公司企业财务管理09-财务预算管理制度【中英文对照版】.docx

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1、财务预算管理制度Finance budget Management System第一章 总则 Chapter 1: General Principle第一条 为促进企业建立健全内部约束机制，进一步规范企业财务管理行为，推动企业加强预算管理和XX有限公司（以下简称集团公司）实施全面预算管理的要求，结合实际情况，制定本制度。 Clause 1: The management system is made based on the reality and the objective of establishing the internal management system, improving f

2、inance management activity of the company, strengthening the finance budget management between the company and XXX(hereunder mentioned as group company in short)。第二条 本办法适用于XXX有限公司所属单位。 Clause 2 The system is applicable to subsidiaries of XXX第二章 财务预算基本内容 Chapter 2: Basic content of finance budget第三条

3、预算管理是利用预算对企业内部各部门、各种财务及非财务资源进行分配、考核、控制，以便有效地组织和协调企业的生产经营活动完成既定的经营目标。 Clause 3 The financial budget is to allocate, manage, and control the financial and non-financial resources between different departments of the company, so that the business operation target can be achieved. 第四条 企业财务预算应当围绕企业的经营要求，

4、以预算体系为基础，以经营利润为目标， 以现金流为核心进行编制，并主要以财务预算报表形式予以充分反映。 Clause 4: The financial budget shall serve the business operation requirement of the company, budget system is foundation, business profit is the target, and hardcore is cash flow. It shall be displayed by budget report. 第五条 企业财务预算编制时间分为两种：按年度编制，目的为

5、预计全年度的全面经营情况和结果 按月度编制，目的为每月对生产经营的指导以及资金使用的提前筹划和控制。Clause 5: The timing of financial budget can be formed in two ways: formed annually, the objective is to forecast the annual business operation situation and outcome annually formed monthly, the objective is to provide guidance of business guidance m

6、onthly, plan and control of capital usage.第三章 预算组织分工 Chapter 3: organization and work arrangement of budget 第六条 各企业总经理对企业财务预算的管理工作负总责，财务部负责财务预算管理事宜，并对总经理负责。Clause 6 the general manager is responsible for the general responsibility of financial budget, financial department will be responsible of spec

7、ific work of financial budget and be responsible for general manger.第七条 财务部主要拟订财务预算是根据生产部门和行政部门每月25日前提供的生产指标计划和行政部门费用计划来制定的。Clause 7 production department and administration department provides the production plan and cost of administration on 25th every month， this will be the basis for financial b

8、udget made by financial department.第八条 企业内部生产、物资、行政等职能部门具体负责本部门业务涉及的财务预算的相关指标提供等工作，其部门主要负责人参与企业财务预算编制的工作，并对本部门财务预算执行结果承担责任。 Clause 8 production department, material department, administration department etc, will be responsible for the providing information related to the financial budget. The major

9、 leader of the department will be responsible for formation of financial budget, and be responsible for the execution outcome.第四章 财务预算的编制 Chapter 4 Formation of financial budget第九条 预算编制是实现全面预算管理的关键环节，编制质量的高低直接影响预算执行结果。财务预算编制要在企业财务部制定的编制方针指引下进行。 Clause 9 formation of financial budget is a critical pa

10、rt; the quality of the formation will directly affect the execution outcome. formation of financial budget shall be carried out within the guidelines of financial department of the company.第十条 企业编制财务预算要按照先业务预算后财务预算的流程进行，并按照各预算执行部门所承担经济业务的类型及其责任权限，编制成稿。 Clause 10 formation of financial budget shall f

11、ollow the process of business budget first, financial budget second. The formation shall follow the business type, and responsibility of each department.第十一条 业务预算是反映预算期内企业可能形成现金收付的生产经营活动(或营业活动)的预算，一般包括销售或营业预算、生产 预算、制造费用预算、产品成本预算、营业成本预算、采购预算、期间费用预算等，企业可根据本制度第十条提供的数据编制。 Clause 11 Business budget is a

12、budget that reflects the cash receipt and payment of business activity, it includes sales and management budget, production budget, manufacturing budget, production cost budget, business cost budget, procurement budget, period cost budget. The company can form the business budget as per the clause 1

13、0.第十二条 财务预算主要以资金预算、预计资产负债表和预计损益表等形式反映。企业应当按照公司制定的财务预算编制基础表格和财务预算指标计算口径进行编制。 Clause 12 Financial budget mainly reflected by capital budget, forecast balance sheet, profit and loss sheet. The company shall form the it by the stipulated excel sheet form and calculation standard.第十三条 编制企业财务预算，应按照“上下结合、分

14、级编制、逐级汇总”的程序进行。按照下达目标、编制上报、审查平衡、审议批准、下达执行等编制程序进行编制，并制定详细的财务预算编制政策。 Clause 13 formation of financial budget shall follow the principle of “Up and down combination, grading, step by step summary” It shall be formed by the process of Target placement, reporting, reviewing, approval, issuance the implem

15、entation, and develop a detailed financial budget preparation policy.年度财务预算编制结束后，于当年11月底前将财务预算方案上报集团公司，经审查、汇总、平衡后批复各企业执行。 月度预算于上月月底前将财务预算方案上报公司总经理处，经审查、汇总、平衡后批复各部门执行。After completion of annual financial budget, it shall be reported to group company by the end of November that year. It shall be execu

16、ted after reviewing, summary and approval. Monthly budget shall be reported to general manager by the end of the previous month. It shall be executed after reviewing, summary and approval.第十四条 预算的编制日程：年度预算的编制，自预算年度上一年的10月1 日开始至11月25日全部编制完成， 并在次年1月底前分解落实财务预算指标。各企业要依照企业全面预算管理要求编排预算，并制订详细的编制日程和要求， 确保财务

17、预算的顺利编制。Clause 14 Date schedule of budget formation. From the beginning of the budget year on October 1 to November 25, the annual budget preparation shall be completed. Before the end of January of following year, financial budget targets shall be confirmed. The company shall form the budget as per

18、 the overall budget managements requirement, and make the specific budget date and requirement, and make sure the budget formation smooth.第五章 财务预算的执行、控制与差异分析 Chapter 5 Execution, control and analysis of Financial budget 第十五条企业财务预算一经批复下达，各预算执行单位必须认真组织实施，并将财务预算指标层层分解，从横向和纵向落实到内部各部门、各单位、各环节和各岗位，形成全方位的财

19、务预算执行责任体系。控制方法原则上依金额进行管理，同时运用项目管理、数量 管理等方法。 Once the clause 15 is approved, each department shall execute properly. Overall financial budget shall be divided properly to different department, unit and position. Control methodology is based on the amount limit management, and at the same time, applyi

20、ng methodology of project management, quantity etc.第十六条 企业应当将财务预算作为预算期内组织、协调各项经营活动的基本依据，将年度预算细分为月份预算，以分期预算控制确保年度财务预算目标的实现。 Clause 16 The company should organize the financial budget as the basis for the business activities during the budget period, divide the annual budget into monthly budgets, and

21、ensure the implementation of the annual financial budget targets by period budget control.第十七条 企业应强化现金流量的财务预算管理，按时组织预算资金的收入，严格控制预算资金的支付，调节资金收付平衡，控制支付风险。对于预算内的资金拨付，按照授权审批程序执行。对于预算外的项目支出，应当按财务预算管理制度规范支付程序。对于无合同、无凭证、无手续的项目支出，不予支付。 Clause 17 The company should strengthen the cash flow of financial budge

22、t management, timely organize budget funds income, strictly control the budget funds payment, adjust the balance of funds receipt and payment, control the risk of payment. For the allocation of funds within the budget, it shall be executed according to approved authorized procedures. For extra budge

23、tary project expenditure, it should be paid according to the financial budget management system. For no contract, no evidence, no procedures for the project expenditure, not payment.第十八条 企业应当严格执行销售或营业、生产和成本费用预算，努力完成利润指标。一般情况下，没有预算的， 要坚决控制其发生。对费用预算实行不可突破法，节约奖励，且预算项目之间原则上不得挪用。 Clause 18 Enterprises sh

24、ould strictly implement the budget of sales or business, production and cost. and strive to complete the profit target. Under normal circumstances, if there is no budget, to firmly control its occurrence. The implementation of the cost of the budget cant be broke, saving incentives, and the budget b

25、etween the items can not be diverted in principle.第十九条 在日常控制中，企业应当健全凭证记录，完善各项管理规章制度，严格执行生产经营月度计划和成本费用的定额、定率标准，加强适时的监控。各预算管理职能部门都要相应建立财务预算管理簿，按预算的项目详细记录预算额、实际发生额、差异额、累计 预算额、累计实际发生额、累计差异额。 Clause 19 In daily control, enterprises should improve the record of proof, improve the management rules and regu

26、lations, strictly implement the quota for production and operation of the monthly plan, strengthen timely monitoring. The budget management functions should be set up corresponding financial budget management book, make detailed record like the actual amount, the amount of difference, the cumulative

27、 budget, the cumulative actual amount, the cumulative difference.第二十条 在管理过程中，对纳入预算范围的项目由预算执行部门负责人进行控制，预算管理职能部门负责监督，并逐步借助计算机系统进行管理。 In the course of management, the project included in the budget scope is controlled by the head of the budget executive department, the budget management department is r

28、esponsible for supervision, and manage through the computer system management.第二十一条 企业必须建立财务预算报告制度， 要求各预算执行部门每月报告财务预算的执行情况。对于财务预算执行中发生的新情况、新问题及出现偏差较大的重大项目，财务部应当责成有关预算执行部门查找原因， 提出改进经营管理的措施和建议。 Enterprises must establish a financial budget reporting system, requiring the budget executive department to

29、 report the implementation of the financial budget on a monthly basis. For the new situation, new problems and major deviations in the implementation of the financial budget, the finance department should instruct the budget executive department to find the reasons and remediation measures and sugge

30、stions to improve the management and management.预算差异分析报告应包括以下内容： Budget difference analysis report shall include:(一) 本期预算额、本期实际发生额、本期差异额、累计预算额、累计实际发生额、累计差异额；The actual amount of the current period, the difference in the current period, the accumulated amount of the budget, the accumulated actual amo

31、unt, the cumulative difference;(二) 对差异额进行的分析；Analysis for the differential amount.(三) 产生不利差异的原因、责任归属、改进措施以及形成有利差异的原因和今后进行巩固、推广的建议。 The reasons for the differences, the responsibility taking, the improvement measures and the reasons for the formation of favorable differences and the recommendations f

32、or future consolidation and promotion.第二十二条 企业财务管理部门应当利用财务报表监控财务预算的执行情况， 及时向预算执行部门、乃至董事会或总经理办公会提供财务预算的执行进度、执行差异及其对企业财务预算目标的影响等财务信息， 促进企业完成财务预算目标。 Clause 22 The financial management department of the enterprise shall use the financial statements to monitor the implementation of the financial budget a

33、nd provide financial information such as the progress of the implementation of the financial budget to the budget executive department, the board of directors or the general managers office in time, the implementation of the differences and their impact on the corporate financial budget objectives,

34、Promote the business to complete the financial budget target.第六章 财务预算的调整 Chapter 6 adjustment of financial budget第二十三条 下达执行的年度财务预算，一般不予调整。财务预算执行单位在执行中由于市场环境、经营条件、政策法规等发生重大变化，致使财务预算的编制基础不成立， 或者将导致财务预算执行结果产生重大偏差的，可以调整财务预算。 Clause 23 Issued annual financial budget shall not be adjusted in principle. If

35、 there is significant change in market environment, operating conditions, policies and regulations, which results in the basis of the financial budget is not established, or will lead to significant differences in the results of financial budget implementation, then the financial budget can be adjus

36、ted.第二十四条 提出预算修正的前提。当某一项或几项因素向着劣势方向变化，影响财务预算目标的实现时，应首先挖掘与预算目标相关的其他因素的潜力，或采取其他措施来弥补，只有在无法弥补的情况下，才能提出财务预算修正申请。 Clause 24 The precondition of budget amendment. When a particular or several factor changes in the direction of the inferior, the impact of the financial budget objectives should be first rea

37、lized, the potential of other factors related to the budget target, or other measures to make up, application of financial budget amendment happens only in the irreparable circumstances.第二十五条 确需调整的财务预算，应当由预算执行部门逐级向集团公司管理层提出书面报告，阐述财务预算执行的具体情况、客观因素变化情况及其对财务预算执行造成的影响程度， 提出财务预算的调整幅度。 Clause 25 The finan

38、cial budget that needs to be adjusted shall be submitted by the budget executive department to the management of the group company in writing to explain the specific circumstances of the implementation of the financial budget, the changes in the objective factors and their impact on the implementati

39、on of the financial budget, and mention the adjustment range of budget.企业财务管理部门应对预算执行单位的财务预算调整报告进行审核分析，集中编制企业年度财务预算调整方案，提交集团公司确认后方可下达执行。 The financial management department of the company shall review and analyze the financial budget adjustment report of the budget performing unit, and compile the annual financial budget adjustment plan, and submit it to the group company for confirmation.