【财务制度】基金管理有限公司财务管理制度(WORD30页).docx

【财务制度】基金管理有限公司财务管理制度(WORD30页)当前位置：文档视界【财务制度】基金管理有限公司财务管理制度(WORD30页)【财务制度】基金管理有限公司财务管理制度(WORD30页)当前位置：文档视界【财务制度】基金管理有限公司财务管理制度(WORD30页)【财务制度】基金管理有限公司财务管理制度(WORD30页)?总经理负责协调并完善公司财务管理的详细程序和制度(包括本制度)。?财务部负责处理日常财务管理工作。?监察稽核部负责进行内部审计。二、财务计划2.1财务部负责组织编制公司年度财务计划。年度财务计划是公司年度经营计划的预算部分。总经理负责在董事会上讲明年度经营计划并获得其批准。2.2年度财务计划应作为监督公司业务进展和衡量财务表现的主要手段。三、资产负债管理3.1现金管理程序主要关注于通过分离出纳和会计人员的职责以保证库存现金的安全、经常性库存现金盘点及控制库存现金的限额等。3.2支付程序主要关注于支付前审阅内部审批手续的完好性。3.3财务印鉴程序主要关注由专人负责管理和使用相关财务印鉴。3.4应建立固定资产登记表全面记录公司的所有固定资产。固定资产的盘点清查应定期进行并至少每年进行一次。3.5固定资产的购置、盘盈、盘亏、报损、报废的审批权限为：总经理0-三百万元董事会三百万-一千万元股东会一千万元四、费用支出管理4.1公司对详细费用支出实行费用受权批准制度。任何超过100元的费用支出均应在费用发生之前获得批准。部门主管对于一般费用支出的审批权限为1,000元。任何超过1,000元的费用支出均需在事前获得总经理的批准。4.2财务部负责制定“费用与差旅支出指引，以规定详细的费用报销程序及相应的审批权限。4.3公司应在两个层面上对费用支出进行控制：事前预防措施-管理层应保证费用支出获得必要的事前受权批准当前位置：文档视界【财务制度】基金管理有限公司财务管理制度(WORD30页)【财务制度】基金管理有限公司财务管理制度(WORD30页)(Translation)HSBCJintrustFundManagementCompanyLimitedFinanceManagementSystem(SummaryinEnglish)1.STRUCTUREOFFINANCEFUNCTION1.1Theoverallstructureofthefinancialmanagement:Board?ChiefExecutiveOfficer(“CEO)?FinanceDepartment?ComplianceDepartment?Theabovestructurecouldbeillustratedasfollows:1.2RoleoftheBoard,CEO,FinanceDepartment,ComplianceDepartmentTheBoardisultimatelyresponsibleforthefinancialmanagementofthe?Company.TheCEOisresponsibleforco-ordinatinganddevelopingthedetailed?policies(includingtheFinancePolicy)andproceduresrelatingtofinancialmanagement.TheFinanceDepartmentisresponsibleforhandlingtheday-to-day?financerelatedwork.TheComplianceDepartmentisresponsibleforconductinginternalaudit.?2.FINANCIALPLANNING2.1TheFinanceDepartmentshallberesponsibleforpreparingtheAnnualFinancialPlan(“AFP)whichisthebudgetpartoftheoverallAnnualOperatingPlan(“AOP).TheCEOshallpresenttheAOPtotheBoardandobtaintheBoardsapproval.2.2TheAFPshouldbeusedasatoolformonitoringbusinessprogressandmeasuringthefinancialperformanceoftheCompany.3.MANAGEMENTOFASSETSANDLIABILITIES3.1Cashmanagementproceduresfocusonthesafetyofthepettycashbysegregatingthedutiesofcashierandaccountant,regularcountofpettycash,controlpettycashlimit,etc.3.2Paymentproceduresfocusonreviewofthecompletenessofinternalapprovalsbeforemakingpayment.3.3Financespecimenproceduresfocusonhavingadesignatedpersonforsafekeepingandusingthefinancespecimen.3.4AFixedAssetRegister(“FAR)shouldbesetuptotrackallthefixedassetsoftheCompany.Physicalverificationoffixedassetsshouldbeperformedperiodicallybutatleastannually.3.5Theapprovallimitrelatingtothepurchase,excess,loss,damageorretirementoffixedassets:CEORMB0RMB3millionBoardRMB3millionRMB10millionShareholdersMeeting>RMB10million4.MANAGEMENTOFEXPENDITURES4.1PriorapprovalisrequiredforanyexpenditureoverRMB100.ThegeneralapprovallimitoftheDepartmentHeadisRMB1,000.PriorapprovalfromtheCEOisrequiredforanyexpenditureoverRMB1,000.4.2TheFinanceDepartmentshallformulatetheExpenditureandTravelPolicywhichsetsoutthedetailedexpenditureproceduresandapprovallimit.4.3Controloverexpenditureshouldbeleviedattwolevels:Preventativecontrols-seniormanagementmustensurethatall?expenditureisproperlypre-approvedandwithintheFinancePolicy.Detectivecontrols-FinanceDepartmentshallperformspotchecks.Any?exceptionsnotedshouldbebroughttotheattentionoftheseniormanagement.5.FINANCIALCONTROLS5.1GeneralinternalcontrolsshouldbeputplaceintheFinanceDepartment.5.2TheFinanceDepartmentshallreviewandsignoffthefinancepartofanybusinessplans.6.FINANCIALREPORTING6.1TheFinanceDepartmentshouldberesponsibleforproducingtheregularfinancialstatements,managementinformationreportsandregulatoryreportsonatimelybasis.