基金管理有限公司财务管理制度(WORD30页).docx

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1、基金管理有限公司财务管理制度(WORD30页) 管理有限公司财务管理制度（草案） 管理有限公司 财务管理制度（摘要） 一、财务管理的架构 1.1 公司财务管理整体架构包括： ?董事会 ?总经理 ?财务部 上述架构可以用下图来说明。 图例 报告路线 1.2 董事会、总经理、财务部、监察稽核部的角色 ?董事会对公司财务管理承担最终责任。 ?总经理负责协调并完善公司财务管理的具体程序和制度 (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说

2、明年度经营计划并取得其批准。 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整性。 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

3、四、费用支出管理 4.1 公司对具体费用支出实行费用授权批准制度。任何超过100 元的费用支出均应在费用发生之前取得批准。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取得总经理的批准。 4.2 财务部负责制定“费用与差旅支出指引”，以规定具体的费 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取得必要的事前授权批准 并符合公司财务管理制度。 事后发现措施，财务部通过检查，如发现有任何异常情况，应及时向管理层报告。 五、财务控制 5.1财务部应建立内部控制流程。 5.2财务部应审阅并批

4、准任何业务计划书的财务部分。 六、财务报告 6.1 财务部应负责在规定时间内制备公司的定期财务报表、内 部管理信息报告及有关监管报告。 (Translation) HSBC Jintrust Fund Management Company Limited Finance Management System (Summary in English) 1. S TRUCTURE OF F INANCE F UNCTION 1.1The overall structure of the financial management: Board ? Chief Executive Officer (“C

5、EO”) ? Finance Department ? Compliance Department ? The above structure could be illustrated as follows: 1.2 Role of the Board, CEO, Finance Department, Compliance Department The Board is ultimately responsible for the financial management of the ? Company. The CEO is responsible for co-ordinating a

6、nd developing the detailed ? policies (including the Finance Policy) and procedures relating to financial management. The Finance Department is responsible for handling the day-to-day ? finance related work. The Compliance Department is responsible for conducting internal audit. ? 2. F INANCIAL P LA

7、NNING 2.1 The Finance Department shall be responsible for preparing the Annual Financial Plan (“A FP”) which is the budget part of the overall Annual Operating Plan (“AOP”). The CEO shall present the AOP to the Board and obtain the Boards approval. 2.2 The AFP should be used as a tool for monitoring

8、 business progress and measuring the financial performance of the Company. 3.M ANAGEMENT OF A SSETS AND L IABILITIES 3.1 Cash management procedures focus on the safety of the petty cash by segregating the duties of cashier and accountant, regular count of petty cash, control petty cash limit, etc. 3

9、.2 Payment procedures focus on review of the completeness of internal approvals before making payment. 3.3 Finance specimen procedures focus on having a designated person for safekeeping and using the finance specimen. 3.4 A Fixed Asset Register (“FAR”) should be set up to track all the fixed assets

10、 of the Company. Physical verification of fixed assets should be performed periodically but at least annually. 3.5 The approval limit relating to the purchase, excess, loss, damage or retirement of fixed assets: CEO RMB 0 RMB 3 million Board RMB3 million RMB10 million Shareholders Meeting RMB10 mill

11、ion 4. M ANAGEMENT OF E XPENDITURES 4.1 Prior approval is required for any expenditure over RMB100. The general approval limit of the Department Head is RMB1,000. Prior approval from the CEO is required for any expenditure over RMB1,000. 4.2 The Finance Department shall formulate the Expenditure and

12、 Travel Policy which sets out the detailed expenditure procedures and approval limit. 4.3 Control over expenditure should be levied at two levels: Preventative controls - senior management must ensure that all ? expenditure is properly pre-approved and within the Finance Policy. Detective controls -

13、 Finance Department shall perform spot checks. Any ? exceptions noted should be brought to the attention of the senior management. 5. F INANCIAL C ONTROLS 5.1 General internal controls should be put place in the Finance Department. 5.2 The Finance Department shall review and sign off the finance part of any business plans. 6. F INANCIAL R EPORTING 6.1 The Finance Department should be responsible for producing the regular financial statements, management information reports and regulatory reports on a timely basis.