财务管理制度-中英文对照.docx

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1、财务管理制度试行Financial Management Regulations第一章总则第一条为了加强公司的财务管理和财务监督工作，保护本公司和投资人各方的利益，根 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 in the list of national laws and regulations regarding to foreign investment enterprise in order to well manage and supervise financial affairs of this c

2、ompany and protect interests of the company and investors.第二条本制度适用于上海有限公司。2. This system is applicable to Shanghai Co” Ltd.第三条 公司的财务活动，遵守中国的有关法律、法规和本规定，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 this system, receive inspection a

3、nd 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，必须遵守本制度。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

4、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 formulated 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：6. Following rules must be

5、observed when handling cash receipts and payments:L按照现金管理规定，现金应控制在核定库存限额之内。或董事会授权董事（执行董事）审批。36.4 Expense items handled by general manager shall be checked and approved by financial director and deputy general manager first and then by chairman of board or executive director authorized by board of di

6、rectors.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 殊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 of board of directors and general meeting of shareholders shall be put forward and first checked by secretary of the board or office of the board, then checked and signed by financial

7、 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.6.监事会开支事项，由监事长或办公室提交并进行初审和审签，财务负责人 审核签认后报总经理审批。36.6 Expense of supervisory committee shall b

8、e 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，均需由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(银行转账支付)或费用报销单(现金支付)，按审批程 序签批后，由财务部付款。Financial department shall arrange fund according to p

9、ayment 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. Strict execution and exceptional items各部门各单位的报销人，必须严格

10、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 the authority or not accordant with the check and appro

11、val 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。Financial director or financial st

12、aff 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 department shall participate in contract signing of batch purchase or major it

13、ems according to Economic Contract Law.公司签订的所有合同，须报送财务一份（正本）作为付款依据，并由财务部负责贴花、 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

14、、审批权限分别承担有关责任。Laws and discipline of finance and economics and stipulations of financial affairs shall be observed; Persons involved in acts of reimbursement violating the stipulation shall assume relative responsibility according to the limit for authority of handling, checking, signing and approvi

15、ng.第四十二条报账要求42. Requirements for reimbursement付款单据齐全、内容真实、用途明确、计算准确、时间清楚、粘贴整齐、牢固，严禁白 条报账。对不按要求报账的，财务部有权拒绝受理。Complete payment vouchers, true content, explicit purpose, correct calculation, certain time, neat and firm paste. Is not qualified for rendering an account. Financial department is justified

16、to refuse the application for reimbursement if the procedure is not handled properly.第四十三条 工程项目的付款程序43. Procedure of engineering payment1.公司所有工程项目，必须填写呈批件报总经理批准立项。43.1 All engineering projects to be carried out shall be reported and approved by general manager.2.呈批件中必须详细说明工程项目的实施目的、地点、详细方案、施工方及 项目造价

17、。43.2 There shall be purpose, site, detailed scheme, party in charge of construction and cost in application report.3.总经理批准的呈批件必须抄送财务负责人。报批部门根据总经理批准的呈 批件与施工方签订合同。合同一式四份，双方一各执两份。其中一份给财务 部备案，另一份交办公室保管备案。43.3 Copy of application approved by general manager shall be made for financial director. Applicat

18、ion department signs contract with party in charge of construction according to the report approved by general manager. There shall be four copies of contract with each party holding two respectively. One copy is to financial department for filing and the other to office for filing.4.财务部门根据合同约定及工程实际

19、进度安排付款。43.4 Financial department will arrange payment according to contract and actual progress.5.工程竣工后，设备部门对工程质量进行竣工验收，并填写工程验收单，经 验收合格的工程项目，财务部凭工程验收单、发票及付款审批单，支付 工程余款。43.5 After project is completed, equipment department is responsible for checking the engineering before acceptance and filling in r

20、eceipt.If the engineering is up to standard, financial department will the remaining sum based on engineering receipt, invoice and payment approval note.第四十四条固定资产的付款程序44. Procedure of fixed assets payment1 .公司有关部门如需添置固定资产，必须填写呈批件报总经理批准。呈批件 中必须详细说明该固定资产用途、性能、价格。44.1 Purchase of any fixed asset requir

21、es approval by general manager on application report. There shall be detailed specification of function, performance and price of the product in application report.2.总经理批准的呈批件必须抄送财务负责人，同时抄送设备部门。申请部门 根据总经理批准的呈批件到设备部门填写设备添置更新申请单，大型设备需 进行设备选型论证，再与供货方签订购销合同。合同一式四份，双方各执两 份。其中一份给财务负责人，另一份交办公室保管。44.2 A cop

22、y of the application report approved by general manager shall be made for financial director and equipment department as well. Then the application department shall go to equipment department to fill in equipment purchase and renewal application note according to the application report approved by g

23、eneral manager. As to those large equipments, demonstration shall be made before the purchase contract is signed. There are four copies of the contract with each party holding two. One copy is for financial director and the other is in the office for filing.3.固定资产到货后，由设备及有关部门验收并填写验收单，验收合格后，设 备部门对该固定

24、资产进行编号，并将固定资产标签贴在上面。并将固定资产 验收合格单和发票一起交财务部门，由财务部门凭付款审批单付款。44.3 Equipment department and relative department shall check the product on delivery and fill in receipt if it is up to the standard. Equipment department shall then number the asset, label it with fixed asset11 and hand the receipt with invo

25、ice to financial department for payment by Payment Check and Approval Note.第四十五条原辅料采购的付款程序45. Procedure of raw and subsidiary materials payment1 .仓库根据库存情况及最低库存量的要求，发现库存不足，向主管领导提出 申请，并填写申购单。2 5.1 Person in storehouse shall put forward application to the director and fill in Purchase Order if stocks t

26、here are less than the minimum requirement.3 .经过主管领导签字的申购单交由采购部门采购；并复印一份交财务部门。4 5.2 Purchase department is responsible for the purchase according to Purchase Order signed by the director; one copy of the note shall be delivered to financial department.5 .原辅料到货后，放在仓库的待检区域，由公司QC人员对采购的原辅料进 行检查。6 5.3 Pu

27、t the purchased raw and subsidiary materials in the area to be inspected in the storehouse. QC staff is responsible for checking the raw and subsidiary materials.7 .仓库管理人员根据QC人员的检验单和合格证，办理入库手续。采购部门 凭入库单和发票(有合同须附购货合同)及付款审批单到财务部门办理 付款手续。8 5.4 Storehouse personnel shall handle the procedure for putting

28、 in storage according to inspection note and quality certificate issued by QC staff. Purchase department shall handle payment procedure in financial department by storage note, invoice (Purchase contract shall be attached if it is signed) aid Payment Check and Approval Note as well.第四十六条办公用品的付款程序46.

29、 Procedure of office appliance payment1.办公用品根据库存情况及最低库存量的要求，发现库存不足，向主管领 导提出申请，并填写申购单。46.1 Office staff shall put forward application to the director and fill in Purchase Order if stocks there are less than the minimum requirement.2.经过主管领导签字的申购单交由采购部门采购；并复印一份交财务部门。46.2 Purchase department is responsi

30、ble for the purchase according to Purchase Order signed by the director; one copy of the note shall be delivered to financial department.3.办公用品到货后，由办公室开具入库单，办理入库验收手续。46.3 Office personnel shall issue storage note of the purchased appliance and handle procedures for check before acceptance.4.采购人员凭入库单

31、和购货发票，到财务部门办理付款手续。46.4 Purchaser shall handle payment procedure in financial department by storage note and purchase invoice.第四十七条财务开支审批流程图47. Flow chart of checking and approving financial expenses区海 f l Cat! Ai n DpnArtmRnt 二注：银行付款一付款审才比单Remark: payment by bankPayment Check and Approval Note现金报销一费

32、用报销单、差旅费报销单Cash Reimbursement-Reimbursement Note for Expenses, Reimbursement Note for Traveling Expenses 借款一借款单Loan一 Loan Note第七章存货管理第四十八条本制度所指存货为五大类，包括：48. This system is applicable to five categories of inventories, including:1.材料类，包括各种原材料、辅助材料及燃料等;48.1 Materials, including raw materials, subsidia

33、ry materials and fues of all kinds;2.低值易耗品，包括生产用低值易耗品、非生产用低值易耗品； 48.2 Consumables used for production or for non-production;3.包装物；48.3. Packing materials;4.在产品与半成品；48.4 Work in progress and semi-finished products5.产成品。48.5 finished products第四十九条采购49. Purchase1 .生产用材料由采购部门负责采购。购货必须以有计划为原则，由生产部 门根据月度或

34、年度生产计划填制“请购单”，请购单上应详细注明材料的性能 要求、精度等级、规格型号、数量等。2 9.1 Purchase department is responsible for purchasing materials for production. Purchase plan is an essential. Production department, by referring to monthly and annual production plan, shall fill in nApplication for Purchase11 where performance requir

35、ement, precision grade, specification and type and quantity are indicated.3 .金额在2万元以下的生产用材料请购由生产部门负责人负责审核批准，经 审批同意的，交采购部门负责采购。4 9.2 Purchase of materials for production with the sum below 20,000 requires check and approval of person in charge of production department only and then is implemented by

36、purchase department.5 .申请采购金额在2万元以上的请购单，经生产部负责人审批后，采购部 门应及时审核确认是否必须购置，如确实必须购置，则由采购部门负责人签 字后将请购申请书上报总经理，由总经理审批后及时转发至采购部门和财务 部，落实采购任务和购置资金。采购部门应及时按请购申请的要求采购材 料。6 9.3 Purchase of materials in excess of 20,000 requires check and approval of director of production department first, then shall be checked

37、by purchase department as to whether the purchase is a necessary, if so, signed by director of purchase department and reported to general manager. After approval of general manager, Purchase Order will be transmitted to purchase department and financial department for it to carry out the purchase a

38、nd allocate the fund. Purchase department shall promptly buy the materials in accordance with the application.7 .质检部门需用的易耗品，由质检人员提出请购申请，金额在2万元以下的 请购单，经质检部门经理审批确认后，交采购部门负责采购；金额在2万元 以上的请购单，遵照以上木条第3款规定处理。8 9.4 QC staff shall put forward application for purchase of consumables needed by QC department. P

39、urchase below 20,000 requires check and approval of director of QC department; otherwise, follow above stipulation.9 .采购部门根据请购单上详细列明的品名、数量、质量进行采购，采购时 应货比三家，经济实用。10 .5 Purchase department is responsible for buying economical and practical materials of the same name, quantity and quality with those in

40、dicated in Purchase Order based on comparison among suppliers.11 批量或金额较大的采购，必须与供货方签订购货合同，购货合间有关条款 的协商、谈判，都须有财务人员参加。12 .6 Purchase of large batch or sum requires contract signed with supplier, negotiation of which requires presence of financial personnel.第五十条验收50. Check before acceptance1.原料到后，仓库人员应认

41、真检查数量、质量等，如无问题在对方送货单上 签字盖章；如数量有问题应在对方送货单上签实收数：如外观发现质量问 题，应及时通知采购员研究处理办法。50.1 Storehouse personnel shall carefully check quantity and quality of the goods delivered and sign and stamp on delivery note if there is nothing wrong; if the quantity is not accordant, write down actual amount on the note; i

42、f there is anything wrong with the appearance, notify purchaser promptly to decide how to deal with the condition.2.收料后仓库人员应立即填写货物卡讫认真填写到货日期、品名、规格、数 量在内的到货记录本。原辅料放入待检区，立即贴上待检标签。需化验的及 时填制原辅料送验单，将一式三联，两联送化验室，并立即通知质检人员验 收，一联自留。50.2 After accepting materials, warehouseman shall fill in goods card by rec

43、ording delivery date, product name, specification. Put raw and subsidiary materials in the area to be inspected and label with to be inspected. Promptly fill in Note of Delivery for Test in triplet, two to laboratory and one in warehouse and notify QC personnel to check before acceptance as well.3.原

44、辅料一经化验合格，报告单交仓库、采购部门。仓库留库备查，并在该 检验合格的原辅料上贴上检验合格证。如化验不合格.亦应将检验报告单交 仓库、采购部门，该批原辅料应贴上不合格，并由采购部门作相应处理。50.3 Test report will be handed to warehouse and purchase department as the raw and subsidiary materials are tested qualified. Warehouseman keep the report for future reference and stick quality label o

45、n the materials; if the materials not meet the standards, test report shall be handed to warehouse and purchase department as well. Warehouseman shall keep the report for reference, stick substandard label on them and notify purchaser to dispose them in time4.仓库待验收完毕之后，根据验收合格的入库材料数量及价款填制入库单、 材料明细账。入

46、库单一式四联，第一、二联仓库作备查及入账依据，第三联 交采购部门留存，第四联交财务部门作付款及入账依据。50.4 After the check, warehouseman shall fill in general ledge, subsidiary ledge and storage note by the quantity up to the standards and report to financial department. Storage Note will be filled in four, with the first and second for reference i

47、n warehouse, the third to purchase department and the fourth to financial department as voucher of payment and account entering.第五十一条计价51. Estimate1 .存货的发出采用加权平均法计价，据以确定存货的发出和库存成本;51.1 Cost of inventory is determined by weighted averages method.2 .低值易耗品的摊销采用一次摊销法计入成本。3 1.2 One-off amortization is ap

48、plied to estimate the cost.第五十二条入账52. Recording in account财务部根据采购部门交来的手续完整的请购单、检验报告单、入库单、发票及附件等核对无误后入账，并根据付款审批单安排付款。Financial department will record the materials purchased in account after confirming comprehensive set of Purchase Order, Test Report, Storage Note, Invoice and attachment and arrange payment according to Payment Check and Approval Note.第五十三条领料53. Materials drawing1.车间领料，仓库发料一律凭根据生产的指令编制的领料单领料，双方均 应在上面签字，才能往车间发料。车间若因故需多用料，必须持有生产技 术部门批准的申请单，仓库才能据此发料并将数量填入领料单，双方签 字，并将申请单附在领料单后，以便摊入成本。53.1 Materials drawing and dispersing shall hold Materials D