外資企業(yè)財務管理制度范本

1、財務管理制度< 試行 >Financial Management Regulations<Proposed>第一章 總 則第一條 為了加強公司的財務管理和財務監(jiān)督工作，保護本公司和投資人各 方的利益，根據(jù)國家有關外商投資企業(yè)的法律、法規(guī)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 supervis

2、e financial affairs of this company and protect interests of the company and investors. 第二條 本制度適用于上海有限公司。2. This system is applicable to Shanghai Co., Ltd.第三條 公司的財務活動，遵守中國的有關法律、法規(guī)和本規(guī)定，接受國家 財稅機關的檢查和監(jiān)督，并對董事會及投資人各方負責。3. All financial activities of this company conform to Chinese laws, regulations and t

3、his system, receive inspection and supervision of state financial and tax authority and are responsible to board of directors and investors.第四條 公司各部門和職員辦理財會及財會相關事務，必須遵守本制度。4. Departments and employees of this company shall abide by this system when involved in financial affairs or such affairs conce

4、rned.第二章 現(xiàn)金管理第五條 嚴格按照中國人民銀行規(guī)定的現(xiàn)金管理辦法和財政部關于企業(yè)單位 貨幣資金管理和控制的規(guī)定，辦理有關現(xiàn)金收支業(yè)務。5. Handle cash receipts and payments strictly in accordance with Cash Management Methods formulated by Chinese People's Bank and Stipulations on Managing and Controlling Currency and Capital by financial department.第六條 辦理現(xiàn)金收支

5、業(yè)務時，應當遵守以下規(guī)定：6. Following rules must be observed when handling cash receipts and payments:1. 按照現(xiàn)金管理規(guī)定，現(xiàn)金應控制在核定庫存限額之內。6.1 Amount of cash shall not be beyond authorized stock according to cash management stipulation.2. 凡各項業(yè)務收入的現(xiàn)金必須當日交存銀行。6.2 All cash receipts shall be deposited intact in the bank each

6、 day.3. 與單位之間的經濟往來，除零星小額的支付可以使用現(xiàn)金外，必 須通過銀行結算。6.3 All economic transactions with other units shall be settled among banks except that petty cash disbursement can be made by imprest.4. 向銀行存入和支取現(xiàn)金的憑證，必須如實注明現(xiàn)金來源和用途。6.4 Faithfully indicate source and purpose of cash in each voucher of saving and drawing

7、money in and from bank.5. 不準用不符合制度的憑證頂替庫存現(xiàn)金，即不得 "白條抵庫 "。6.5 Do not replace stock cash with substandard voucher, namely "Paper in Cash Stock".6. 不準謊報用途套取現(xiàn)金。6.6 Do not draw cash by any false excuse.7. 不準用銀行賬戶代其他單位和個人存入或支取現(xiàn)金。6.7 Do not use the account to save or draw cash of other u

8、nits and individuals.8. 不準用單位收入的現(xiàn)金以個人名義存儲，不準保留帳外公款，不 得設置 "小金庫"。6.8 Do not save cash from revenue of the company in bank in the name of individuals. Public money not in the account is not allowed to retain, nor is "small treasury".9. 不準用收入的現(xiàn)金 "坐支 "。6.9 Do not use revenue

9、 cash to meet expenses.第七條 現(xiàn)金的使用范圍：7. Events covered by cash:1. 支付給職工的工資、獎金等。7.1 Pay and premium.2. 支付給職工的市內差旅費、外地差旅費、就餐費、職工探親路費 等。7.2 Local traveling expense, nonlocal traveling expense. table money, traveling expenses for visiting family etc.3. 支付給臨時工、外包工的勞務報酬或其他服務費用。7.3 Recompense to casual labor

10、ers and contractors or other service4. 按銀行規(guī)定結算起點 1000 元以下的零星支出。7.4 Patty payment below 1000 RMB by stipulation of bank.5. 按央行規(guī)定需支付現(xiàn)金的其他支出。7.5 Other payments required to cover with cash by stipulations of central bank.第八條 凡超過 2000 元以上的現(xiàn)金支出，必須提前二天報財務部，以便及時 向銀行預約提款。8. Payments of over 2000 RMB shall be

11、 reported to financial department two days in advance so that the department can draw cash from bank in time.第九條 財務部應建立現(xiàn)金、銀行存款日記賬，按照業(yè)務發(fā)生的先后順序逐 筆序時登記。每日終了，應根據(jù)登記的 "現(xiàn)金日記賬 " 結余數(shù)與實際庫存數(shù)進 行核對，做到帳實相符。月份終了， "現(xiàn)金日記賬 "的余額必須與 "現(xiàn)金 "總賬 科目的余額核對相符。9. Financial department shall establish

12、 cash journey and journey of cash in bank and chronologically register the events. Check balance on the "Cash Journey" to make it accordant with actual stock, at the end of each day. Balance of "Cash Journey" shall conform to that of General Ledger of Cash at the end of each mont

13、h.第三章 備用金管理第十條 公司對現(xiàn)金支付頻繁的部門和個人，實行限額備用金制度；經批準 使用備用金的，使用完畢應及時到財務部門結賬。10. Limit for reserves is applied to those departments and individuals using cash frequently; the accounts shall be settled in financial department promptly after reserve fund is used.第十一條 借款審批手續(xù)：11. Examining and approving procedure

14、 of borrowing reserve fund:1. 凡因工作需要借用備用金的，須由部門經理（部門使用）或經 辦人員向財務部提出借款申請，經財務經理核準，并經總經理審 批后辦理借款手續(xù)。11.1 Directors of departments or persons involved shall put forward loan application if the money is needed for business. The borrowing shall be checked and approved by financial manager first and then by

15、 general manager.2. 經核準借用備用金，必須填制借款憑證，并需提前2 天到財務部門預約，以便到銀行提款。11.2 Reserve fund borrowing requires Loan Note to be filled and notice to financial department two days in advance that the department has enough time to draw cash from bank.3. 借款憑證需填明借款用途和合理金額，經財務經理核準，并經 總經理審批。11.3 Purpose and reasonable

16、amount of fund borrowing are required to be written in Loan Note, checked and approved by financial manager and general manager.第十二條 備用金限額規(guī)定：部門經理最高 5000 元，一般員工最高 2000 元； 特殊情況需超出限額的，須經總經理審批。12. Limit to reserves borrowed: upper limit for director of department is 5000RMB and generally it is 2000RMB;

17、Borrowing of reserves beyond limit for extraordinary events requires check and approval by general manager.第十三條 臨時備用金的借款期限最長不得超過一個月。特殊情況需延長 的，需重新辦理借款手續(xù)。13. Time limit for temporarily borrowed reserve fund is one month. If time extension is needed under special conditions, borrowing procedure shall b

18、e rehandled.第十四條 備用金使用管理規(guī)定：14. Employment of reserve fund shall follow:1. 嚴格執(zhí)行國家的公款借用制度，不違反規(guī)定。14.1 Strictly follow state policy of borrowing public money and do not break the stipulations2. 財務人員在工作中必須堅持原則，遵守財務制度，對不符規(guī)定 的借款一律拒絕支付。14.2 Financial staff shall adhere to principles and financial policies a

19、s well as refuse to provide unjustifiable borrowing without exception.3. 借款人在一次完成用途后，必須及時向財務部門結算，并交回 備用金余額。14.3 Persons borrowing the fund shall settle account with financial department promptly after the employment and return the balance.4. 上次備用金借款未結清的，不得再次辦理備用金借款。14.4 Reserve fund shall not be bor

20、rowed to those who have not settled accounts of last borrowing.5. 借款人工作變遷時必須在變遷前交還借用的備用金。14.5 Borrower who changes job must return borrowed reserve fund before he leaves the post.第四章 銀行存款管理第十五條 除了在規(guī)定的范圍內可以使用現(xiàn)金支付的款項外，公司在經營過 程中所發(fā)生的一切貨幣收支業(yè)務，都必須通過銀行存款賬戶進行結算。15. All transactions during operating process

21、shall be settled through bank account instead of cash except otherwise specified.第十六條 公司的所有貨幣(包括外幣)，除了限額以內的庫存現(xiàn)金以外， 必須存于公司開戶銀行。16. All currency (including foreign currency) shall be stored in bank account except certain stock cash.第十七條 嚴格按照國家支付結算辦法的規(guī)定開設銀行存款賬戶，嚴格 遵守銀行支付結算辦法規(guī)定的結算紀律，保證結算業(yè)務的正常進行。17. Open

22、 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.第十八條 為保證資金的安全和結算及時性，付款原則上采用 " 貸記憑證 " 方 式。如確實需要，經財務部同意可簽發(fā)銀行轉帳支票。18. "Crediting vouchers" is employed to

23、payment in principle to ensure safety of capital and timely settlement. Transfer check may be issued with approval of financial department if it is undoubtedly necessary.第十九條 建立健全銀行存款賬目，及時掌握銀行存款收付的動態(tài)和結存的 余額，按照銀行存款收付業(yè)務發(fā)生的先后順序逐筆序時登記 "銀行存款日記賬 "，每日終了應結出余額。19. Establish and perfect accounts of

24、bank deposit, timely informed of receipts and payments and the balance and chronologically register items in "Bank Deposit Journey" one by one and work out the balance at the end of each day.第二十條 出納員應定期向財務經理報送資金報表，以便財務經理及時 掌握公司資金狀況，合理安排資金。financial manager is informed of capital conditions

25、 of the company timely and arrange capital properly.第二十一條 "銀行存款日記賬 "應定期與"銀行對賬單 "核對，至少每月核對一 次。公司賬面余額與銀行對賬單余額之間如有差額，必須逐筆查明原因，并 按月編制 " 銀行存款余額調節(jié)表 "調節(jié)相符。21. Check "Bank Deposit Journey" and at least once each month. If there is any difference, find out the reasons

26、and adjust the accounts by working out "Balance Adjusting sheet of Bank Deposit".第二十二條 月份終了， "銀行存款日記賬 " 的余額必須與 "銀行存款 "總賬科目 的余額核對相符。22. At the end of the month, balance of "Bank Deposit Journey" must conform to that of "General Ledge of Bank Deposit".

27、第二十三條 財務部通過銀行辦理支付結算時，應遵循以下規(guī)定：23. Financial department shall adhere to following stipulations as handling payment settlement through bank:1. 不準簽發(fā)沒有資金保證的票據(jù)和遠期支票，套取銀行信用；23.1 Do not issue note and credit check with no cash deposit guaranteed to get bank credit;2. 不準簽發(fā)、取得和轉讓沒有真實交易和債權債務的票據(jù)，套取 銀行和他人資金；23.2

28、 Do not issue, obtain and transfer notes carrying no real transaction or creditor's right or liability to get capital of bank and other people;3. 不準無理拒絕付款，任意占用他人資金；23.3 Do not refuse to finish payment without any reason or wantonly occupy others' capital;4. 不準違反規(guī)定開立和使用賬戶。23.4 Open and use ac

29、counts according to relative regulation.第五章 票證管理第二十四條 公司所有票證由財務部統(tǒng)一管理、統(tǒng)一使用，財務部對所有領 用和印制的票證一律實行登記，交專人保管。各部門領用票證必須辦理領用 登記手續(xù)，責任人應妥善保管票證，不得丟失。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

30、and specially assigning a person for keeping them. Drawing notes and vouchers requires registration procedures. Person in charge shall keep notes and vouchers properly and ensure they are not lost.第二十五條 公司財務部所有支票和其他結算憑證，須由出納員統(tǒng)一保管。25. Cashier shall have consolidated keeping of all checks and settleme

31、nt vouchers of the financial department.第二十六條 嚴格遵守銀行有關規(guī)定，不得將銀行賬戶借給其他單位或個人 辦理結算，妥善保管好空白支票及已用支票存根，空白支票與印章必須分離 保管。26. Strictly adhere to relative stipulations of bank that bank account is not and stub of used check shall be kept well and blank check and stamp shall be separately kept.第二十七條 支票遺失應及時報財務部，

32、由財務部報開戶銀行報失，由于遺 失支票造成的損失，經辦人員應負全部責任。27. Loss of check shall be duly reported to financial department so that financial loses check shall bear all losses hereof.第二十八條 經辦人員因業(yè)務需要，要求財務部簽發(fā)銀行轉帳支票或支付貨 款時，事先必須按規(guī)定辦理手續(xù)，待業(yè)務結束后，經辦人必須及時辦理銷帳 手續(xù)，不得拖延，未辦銷賬手續(xù)前由經辦人負責，同時財務人員有權拒絕簽 發(fā)新的轉帳支票。28. Procedures must go through

33、 provided any person requires transfer check issued or payment of goods realized by financial department. The handler must write off the account promptly after the transaction is over. Otherwise financial staff are justified to refuse to issue new transfer checks.第二十九條 財務部門簽發(fā)轉帳支票時，應進行登記并將支票上的項目填寫 齊全

34、，不準簽發(fā)空頭支票，無法明確收款單位名稱時，也應將金額、用途及 簽發(fā)日期填寫清楚。29. Items in transfer check 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.第三十條 除支票外的其他票證的使用和管理，遵照支票的管理規(guī)定。30. Employme

35、nt and control of vouchers besides check shall also follow rules of check employment and control.第六章 財務開支審批制度第三十一條 付款原則31. Payment rule 公司一切財務支出，未經合理有效簽批，財務部不得支付任何款項。Financial expense without reasonable and effective approval shall not be paid. 第三十二條 開支預算32. Expense budget公司財務開支實行預算管理，有計劃開支。公司各部門根據(jù)業(yè)

36、務管理和財務 開支內容制定開支計劃，各部門編制的開支計劃經批準后報財務部，由財務 部匯總編制公司財務開支預算(年度開支預算)。Budget of financial expense shall be made. Each department shall draw up expense plan according to its affairs and items and report to financial department after approval. Financial department is responsible for working out financial exp

37、enditure budget (annual expenditure budget) after collecting plans from each department.第三十三條 資金安排33. Fund arrangement 財務部根據(jù)開支預算有計劃安排資金，確保公司各項財務開支。在批準的預 算開支范圍內的項目，由財務部審核，經副總經理、總經理審批。臨時計劃 外開支，由各部門提交報告，先報財務負責人審核，后報副總經理、總經理 審批，重大事項報董事長或經董事會審批。Financial department shall arrange fund according to the bud

38、get to ensure all expenses are met. Approved items in the list of expense budget shall be checked by financial department and approved by deputy general manager and general manager. As to items of expenses beyond budget, each department shall submit a report to person in charge of finance first for

39、check, then to deputy general manager and general manager for approval and to chairman of board or board of directors for further approval if major events are concerned.第三十四條 審批人員和權限34. Person in charge of checking and approving and limits of authority 財務開支由總經理負責，財務負責人在總經理授權下負責組織財務開支審批 核準及其日常管理工作，副總

40、經理在總經理的授權下審批各相關部門額度內 費用開支。重大財務開支事項需經董事會或董事會授權批準。General manager is responsible for approving expenses, person in charge of finance, authorized by general manager, is responsible for authorized by general manager, is responsible for approving expenses within ration. Major expense requires approval of

41、 board of directors or approval authorized by board of directors.第三十五條 審批內容及額度35. Expenses and the ration for approval公司的日常費用開支無論額度大小均有各部門經理提出后， 送交財務負責人 審查核定，財務負責人簽署意見后，報副總經理、總經理審批。重大財務開 支事項如對外投資、固定資產購置、巨額日常開支等，由總經理報董事長或 經董事會審批。Running expenses whether substantive or small are put forward by directo

42、r of each department and delivered to financial director for check and ratification before they are reported to deputy general manager and general manager for check and approval. Major events such as external investment, purchase of fixed assets and substantive running expenses shall be reported by

43、general manager to chairman of board or board of directors for check and approval.第三十六條 審批程序36. Check and Approval Procedures1. 各部門職員經辦的開支項目，經部門經理確認，后報財務負責 人核準，審簽后再報副總經理、總經理審批。36.1 Items of expense handled by staff of each department shall be confirmed by director of the department first, then repor

44、ted to director, they shall be submitted to deputy general manager and general manager for check and approval.2. 各部門經理經辦的開支項目，直接報財務負責人核準簽認，按 審批權限再報副總經理、總經理審批。36.2 Expenses handled by director of each department shall be directly reported to financial director for check and signature first and then t

45、o deputy general manager and general manager for approval.3. 副總經理及高級管理人員經辦的開支事項，按審批權限，先報 財務負責人審核簽認，審簽后再報總經理審批。36.3 Expense items handled by general manner and senior administrative staff shall be reported to financial director first and then to general manager for check and approval.4. 總經理經辦的開支事項，經財

46、務負責人、副總經理審核簽認， 再報董事長或董事會授權董事（執(zhí)行董事）審批。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 directors.5. 董事會、股東大會開支事項，由董事會秘書或辦公室提出并初 審，審簽后送財務負責人審核簽認，

47、審簽后再報副總經理、總經 理審批，重大開支或特殊事項開支需報董事長審批的，由總經理 呈報董事長審批。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 director and finally reported to general manager for

48、 check and approval. Substantive expense or expense for extraordinary items requires report by general manager to chairman of board for check and approval.6. 監(jiān)事會開支事項，由監(jiān)事長或辦公室提交并進行初審和審簽， 財務負責人審核簽認后報總經理審批。36.6 Expense of supervisory committee shall be checked and signed by director of committee first

49、and then by financial director and general manager successively.第三十七條 一般付款程序37. General procedures of payment 公司所有款項支付，均需由各部門提前提出付款計劃，報財務部做好資金安 排，并在付款時填寫付款審批單(銀行轉賬支付)或費用報銷單 (現(xiàn)金支付)，按審批程序簽批后，由財務部付款。Financial department shall arrange fund according to payment plan made by each department in advance and

50、 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.第三十八條 嚴格執(zhí)行及例外事項38. Strict execution and exceptional items 各部門各單位的報銷人，必須嚴格按本規(guī)定執(zhí)行，不得越級、越權報銷，不 得違反財務開支審批程序。因特殊情況應急報銷開支的，或因分管

51、領導不在而必須開支的，開支后應立 即補辦審批手續(xù)。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 approval procedure is not allowed.Check and approval

52、procedure shall be handled after the reimbursement provided the reimbursement is urgent under special conditions or immediate superior is not in.第三十九條 財務監(jiān)督39. Supervision of financial affairs財務負責人及財務經辦人員有權對不合理開支提出質詢和制止Financial director or financial staff involved in the procedures implementation ar

53、e entitled to raise inquiry on unreasonable expense and suspend the payment.第四十條 簽訂合同及財務參與40. Participating in contract signing 批量采購或重要項目須按經濟合同法要求簽訂合同，財務必須參加合同 的簽訂工作。Financial department shall participate in contract signing of batch purchase or major items according to Economic Contract Law.公司簽訂的所有

54、合同，須報送財務一份（正本）作為付款依據(jù)，并由財務部 負責貼花、存檔。Financial department shall have one original of all contracts as payment proof and is responsible for sticking stamp and filing.第四十一條 合法開支及違規(guī)責任41. Legal expenses and liability各項開支必須嚴格遵守財經法紀，遵守財務開支規(guī)定；凡是違反規(guī)定報銷 的，應按經辦、審核、審簽、審批權限分別承擔有關責任。Laws and discipline of finance

55、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 approving.第四十二條 報賬要求42. Requirements for reimburseme

56、nt付款單據(jù)齊全、內容真實、用途明確、計算準確、時間清楚、粘貼整齊、牢 固，嚴禁白條報賬。對不按要求報賬的，財務部有權拒絕受理。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 to refuse the application for reimbursement

57、if the procedure is not handled properly.第四十三條 工程項目的付款程序43. Procedure of engineering payment1. 公司所有工程項目，必須填寫呈批件報總經理批準立項。43.1 All engineering projects to be carried out shall be reported and approved by general manager.2. 呈批件中必須詳細說明工程項目的實施目的、地點、詳細方 案、施工方及項目造價。43.2 There shall be purpose, site, detail

58、ed scheme, party in charge of construction and cost in application report.3. 總經理批準的呈批件必須抄送財務負責人。報批部門根據(jù)總經 理批準的呈批件與施工方簽訂合同。合同一式四份，雙方 各執(zhí) 兩份。其中一份給財務部備案，另一份交辦公室保管備案。43.3 Copy of application approved by general manager shall be made for financial director. Application department signs contract with party

59、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. 財務部門根據(jù)合同約定及工程實際進度安排付款。43.4 Financial department will arrange payment according to contract and actual progress.5. 工程竣工后，設備部門對工程質量進行竣工驗收，并填寫工程 驗收單，經驗收合格的工程項目，財務部憑工程驗收單、發(fā)票及 付款審批單，支付工程余款。43.5 After project is compl