外资企业财务管理制度Word文件下载.docx

1、 4. Departments and employees of this company shall abide by this system when involved in financial affairs or such affairs concerned. 第二章 现金管理 第五条 严格按照中国人民银行规定的现金管理办法和财政部关于企业单位货币资金管理和控制的规定，办理有关现金收支业务。 5. Handle cash receipts and payments strictly in accordance with Cash Management Methods formulate

2、d by Chinese Peoples Bank and Stipulations on Managing and Controlling Currency and Capital by financial department. 第六条 办理现金收支业务时，应当遵守以下规定： 2 6. Following rules must be observed when handling cash receipts and payments: 1.按照现金管理规定，现金应控制在核定库存限额之内。 Amount of cash shall not be beyond authorized stock

3、according to cash management stipulation. 2.凡各项业务收入的现金必须当日交存银行。 All cash receipts shall be deposited intact in the bank each day. 3.与单位之间的经济往来，除零星小额的支付可以使用现金外，必须通过银行结算。 All economic transactions with other units shall be settled among banks except that petty cash disbursement can be made by imprest.

4、 4.向银行存入和支取现金的凭证，必须如实注明现金来源和用途。 Faithfully indicate source and purpose of cash in each voucher of saving and drawing money in and from bank. 5.不准用不符合制度的凭证顶替库存现金，即不得白条抵库。 Do not replace stock cash with substandard voucher, namely in Cash Stock6.不准谎报用途套取现金。 Do not draw cash by any false excuse. 7.不准用银

5、行账户代其他单位和个人存入或支取现金。 Do not use the account to save or draw cash of other units and individuals. 8.不准用单位收入的现金以个人名义存储，不准保留帐外公款，不得设置小金库。 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.不准用收入的现金坐支。 3 Do n

6、ot use revenue cash to meet expenses. 第七条 现金的使用范围： 7. Events covered by cash: 1.支付给职工的工资、奖金等。 Pay and premium. 2.支付给职工的市内差旅费、外地差旅费、就餐费、职工探亲路费等。 Local traveling expense, nonlocal traveling expense. table money, traveling expenses for visiting family etc. 3.支付给临时工、外包工的劳务报酬或其他服务费用。 Recompense to casual

7、 laborers and contractors or other service 4.按银行规定结算起点1000元以下的零星支出。 Patty payment below 1000 RMB by stipulation of bank. 5.按央行规定需支付现金的其他支出。 Other payments required to cover with cash by stipulations of central bank. 第八条 凡超过2000元以上的现金支出，必须提前二天报财务部，以便及时向银行预约提款。 8. Payments of over 2000 RMB shall be re

8、ported to financial department two days in advance so that the department can draw cash from bank in time. 第九条 财务部应建立现金、银行存款日记账，按照业务发生的先后顺序逐笔序时登记。每日终了，应根据登记的现金日记账结余数与实际库存数进行核对，做到帐实相符。月份终了，现金日记账的余额必须与现金总账科目的余额核对相符。 9. Financial department shall establish cash journey and journey of cash in bank and c

9、hronologically 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 备用金管理 第十条 公司对现金支付频繁的部门和个人，实行限额备用金制度；经批准使用备用金的，使用完毕应及时到财务部门结账。 10. Limit for reserves is applied to those departments and individuals using cash frequently; th

10、e accounts shall be settled in financial department promptly after reserve fund is used. 第十一条 借款审批手续： 11. Examining and approving procedure of borrowing reserve fund: 1.凡因工作需要借用备用金的，须部门经理或经办人员向财务部提出借款申请，经财务经理核准，并经总经理审批后办理借款手续。 Directors of departments or persons involved shall put forward loan appli

11、cation if the money is needed for business. The borrowing shall be checked and approved by financial manager first and then by general manager. 2.经核准借用备用金，必须填制借款凭证，并需提前2天到财务部门预约，以便到银行提款。 Reserve fund borrowing requires Loan Note to be filled and notice to financial department two days in advance tha

12、t the department has enough time to draw cash from bank. 3.借款凭证需填明借款用途和合理金额，经财务经理核准，并经总经理审批。 Purpose and reasonable amount of fund borrowing are required to be written in Loan Note, checked and approved by financial manager and general manager. 第十二条 备用金限额规定：部门经理最高5000元，一般员工最高2000元；特殊情况需超出限额的，须经总经理审批

13、。 5 算开支范围内的项目，财务部审核，经副总经理、总经理审批。临时计划外开支，各部门提交报告，先报财务负责人审核，后报副总经理、总经理审批，重大事项报董事长或经董事会审批。 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

14、 manager 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 even

15、ts are concerned. 第三十四条 审批人员和权限 34. Person in charge of checking and approving and limits of authority 财务开支总经理负责，财务负责人在总经理授权下负责组织财务开支审批核准及其日常管理工作，副总经理在总经理的授权下审批各相关部门额度内费用开支。重大财务开支事项需经董事会或董事会授权批准。 General manager is responsible for approving expenses, person in charge of finance, authorized by genera

16、l manager, 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. 第三十五条 审批内容及额度 35. Expenses and the ration for approval 公司的日常费用开支无论额度大小均有各部门经理提出后， 送交财务

17、负责人审查核定，财务负责人签署意见后，报副总经理、总经理审批。重大财务开支事项如对外投资、固定资产购置、巨额日常开支等，总经理报董事长或经董事会审批。 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 manag

18、er for 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. 第三十六条 审批程序 36. Check and Approval Procedures 11 1.各部门职员经办的开支项目，经部门经理确

19、认，后报财务负责人核准，审签后再报副总经理、总经理审批。 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.各部门经理经办的开支项目，直接报财务负责人核准签认，按审批权限再报副总经理、总

20、经理审批。 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.副总经理及高级管理人员经办的开支事项，按审批权限，先报财务负责人审核签认，审签后再报总经理审批。 Expense items handled by general manner and sen

21、ior administrative staff shall be reported to financial director first and then to general manager for check and approval. 4.总经理经办的开支事项，经财务负责人、副总经理审核签认， 再报董事长或董事会授权董事审批。 Expense items handled by general manager shall be checked and approved by financial director and deputy general manager first and

22、then by chairman of board or executive director authorized by board of directors. 5.董事会、股东大会开支事项，董事会秘书或办公室提出并初审，审签后送财务负责人审核签认，审签后再报副总经理、总经理审批，重大开支或特殊事项开支需报董事长审批的，总经理呈报董事长审批。 Expenses of board of directors and general meeting of shareholders shall be put forward and first checked by secretary of the

23、board 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.监事会开支事项，监事长或办公室提交并进行

24、初审和审签， 财务负责人审核签认后报总经理审批。 Expense of supervisory committee shall be checked and signed by director of committee first and then by financial director and general manager successively. 第三十七条 一般付款程序 37. General procedures of payment 公司所有款项支付，均需各部门提前提出付款计划，报财务部做好资金安排，并在付款时填写付款审批单或费用报销单，按审批程序签批后，财务部付款。 Fi

25、nancial 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. 第三十八条 严格执行及例外事项 38

26、. Strict execution and exceptional items 各部门各单位的报销人，必须严格按本规定执行，不得越级、越权报销，不得违反财务开支审批程序。 因特殊情况应急报销开支的，或因分管领导不在而必须开支的，开支后应立即补办审批手续。 Persons of any department submitting an expense account shall adhere to this stipulation. Any application for reimbursement bypassing the immediate leadership or exceeding

27、 the authority 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. 第三十九条 财务监督 39. Supervision of financial affairs 财

28、务负责人及财务经办人员有权对不合理开支提出质询和制止。 13 Financial director or financial staff involved in the procedures implementation are entitled to raise inquiry on unreasonable expense and suspend the payment. 第四十条 签订合同及财务参与 40. Participating in contract signing 批量采购或重要项目须按经济合同法要求签订合同，财务必须参加合同的签订工作。 Financial departmen

29、t shall participate in contract signing of batch purchase or major items according to Economic Contract Law. 公司签订的所有合同，须报送财务一份作为付款依据，并财务部负责贴花、存档。 Financial department shall have one original of all contracts as payment proof and is responsible for sticking stamp and filing. 第四十一条 合法开支及违规责任 41. Legal expenses and liability 各项开支必须严格遵守财经法纪，遵守财务开支规定；凡是违反规定报销的，应按经办、审核、审签、审批权限分别承担有关责任。 Laws and discipline of finance and economics and