialandtaxauthorityandareresponsibletoboardofdirectorsandinvestors.第四條公司各部門和職員辦理財會及財會相關(guān)事務(wù)，必需遵守本制度。4.Departmentsandemployeesofthiscompanyshallabidebythissystemwheninvolvedinfinancialaffairsorsuchaffairsconcerned.其次章現(xiàn)金管理第五條嚴(yán)格依據(jù)中國人民銀行規(guī)定的現(xiàn)金管理方法和財政部關(guān)于企業(yè)單位貨幣資金管理和限制的規(guī)定，辦理有關(guān)現(xiàn)金收支業(yè)務(wù)。5.HandlecashreceiptsandpaymentsstrictlyinaccordancewithCashManagementMethodsformulatedbyChinesePeople’sBankandStipulationsonManagingandControllingCurrencyandCapitalbyfinancialdepartment.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：26.Followingrulesmustbeobservedwhenhandlingcashreceiptsandpayments:1.依據(jù)現(xiàn)金管理規(guī)定，現(xiàn)金應(yīng)限制在核定庫存限額之內(nèi)。Amountofcashshallnotbebeyondauthorizedstockaccordingtocashmanagementstipulation.2.凡各項業(yè)務(wù)收入的現(xiàn)金必需當(dāng)日交存銀行。Allcashreceiptsshallbedepositedintactinthebankeachday.3.與單位之間的經(jīng)濟往來，除零星小額的支付可以運用現(xiàn)金外，必需通過銀行結(jié)算。Alleconomictransactionswithotherunitsshallbesettledamongbanksexceptthatpettycashdisbursementcanbemadebyimprest.4.向銀行存入和支取現(xiàn)金的憑證，必需照實注明現(xiàn)金來源和用途。Faithfullyindicatesourceandpurposeofcashineachvoucherofsavinganddrawingmoneyinandfrombank.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\。Donotreplacestockcashwithsubstandardvoucher,namely\inCashStock\6.不準(zhǔn)謊報用途套取現(xiàn)金。Donotdrawcashbyanyfalseexcuse.7.不準(zhǔn)用銀行賬戶代其他單位和個人存入或支取現(xiàn)金。Donotusetheaccounttosaveordrawcashofotherunitsandindividuals.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\。Donotsavecashfromrevenueofthecompanyinbankinthenameofindividuals.Publicmoneynotintheaccountisnotallowedtoretain,noris\9.不準(zhǔn)用收入的現(xiàn)金\坐支\。3Donotuserevenuecashtomeetexpenses.第七條現(xiàn)金的運用范圍：7.Eventscoveredbycash:1.支付給職工的工資、獎金等。Payandpremium.2.支付給職工的市內(nèi)差旅費、外地差旅費、就餐費、職工探親路費等。Localtravelingexpense,nonlocaltravelingexpense.tablemoney,travelingexpensesforvisitingfamilyetc.3.支付給臨時工、外包工的勞務(wù)酬勞或其他服務(wù)費用。Recompensetocasuallaborersandcontractorsorotherservice4.按銀行規(guī)定結(jié)算起點1000元以下的零星支出。Pattypaymentbelow1000RMBbystipulationofbank.5.按央行規(guī)定需支付現(xiàn)金的其他支出。Otherpaymentsrequiredtocoverwithcashbystipulationsofcentralbank.第八條凡超過2000元以上的現(xiàn)金支出，必需提前二天報財務(wù)部，以便剛好向銀行預(yù)約提款。8.Paymentsofover2000RMBshallbereportedtofinancialdepartmenttwodaysinadvancesothatthedepartmentcandrawcashfrombankintime.第九條財務(wù)部應(yīng)建立現(xiàn)金、銀行存款日記賬，依據(jù)業(yè)務(wù)發(fā)生的先后依次逐筆序時登記。每日終了，應(yīng)依據(jù)登記的\現(xiàn)金日記賬\結(jié)余數(shù)與實際庫存數(shù)進行核對，做到帳實相符。月份終了，\現(xiàn)金日記賬\的余額必需與\現(xiàn)金\總賬科目的余額核對相符。9.Financialdepartmentshallestablishcashjourneyandjourneyofcashinbankandchronologicallyregistertheevents.Checkbalanceonthe\makeitaccordantwithactualstock,attheendofeachday.Balanceof\Journey\4第三章備用金管理第十條公司對現(xiàn)金支付常見的部門和個人，實行限額備用金制度；經(jīng)批準(zhǔn)運用備用金的，運用完畢應(yīng)剛好到財務(wù)部門結(jié)賬。10.Limitforreservesisappliedtothosedepartmentsandindividualsusingcashfrequently;theaccountsshallbesettledinfinancialdepartmentpromptlyafterreservefundisused.第十一條借款審批手續(xù)：11.Examiningandapprovingprocedureofborrowingreservefund:1.凡因工作須要借用備用金的，須部門經(jīng)理或經(jīng)辦人員向財務(wù)部提出借款申請，經(jīng)財務(wù)經(jīng)理核準(zhǔn)，并經(jīng)總經(jīng)理審批后辦理借款手續(xù)。Directorsofdepartmentsorpersonsinvolvedshallputforwardloanapplicationifthemoneyisneededforbusiness.Theborrowingshallbecheckedandapprovedbyfinancialmanagerfirstandthenbygeneralmanager.2.經(jīng)核準(zhǔn)借用備用金，必需填制《借款憑證》，并需提前2天到財務(wù)部門預(yù)約，以便到銀行提款。ReservefundborrowingrequiresLoanNotetobefilledandnoticetofinancialdepartmenttwodaysinadvancethatthedepartmenthasenoughtimetodrawcashfrombank.3.借款憑證需填明借款用途和合理金額，經(jīng)財務(wù)經(jīng)理核準(zhǔn)，并經(jīng)總經(jīng)理審批。PurposeandreasonableamountoffundborrowingarerequiredtobewritteninLoanNote,checkedandapprovedbyfinancialmanagerandgeneralmanager.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；特別狀況需超出限額的，須經(jīng)總經(jīng)理審批。5

算開支范圍內(nèi)的項目，財務(wù)部審核，經(jīng)副總經(jīng)理、總經(jīng)理審批。臨時支配外開支，各部門提交報告，先報財務(wù)負(fù)責(zé)人審核，后報副總經(jīng)理、總經(jīng)理審批，重大事項報董事長或經(jīng)董事會審批。Financialdepartmentshallarrangefundaccordingtothebudgettoensureallexpensesaremet.Approveditemsinthelistofexpensebudgetshallbecheckedbyfinancialdepartmentandapprovedbydeputygeneralmanagerandgeneralmanager.Astoitemsofexpensesbeyondbudget,eachdepartmentshallsubmitareporttopersoninchargeoffinancefirstforcheck,thentodeputygeneralmanagerandgeneralmanagerforapprovalandtochairmanofboardorboardofdirectorsforfurtherapprovalifmajoreventsareconcerned.第三十四條審批人員和權(quán)限34.Personinchargeofcheckingandapprovingandlimitsofauthority財務(wù)開支總經(jīng)理負(fù)責(zé)，財務(wù)負(fù)責(zé)人在總經(jīng)理授權(quán)下負(fù)責(zé)組織財務(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)費用開支。重大財務(wù)開支事項需經(jīng)董事會或董事會授權(quán)批準(zhǔn)。Generalmanagerisresponsibleforapprovingexpenses,personinchargeoffinance,authorizedbygeneralmanager,isresponsibleforauthorizedbygeneralmanager,isresponsibleforapprovingexpenseswithinration.Majorexpenserequiresapprovalofboardofdirectorsorapprovalauthorizedbyboardofdirectors.第三十五條審批內(nèi)容及額度35.Expensesandtherationforapproval公司的日常費用開支無論額度大小均有各部門經(jīng)理提出后，送交財務(wù)負(fù)責(zé)人審查核定，財務(wù)負(fù)責(zé)人簽署看法后，報副總經(jīng)理、總經(jīng)理審批。重大財務(wù)開支事項如對外投資、固定資產(chǎn)購置、巨額日常開支等，總經(jīng)理報董事長或經(jīng)董事會審批。Runningexpenseswhethersubstantiveorsmallareputforwardbydirectorofeachdepartmentanddeliveredtofinancialdirectorforcheckandratificationbeforetheyarereportedtodeputygeneralmanagerandgeneralmanagerforcheckandapproval.Majoreventssuchasexternalinvestment,purchaseoffixedassetsandsubstantiverunningexpensesshallbereportedbygeneralmanagertochairmanofboardorboardofdirectorsforcheckandapproval.第三十六條審批程序36.CheckandApprovalProcedures111.各部門職員經(jīng)辦的開支項目，經(jīng)部門經(jīng)理確認(rèn)，后報財務(wù)負(fù)責(zé)人核準(zhǔn)，審簽后再報副總經(jīng)理、總經(jīng)理審批。Itemsofexpensehandledbystaffofeachdepartmentshallbeconfirmedbydirectorofthedepartmentfirst,thenreportedtodirector,theyshallbesubmittedtodeputygeneralmanagerandgeneralmanagerforcheckandapproval.2.各部門經(jīng)理經(jīng)辦的開支項目，干脆報財務(wù)負(fù)責(zé)人核準(zhǔn)簽認(rèn)，按審批權(quán)限再報副總經(jīng)理、總經(jīng)理審批。Expenseshandledbydirectorofeachdepartmentshallbedirectlyreportedtofinancialdirectorforcheckandsignaturefirstandthentodeputygeneralmanagerandgeneralmanagerforapproval.3.副總經(jīng)理及高級管理人員經(jīng)辦的開支事項，按審批權(quán)限，先報財務(wù)負(fù)責(zé)人審核簽認(rèn)，審簽后再報總經(jīng)理審批。Expenseitemshandledbygeneralmannerandsenioradministrativestaffshallbereportedtofinancialdirectorfirstandthentogeneralmanagerforcheckandapproval.4.總經(jīng)理經(jīng)辦的開支事項，經(jīng)財務(wù)負(fù)責(zé)人、副總經(jīng)理審核簽認(rèn)，再報董事長或董事會授權(quán)董事審批。Expenseitemshandledbygeneralmanagershallbecheckedandapprovedbyfinancialdirectoranddeputygeneralmanagerfirstandthenbychairmanofboardorexecutivedirectorauthorizedbyboardofdirectors.5.董事會、股東大會開支事項，董事會秘書或辦公室提出并初審，審簽后送財務(wù)負(fù)責(zé)人審核簽認(rèn)，審簽后再報副總經(jīng)理、總經(jīng)理審批，重大開支或特別事項開支需報董事長審批的，總經(jīng)理呈報董事長審批。Expensesofboardofdirectorsandgeneralmeetingofshareholdersshallbeputforwardandfirstcheckedbysecretaryoftheboardorofficeoftheboard,thencheckedandsignedbyfinancialdirectorandfinallyreportedtogeneralmanagerforcheckandapproval.Substantiveexpenseorexpenseforextraordinaryitemsrequiresreportbygeneralmanagertochairmanofboardforcheckandapproval.126.監(jiān)事會開支事項，監(jiān)事長或辦公室提交并進行初審和審簽，財務(wù)負(fù)責(zé)人審核簽認(rèn)后報總經(jīng)理審批。Expenseofsupervisorycommitteeshallbecheckedandsignedbydirectorofcommitteefirstandthenbyfinancialdirectorandgeneralmanagersuccessively.第三十七條一般付款程序37.Generalproceduresofpayment公司全部款項支付，均需各部門提前提出付款支配，報財務(wù)部做好資金支配，并在付款時填寫《付款審批單》或《費用報銷單》，按審批程序簽批后，財務(wù)部付款。FinancialdepartmentshallarrangefundaccordingtopaymentplanmadebyeachdepartmentinadvanceandmeetpaymentsafterfillinginPaymentCheckandApprovalNote(paidbytransferringaccounts)orExpenseReimbursementNote(paidbycash)andgoingthroughapprovalprocedures.第三十八條嚴(yán)格執(zhí)行及例外事項38.Strictexecutionandexceptionalitems各部門各單位的報銷人，必需嚴(yán)格按本規(guī)定執(zhí)行，不得越級、越權(quán)報銷，不得違反財務(wù)開支審批程序。因特別狀況應(yīng)急報銷開支的，或因分管領(lǐng)導(dǎo)不在而必需開支的，開支后應(yīng)馬上補辦審批手續(xù)。Personsofanydepartmentsubmittinganexpenseaccountshalladheretothisstipulation.Anyapplicationforreimbursementbypassingtheimmediateleadershiporexceedingtheauthorityornotaccordantwiththecheckandapprovalprocedureisnotallowed.Checkandapprovalprocedureshallbehandledafterthereimbursementprovidedthereimbursementisurgentunderspecialconditionsorimmediatesuperiorisnotin.第三十九條財務(wù)監(jiān)督39.Supervisionoffinancialaffairs財務(wù)負(fù)責(zé)人及財務(wù)經(jīng)辦人員有權(quán)對不合理開支提出質(zhì)詢和制止。13Financialdirectororfinancialstaffinvolvedintheproceduresimplementationareentitledtoraiseinquiryonunreasonableexpenseandsuspendthepayment.第四十條簽訂合同及財務(wù)參與40.Participatingincontractsigning批量選購 或重要項目須按《經(jīng)濟合同法》要求簽訂合同，財務(wù)必需參與合同的簽訂工作。FinancialdepartmentshallparticipateincontractsigningofbatchpurchaseormajoritemsaccordingtoEconomicContractLaw.公司簽訂的全部合同，須報送財務(wù)一份作為付款依據(jù)，并財務(wù)部負(fù)責(zé)貼花、存檔。Financialdepartmentshallhaveoneoriginalofallcontractsaspaymentproofandisresponsibleforstickingstampandfiling.第四十一條合法開支及違規(guī)責(zé)任41.Legalexpensesandliability各項開支必需嚴(yán)格遵守財經(jīng)法紀(jì)，遵守財務(wù)開支規(guī)定；凡是違反規(guī)定報銷的，應(yīng)按經(jīng)辦、審核、審簽、審批權(quán)限分別擔(dān)當(dāng)有關(guān)責(zé)任。Lawsanddisciplineoffinanceandeconomicsandstipulationsoffinancialaffairsshallbeobserved;Personsinvolvedinactsofreimbursementviolatingthestipulationshallassumerelativeresponsibilityaccordingtothelimitforauthorityofhandling,checking,signingandapproving.第四十二條報賬要求42.Requirementsforreimbursement付款單據(jù)齊全、內(nèi)容真實、用途明確、計算精確、時間清晰、粘貼整齊、堅固，嚴(yán)禁白條報賬。對不按要求報賬的，財務(wù)部有權(quán)拒絕受理。Completepaymentvouchers,truecontent,explicitpurpose,correctcalculation,certaintime,neatandfirmpaste.Isnotqualifiedforrenderinganaccount.Financialdepartmentisjustifiedtorefusetheapplicationforreimbursementiftheprocedureisnothandledproperly.第四十三條工程項目的付款程序1443.Procedureofengineeringpayment1.公司全部工程項目，必需填寫呈批件報總經(jīng)理批準(zhǔn)立項。Allengineeringprojectstobecarriedoutshallbereportedandapprovedbygeneralmanager.2.呈批件中必需具體說明工程項目的實施目的、地點、具體方案、施工方及項目造價。Thereshallbepurpose,site,detailedscheme,partyinchargeofconstructionandcostinapplicationreport.3.總經(jīng)理批準(zhǔn)的呈批件必需抄送財務(wù)負(fù)責(zé)人。報批部門依據(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。其中一份給財務(wù)部備案，另一份交辦公室保管備案。Copyofapplicationapprovedbygeneralmanagershallbemadeforfinancialdirector.Applicationdepartmentsignscontractwithpartyinchargeofconstructionaccordingtothereportapprovedbygeneralmanager.Thereshallbefourcopiesofcontractwitheachpartyholdingtworespectively.Onecopyistofinancialdepartmentforfilingandtheothertoofficeforfiling.4.財務(wù)部門依據(jù)合同約定及工程實際進度支配付款。Financialdepartmentwillarrangepaymentaccordingtocontractandactualprogress.5.工程竣工后，設(shè)備部門對工程質(zhì)量進行竣工驗收，并填寫工程驗收單，閱歷收合格的工程項目，財務(wù)部憑工程驗收單、發(fā)票及《付款審批單》，支付工程余款。Afterprojectiscompleted,equipmentdepartmentisresponsibleforcheckingtheengineeringbeforeacceptanceandfillinginreceipt.Iftheengineeringisuptostandard,financialdepartmentwilltheremainingsumbasedonengineeringreceipt,invoiceandpaymentapprovalnote.第四十四條固定資產(chǎn)的付款程序44.Procedureoffixedassetspayment15

1.公司有關(guān)部門如需添置固定資產(chǎn)，必需填寫呈批件報總經(jīng)理批準(zhǔn)。呈批件中必需具體說明該固定資產(chǎn)用途、性能、價格。Purchaseofanyfixedassetrequiresapprovalbygeneralmanageronapplicationreport.Thereshallbedetailedspecificationoffunction,performanceandpriceoftheproductinapplicationreport.2.總經(jīng)理批準(zhǔn)的呈批件必需抄送財務(wù)負(fù)責(zé)人，同時抄送設(shè)備部門。申請部門依據(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)備需進行設(shè)備選型論證，再與供貨方簽訂購銷合同。合同一式四份，雙方各執(zhí)兩份。其中一份給財務(wù)負(fù)責(zé)人，另一份交辦公室保管。Acopyoftheapplicationreportapprovedbygeneralmanagershallbemadeforfinancialdirectorandequipmentdepartmentaswell.Thentheapplicationdepartmentshallgotoequipmentdepartmenttofillinequipmentpurchaseandrenewalapplicationnoteaccordingtotheapplicationreportapprovedbygeneralmanager.Astothoselargeequipments,demonstrationshallbemadebeforethepurchasecontractissigned.Therearefourcopiesofthecontractwitheachpartyholdingtwo.Onecopyisforfinancialdirectorandtheotherisintheofficeforfiling.3.固定資產(chǎn)到貨后，設(shè)備及有關(guān)部門驗收并填寫驗收單，驗收合格后，設(shè)備部門對該固定資產(chǎn)進行編號，并將固定資產(chǎn)標(biāo)簽貼在上面。并將固定資產(chǎn)驗收合格單和發(fā)票一起交財務(wù)部門，財務(wù)部門憑《付款審批單》付款。Equipmentdepartmentandrelativedepartmentshallchecktheproductondeliveryandfillinreceiptifitisuptothestandard.Equipmentdepartmentshallthennumbertheasset,labelitwith\asset\andhandthereceiptwithinvoicetofinancialdepartmentforpaymentbyPaymentCheckandApprovalNote.第四十五條原輔料選購 的付款程序45.Procedureofrawandsubsidiarymaterialspayment1.倉庫依據(jù)庫存狀況及最低庫存量的要求，發(fā)覺庫存不足，向主管領(lǐng)導(dǎo)提出申請，并填寫申購單。PersoninstorehouseshallputforwardapplicationtothedirectorandfillinPurchaseOrderifstockstherearelessthantheminimum16requirement.2.經(jīng)過主管領(lǐng)導(dǎo)簽字的申購單交選購 部門選購 ；并復(fù)印一份交財務(wù)部門。PurchasedepartmentisresponsibleforthepurchaseaccordingtoPurchaseOrdersignedbythedirector;onecopyofthenoteshallbedeliveredtofinancialdepartment.3.原輔料到貨后，放在倉庫的待檢區(qū)域，公司QC人員對釆購的原輔料進行檢查。Putthepurchasedrawandsubsidiarymaterialsintheareatobeinspectedinthestorehouse.QCstaffisresponsibleforcheckingtherawandsubsidiarymaterials.4.倉庫管理人員依據(jù)QC人員的檢驗單和合格證，辦理入庫手續(xù)。選購 部門憑入庫單和發(fā)票及《付款審批單》到財務(wù)部門辦理付款手續(xù)。StorehousepersonnelshallhandletheprocedureforputtinginstorageaccordingtoinspectionnoteandqualitycertificateissuedbyQCstaff.Purchasedepartmentshallhandlepaymentprocedureinfinancialdepartmentbystoragenote,invoice(Purchasecontractshallbeattachedifitissigned)aidPaymentCheckandApprovalNoteaswell.第四十六條辦公用品的付款程序46.Procedureofofficeappliancepayment1.辦公用品依據(jù)庫存狀況及最低庫存量的要求，發(fā)覺庫存不足，向主管領(lǐng)導(dǎo)提出申請，并填寫申購單。OfficestaffshallputforwardapplicationtothedirectorandfillinPurchaseOrderifstockstherearelessthantheminimumrequirement.2.經(jīng)過主管領(lǐng)導(dǎo)簽字的申購單交選購 部門選購 ；并復(fù)印一份交財務(wù)部門。PurchasedepartmentisresponsibleforthepurchaseaccordingtoPurchaseOrdersignedbythedirector;onecopyofthenoteshallbedeliveredtofinancialdepartment.173.辦公用品到貨后，辦公室開具入庫單，辦理入庫驗收手續(xù)。Officepersonnelshallissuestoragenoteofthepurchasedapplianceandhandleproceduresforcheckbeforeacceptance.4.釆購人員憑入庫單和購貨發(fā)票，到財務(wù)部門辦理付款手續(xù)。Purchasershallhandlepaymentprocedureinfinancialdepartmentbystoragenoteandpurchaseinvoice.第四十七條財務(wù)開支審批流程圖47.Flowchartofcheckingandapprovingfinancialexpenses18注：銀行付款—《付款審批單》Remark:paymentbybank—PaymentCheckandApprovalNote現(xiàn)金報銷―《費用報銷單》、《差旅費報銷單》CashReimbursement—ReimbursementNoteforExpenses,ReimbursementNoteforTravelingExpenses借款―《借款單》Loan—LoanNote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.Thissystemisapplicabletofivecategoriesofinventories,including:1.材料類，包括各種原材料、協(xié)助材料及燃料等；Materials,includingrawmaterials,subsidiarymaterialsandfuesofallkinds;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；Consumablesusedforproductionorfornon-production;3.包裝物；Packingmaterial