2022年外资企业财务管理制度.docx

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1、精品_精品资料_有限公司财 务 管 理 制 度Weishan Hanjiamei Decoration Materials Co., Ltd.Financial Management Regulations可编辑资料 - - - 欢迎下载精品_精品资料_财务治理制度Financial Management Regulations第一章总就第一条 为了加强公司的财务治理和财务监督工作,爱护本公司和投资人各方的利益,依据国家有关外商投资企业的法律、法规等,特制定本制度.1. This system is hereby established inthe listofnational laws an

2、d regulations regarding to foreign investment enterprise in order to well manage and supervise financial affairs of this company and protect interests of the company and investors.其次条 本制度适用于有限公司.2. This system is applicable to Weishan Hanjiamei Decoration Materials Co., Ltd.第三条 公司的财务活动,遵守中国的有关法律、法规和

3、本规定,接受国家财税机关的检查和监督,并对董事会及投资人各方负责.3. All financial activities of this company conform to Chinese laws, regulations and thissystem, receive inspection and supervision of state financial and tax authority and are responsible to board of directors and investors.第四条 公司各部门和职员办理财会及财会相关事务,必需遵守本制度.4. Departm

4、ents and employees of this company shall abide by this system when involved in financial affairs or such affairs concerned.其次章现金治理第五条 严格依据中国人民银行规定的现金治理方法和财政部关于企业单位货币资金治理和掌握的规定,办理有关现金收支业务.5. Handle cash receipts and payments strictly in accordance with Cash Management Methods formulated by Chinese Pe

5、oples 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：可编辑资料 - - - 欢迎下载精品_精品资料_6. Following rules must be observed when handling cash receipts and payments:1.依据现金治理规定,现金应掌握在核定库存限额之内.6.1 Amount ofcash shall not be beyond authorized

6、stock according to cash management stipulation.2.凡各项业务收入的现金必需当日交存银行.6.2 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,必需通过银行结算.6.3 Alleconomic transactions withother units shall be settled among banks except that petty cash disbursement can be made by

7、imprest.4.向银行存入和支取现金的凭证,必需照实注明现金来源和用途.6.4 Faithfullyindicate source and purpose ofcash ineach voucher of saving anddrawing 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 .6.5 Do not replace stock cash with substandard voucher, namely Paper in Cash Stock.6.不准谎报用途套取现金.6.6 Do not draw cash by any f

8、alse excuse.7.不准用银行账户代其他单位和个人存入或支取现金.6.7 Donot use the account tosave ordrawcash ofother unitsand individuals.8.不准用单位收入的现金以个人名义储备,不准保留帐外公款,不得设置 小金库 .6.8 Do not save cash from revenue of the company in bank in the name ofindividuals. Public money not in the account is not allowed to retain, nor is sm

9、alltreasury.9.不准用收入的现金 坐支 .可编辑资料 - - - 欢迎下载精品_精品资料_6.9 Do not use revenue cash to meet expenses.第七条 现金的使用范畴：7. Events covered by cash:1.支付给职工的工资、奖金等.7.1 Pay and premium.2.支付给职工的市内差旅费、外的差旅费、就餐费、职工探亲路费等.7.2 Localtravelingexpense, nonlocal travelingexpense. table money, traveling expenses for visiting

10、family etc.3.支付给暂时工、外包工的劳务酬劳或其他服务费用.7.3 Recompense to casual laborers and contractors or other service4.按银行规定结算起点1000 元以下的零星支出.7.4 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.7.5 Other payments required to cover with cash by stipulations of central bank.第八条 凡超过2022 元以上的现金支出

11、,必需提前二天报财务部,以便准时向银行预约提款.8. Payments of over 2022 RMB shall be reported to financial department two days in advance so that thedepartment 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,依据业务发生的先后次序逐笔序时登记.每日终了,应依据登记的 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 的余额必需与 现金 总账科目的余额核对相符.9. Financial departm

12、ent shall establish cash journey and journey of cash in bank and chronologically register the events. Check balance on the Cash Journey to make itaccordant withactual stock, at the end ofeach day. Balance ofCash Journey shall conform to that of General Ledger of Cash at the end of each month.可编辑资料 -

13、 - - 欢迎下载精品_精品资料_第三章备用金治理第十条 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,使用完毕应准时到财务部门结账.10. Limit for reserves is applied to those departments and individuals using cash frequently;the accounts shall be settled infinancialdepartment promptlyafter reserve fund is used.第十一条 借款审批手续：11. Examining and approving

14、procedure of borrowing reserve fund:1.凡因工作需要借用备用金的,须由部门经理（部门使用）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.11.1 Directors ofdepartmentsor persons involved shall put forward loan application ifthemoneyis needed forbusiness. The borrowing shall be checked and approved by financial manager first and then by

15、 general manager.2.经核准借用备用金,必需填制借款凭证,并需提前2 天到财务部门预约,以便到银行提款.11.2 Reserve fundborrowingrequires LoanNotetobe filledand notice to financialdepartment two days in advance that 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.11.3 Purpose and reasonable amount of

16、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2022 元.特别情形需超出限额的,须经总经理审批.可编辑资料 - - - 欢迎下载精品_精品资料_12. Limit to reserves borrowed: upper limit for director of department is 5000RMB and generally it i

17、s2022RMB; Borrowing of reserves beyond limit for extraordinary events requires check and approval by general manager.第十三条 暂时备用金的借款期限最长不得超过一个月.特别情形需延长的, 需重新办理借款手续.13. Time limit for temporarily borrowed reserve fund is one month. If time extension is needed under special conditions, borrowing procedu

18、re shall be re- handled.第十四条 备用金使用治理规定：14. Employment of reserve fund shall follow:1. 严格执行国家的公款借用制度,不违反规定.14.1 Strictly follow state policy of borrowing public money and do not break the stipulations2. 财务人员在工作中必需坚持原就,遵守财务制度,对不符规定的借款一律拒绝支付.14.2 Financial staff shall adhere to principles and financial

19、 policies as well as refuse to provide unjustifiable borrowing without exception.3. 借款人在一次完成用途后,必需准时向财务部门结算,并交回备用金余额.14.3 Persons borrowing the fund shall settle account with financialdepartment promptly after the employment and return the balance.4. 上次备用金借款未结清的,不得再次办理备用金借款.14.4 Reserve fund shall n

20、ot be borrowed to those who have not settled accounts of last borrowing.5.借款人工作变迁时必需在变迁前交仍借用的备用金.14.5 Borrowerwho changesjobmust return borrowed reserve fund before he leaves the post.可编辑资料 - - - 欢迎下载精品_精品资料_第四章银行存款治理第十五条 除了在规定的范畴内可以使用现金支付的款项外,公司在经营过程中所发生的一切货币收支业务,都必需通过银行存款账户进行结算.15. All transaction

21、s during operating process shall be settled through bank account instead of cash except otherwise specified.第十六条 公司的全部货币（包括外币）,除了限额以内的库存现金以外,必需存于公司开户银行.16. Allcurrency includingforeigncurrencyshall be stored inbankaccount except certain stock cash.第十七条 严格依据国家支付结算方法的规定开设银行存款账户,严格遵守银行支付结算方法规定的结算纪律,保证结

22、算业务的正常进行.17. Open account strictly in the light of stipulations on Modes of Payment and Settlement and ensure normal operation of settlement affairs by adhering to settlement discipline of bank.第十八条 为保证资金的安全和结算准时性,付款原就上采纳 贷记凭证 方式.如的确需要,经财务部同意可签发银行转帐支票.18. Crediting vouchers is employed to payment in

23、 principle to ensure safety ofcapital and timely settlement. Transfer check may be issued with approval of financial department if it is undoubtedly necessary.第十九条 建立健全银行存款账目,准时把握银行存款收付的动态和结存的余额,依据银行存款收付业务发生的先后次序逐笔序时登记银行存款日记账 ,每日终了应结出余额.19. Establish and perfect accounts of bank deposit, timely info

24、rmed of receipts and payments and the balance and chronologicallyregister items inBankDeposit Journey one by one and work out the balance at the end of each day.其次十条 出纳员应定期向财务经理报送资金报表,以便财务经理准时把握公司资金状况,合理支配资金.20. Cashier shall termly submit Capital Report Form to financial manager so that financialma

25、nager is informedofcapital conditions ofthe company timelyand arrange capital properly.可编辑资料 - - - 欢迎下载精品_精品资料_其次十一条银行存款日记账 应定期与 银行对账单 核对,至少每月核对一次.公司账面余额与银行对账单余额之间如有差额,必需逐笔查明缘由,并按月编制 银行存款余额调剂表 调剂相符.21. Check Bank Deposit Journey and at least once each month. If there is any difference, find out the

26、reasons and adjust the accounts by working out Balance Adjusting sheet of Bank Deposit.其次十二条 月份终了, 银行存款日记账 的余额必需与 银行存款 总账科目的余额核对相符.22. At the end of the month, balance of Bank Deposit Journey must conform to that of General Ledge of Bank Deposit.其次十三条 财务部通过银行办理支付结算时,应遵循以下规定：23. Financialdepartment s

27、halladheretofollowingstipulationsashandling payment settlement through bank:1.不准签发没有资金保证的票据和远期支票,套取银行信用.23.1 Donotissue noteandcreditcheckwithnocashdeposit guaranteed to get bank credit;2. 不准签发、取得和转让没有真实交易和债权债务的票据,套取银行和他人资金.23.2 Do not issue,obtain and transfer notes carrying no real transaction or

28、creditors right or liability to get capital of bank and other people;3. 不准无理拒绝付款,任意占用他人资金.23.3 Do not refuse to finish payment without any reason or wantonly occupy others capital;4. 不准违反规定开立和使用账户.23.4 Open and use accounts according to relative regulation.第五章票证治理可编辑资料 - - - 欢迎下载精品_精品资料_其次十四条 公司全部票证

29、由财务部统一治理、统一使用,财务部对全部领用和印制的票证一律实行登记,交专人保管.各部门领用票证必需办理领用登记手续,责任人应妥当保管票证,不得丢失.24. Financial department shall have consolidated control and using of all notes and vouchers of the company by registering all used and printed notes and vouchers and specially assigning a person forkeeping them. Drawingnotes

30、 and vouchers requires registration procedures. Person incharge shall keep notes and vouchers properly and ensure they are not lost.其次十五条 公司财务部全部支票和其他结算凭证,须由出纳员统一保管.25. Cashier shall have consolidated keeping of all checks and settlement vouchers of the financial department.其次十六条 严格遵守银行有关规定,不得将银行账户借

31、给其他单位或个人办理结算,妥当保管好空白支票及已用支票存根,空白支票与印章必需分别保管.26. Strictly adhere to relative stipulations of bank that bank account is notand stub of used check shall be kept well and blank check and stamp shall be separately kept.其次十七条 支票遗失应准时报财务部,由财务部报开户银行报失,由于遗失支票造成的缺失,经办人员应负全部责任.27. Lossofcheckshallbedulyreporte

32、dtofinancialdepartmentsothat financialloses check shall bear all losses hereof.其次十八条 经办人员因业务需要,要求财务部签发银行转帐支票或支付货款时,事先必需按规定办理手续,待业务终止后,经办人必需准时办理销帐手续,不得拖延,未办销账手续前由经办人负责,同时财务人员有权拒绝签发新的转帐支票.28. Procedures must go through provided any person requires transfer check issued or payment of goods realized by

33、financial department. The handler must write off the account promptlyafter the transaction is over. Otherwise financialstaff are justified to refuse to issue new transfer checks.其次十九条 财务部门签发转帐支票时,应进行登记并将支票上的项目填写齐全,不准签发空头支票,无法明确收款单位名称时,也应将金额、用途及签发日期填写清晰.可编辑资料 - - - 欢迎下载精品_精品资料_29. Items in transfer c

34、heck shall be specified when the check is issued. Dud check is not allowed to issue. Amount, purpose and issuing date are a must even name of unit receiving the money is not clear and definite.第三十条 除支票外的其他票证的使用和治理,遵照支票的治理规定.30. Employment and control of vouchers besides check shall also follow rules

35、 of check employment and control.第六章财务开支审批制度第三十一条 付款原就31. Payment rule公司一切财务支出,未经合理有效签批,财务部不得支付任何款项. Financial expense without reasonable and effective approval shall not be paid. 第三十二条 开支预算32. Expense budget公司财务开支实行预算治理,有方案开支.公司各部门依据业务治理和财务开支内容制定开支方案,各部门编制的开支方案经批准后报财务部,由财务部汇总编制公司财务开支预算（年度开支预算）.Budg

36、et of financial expense shall be made. Each department shall draw up expense planaccording toits affairsand items and report tofinancialdepartment after approval.Financialdepartmentisresponsibleforworkingoutfinancial expenditure budget annual expenditure budget after collectingplans from each depart

37、ment.第三十三条 资金支配33. Fund arrangement财务部依据开支预算有方案支配资金,确保公司各项财务开支.在批准的预算开支范畴内的项目,由财务部审核,经副总经理、总经理审批.暂时方案外开支,由各部门提交报告,先报财务负责人审核,后报副总经理、总经理可编辑资料 - - - 欢迎下载精品_精品资料_审批,重大事项报董事长或经董事会审批.Financialdepartment shallarrange fundaccording tothe budget toensure all expenses are met. Approved items in the list of ex

38、pense budget shall be checked by financialdepartment andapprovedbydeputygeneral managerandgeneral manager. As to items of expenses beyond budget, each department shall submit a reporttoperson incharge offinancefirstforcheck, thentodeputy general manager and general manager for approval and to chairm

39、an of board or board of directors for further approval if major events 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财务开支由总经理负责,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治理工作,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 isresponsible forapprov

40、ingexpenses, person incharge of finance, authorized by general manager, is responsible forauthorized by general manager, isresponsible forapprovingexpenses withinration.Majorexpense 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

41、 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,送交财务负责人审查核定,财务负责人签署看法后,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,由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 directorfor check and ratification before they arerepo

42、rted todeputygeneral manager andgeneral manager forcheckand 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 App

43、roval Procedures1.各部门职员经办的开支项目,经部门经理确认,后报财务负责可编辑资料 - - - 欢迎下载精品_精品资料_人核准,审签后再报副总经理、总经理审批.36.1 Items of expense handled by staff of each department shall be confirmed by director of the department first, then reported todirector, they shall be submitted to deputy general manager and general manager f

44、or 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、总经理审批.36.2 Expenses handled by director of each department shall bedirectly reported to financial director for check and signature first and then to deputy general manager and general manager for approval.3.副总经理及高级治理人员经办的开支事项,按审批权限,先报财务负责

45、人审核签认,审签后再报总经理审批.36.3 Expense items handled by general manner and senior administrative staff shall be reported to financial director first andthen 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（执行董事）审批.36.4 Expense items handled by general manager shall be che

46、cked and approved by financialdirector and deputy general manager firstand then by chairman of board or executive director authorized by boardof directors.5.董事会、股东大会开支事项,由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,重大开支或特别事项开支需报董事长审批的,由总经理呈报董事长审批.36.5 Expenses ofboardofdirectorsandgeneralmeetingof share