外企行業(yè)薪酬管理制度

精品文檔精心整理精品文檔可編輯的精品文檔外企行業(yè)薪酬管理制度目錄：1、外企員工手冊(cè)2、外企管理制度3、外企薪酬制度4、外資企業(yè)-財(cái)務(wù)管理制度5、外資企業(yè)財(cái)務(wù)管理制度范本6、最經(jīng)典某知名外資企業(yè)薪酬管理制度7、知名500強(qiáng)外企薪酬管理制度精品文檔精心整理精品文檔可編輯的精品文檔管理制度具體內(nèi)容分析對(duì)比（與管理有差距的公司）工資制度每年固定8%的加薪不要小看了這8%的固定加薪，對(duì)廣大人民群眾而言，8%意味著至少工資肯定能超過CPI有些員工工資2-3年都能不動(dòng)，這些員工不動(dòng)心思才怪直接上級(jí)對(duì)下屬加薪的影響力直接上級(jí)才最了解下屬的工作情況，所以理應(yīng)有充分的發(fā)言權(quán)由于加薪的資源有限，往往高級(jí)經(jīng)理憑著印象，最多加一些粗淺的調(diào)研來決定給誰(shuí)加多少，初級(jí)經(jīng)理的工作就很難做加薪前的雙方溝通溝通才能了解期望，彌補(bǔ)差距，事前不溝通，事后就非常麻煩經(jīng)常加薪了也是先確定額度。然后試圖給當(dāng)事人一個(gè)驚喜，卻不知當(dāng)事人有更高的期望，這樣就很難留住人才了市場(chǎng)薪酬水平的調(diào)查保持和市場(chǎng)同類平均水平的競(jìng)爭(zhēng)力給員工加了幾百元，以為很不錯(cuò)了；但實(shí)際上員工在市場(chǎng)上已經(jīng)遠(yuǎn)遠(yuǎn)不是這個(gè)價(jià)碼了，一旦有風(fēng)吹草動(dòng)，人才就是這樣流失的升職加薪升職就意味著承擔(dān)認(rèn)可和更大的責(zé)任，加薪是很好的體現(xiàn)只升職，不加薪。通過升職來留住人才，這套把戲會(huì)被看透層級(jí)管理管理幅度與層級(jí)數(shù)量每個(gè)管理者一般都有3-5名的直接下屬，管理層級(jí)在5個(gè)左右400人左右的公司，從總裁到普通員工，5個(gè)級(jí)別就足夠了越級(jí)指揮一般不越級(jí)指揮，如果真的頻繁發(fā)生，則說明被越過的級(jí)別要被干掉了普遍現(xiàn)象，成為高級(jí)經(jīng)理能力和精力充沛的表現(xiàn)，也是對(duì)下級(jí)的信任不夠和超強(qiáng)控制欲的表現(xiàn)越級(jí)匯報(bào)除非事先獲得中間層的同意，否則越級(jí)匯報(bào)被視為申訴；結(jié)果往往是越級(jí)的人被干掉普遍現(xiàn)象，不稱之為申訴，反而高級(jí)經(jīng)理會(huì)有優(yōu)越感和成就感；中層經(jīng)理的工作會(huì)非常被動(dòng)，導(dǎo)致不滿或低能加班制度主管及以下員工有加班費(fèi)或倒休；經(jīng)理及以上沒有經(jīng)理加班是天經(jīng)地義的，尤其是責(zé)任重且待遇高的情況下；普通員工則更多考慮正當(dāng)福利和符合法律要求總希望拿著低薪的普通員工也能自動(dòng)自愿地加班以趕上不切實(shí)際的項(xiàng)目進(jìn)度；工作需要進(jìn)行的加班也沒有加班費(fèi)，且沒有倒休因人設(shè)崗，而非因崗設(shè)人崗位人數(shù)都是規(guī)定的，沒有充分理由不會(huì)輕易改變，不存在由于某人無法安排而特設(shè)一個(gè)崗位；即便改動(dòng)，也是從公司業(yè)務(wù)發(fā)展的需要來考慮為了鼓勵(lì)和留住人才，會(huì)設(shè)置一些很滑稽的崗位，且一年數(shù)變提升制度直接上級(jí)有非常充分的發(fā)言權(quán)和決定權(quán)，當(dāng)然最后一定還需要直接上級(jí)的上級(jí)核準(zhǔn)直接上級(jí)有一定參考作用，但決定權(quán)在直接上級(jí)的上級(jí)的上級(jí)那里；往往普通主管的任命也需要總裁等來決定企業(yè)文化生活與工作的平衡強(qiáng)調(diào)工作與生活的平衡，更不會(huì)強(qiáng)調(diào)和要求為了工作放棄生活恨不得要求普通員工7*12的方式來工作，完全放棄正常生活的需要精品文檔精心整理精品文檔可編輯的精品文檔精品文檔精心整理精品文檔可編輯的精品文檔外資企業(yè)財(cái)務(wù)管理制度

有限公司財(cái)務(wù)管理制度WeishanHanjiameiDecorationMaterialsCo.,Ltd.FinancialManagementRegulations財(cái)務(wù)管理制度FinancialManagementRegulations第一章總則第一條為了加強(qiáng)公司的財(cái)務(wù)管理和財(cái)務(wù)監(jiān)督工作，保護(hù)本公司和投資人各方的利益，根據(jù)國(guó)家有關(guān)外商投資企業(yè)的法律、法規(guī)等，特制定本制度。1.Thissystemisherebyestablishedinthelistofnationallawsandregulationsregardingtoforeigninvestmententerpriseinordertowellmanageandsupervisefinancialaffairsofthiscompanyandprotectinterestsofthecompanyandinvestors.第二條本制度適用于有限公司。2.ThissystemisapplicabletoWeishanHanjiameiDecorationMaterialsCo.,Ltd.第三條公司的財(cái)務(wù)活動(dòng)，遵守中國(guó)的有關(guān)法律、法規(guī)和本規(guī)定，接受國(guó)家財(cái)稅機(jī)關(guān)的檢查和監(jiān)督，并對(duì)董事會(huì)及投資人各方負(fù)責(zé)。3.AllfinancialactivitiesofthiscompanyconformtoChineselaws,regulationsandthissystem,receiveinspectionandsupervisionofstatefinancialandtaxauthorityandareresponsibletoboardofdirectorsandinvestors.第四條公司各部門和職員辦理財(cái)會(huì)及財(cái)會(huì)相關(guān)事務(wù)，必須遵守本制度。4.Departmentsandemployeesofthiscompanyshallabidebythissystemwheninvolvedinfinancialaffairsorsuchaffairsconcerned.第二章現(xiàn)金管理第五條嚴(yán)格按照中國(guó)人民銀行規(guī)定的現(xiàn)金管理辦法和財(cái)政部關(guān)于企業(yè)單位貨幣資金管理和控制的規(guī)定，辦理有關(guān)現(xiàn)金收支業(yè)務(wù)。5.HandlecashreceiptsandpaymentsstrictlyinaccordancewithCashManagementMethodsformulatedbyChinesePeople’sBankandStipulationsonManagingandControllingCurrencyandCapitalbyfinancialdepartment.第六條辦理現(xiàn)金收支業(yè)務(wù)時(shí)，應(yīng)當(dāng)遵守以下規(guī)定：26.Followingrulesmustbeobservedwhenhandlingcashreceiptsandpayments:1.按照現(xiàn)金管理規(guī)定，現(xiàn)金應(yīng)控制在核定庫(kù)存限額之內(nèi)。Amountofcashshallnotbebeyondauthorizedstockaccordingtocashmanagementstipulation.2.凡各項(xiàng)業(yè)務(wù)收入的現(xiàn)金必須當(dāng)日交存銀行。Allcashreceiptsshallbedepositedintactinthebankeachday.3.與單位之間的經(jīng)濟(jì)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(jié)算。Alleconomictransactionswithotherunitsshallbesettledamongbanksexceptthatpettycashdisbursementcanbemadebyimprest.4.向銀行存入和支取現(xiàn)金的憑證，必須如實(shí)注明現(xiàn)金來源和用途。Faithfullyindicatesourceandpurposeofcashineachvoucherofsavinganddrawingmoneyinandfrombank.5.不準(zhǔn)用不符合制度的憑證頂替庫(kù)存現(xiàn)金，即不得\白條抵庫(kù)\。Donotreplacestockcashwithsubstandardvoucher,namely\inCashStock\6.不準(zhǔn)謊報(bào)用途套取現(xiàn)金。Donotdrawcashbyanyfalseexcuse.7.不準(zhǔn)用銀行賬戶代其他單位和個(gè)人存入或支取現(xiàn)金。Donotusetheaccounttosaveordrawcashofotherunitsandindividuals.8.不準(zhǔn)用單位收入的現(xiàn)金以個(gè)人名義存儲(chǔ)，不準(zhǔn)保留帳外公款，不得設(shè)置\小金庫(kù)\。Donotsavecashfromrevenueofthecompanyinbankinthenameofindividuals.Publicmoneynotintheaccountisnotallowedtoretain,noris\9.不準(zhǔn)用收入的現(xiàn)金\坐支\。3Donotuserevenuecashtomeetexpenses.第七條現(xiàn)金的使用范圍：7.Eventscoveredbycash:1.支付給職工的工資、獎(jiǎng)金等。Payandpremium.2.支付給職工的市內(nèi)差旅費(fèi)、外地差旅費(fèi)、就餐費(fèi)、職工探親路費(fèi)等。Localtravelingexpense,nonlocaltravelingexpense.tablemoney,travelingexpensesforvisitingfamilyetc.3.支付給臨時(shí)工、外包工的勞務(wù)報(bào)酬或其他服務(wù)費(fèi)用。Recompensetocasuallaborersandcontractorsorotherservice4.按銀行規(guī)定結(jié)算起點(diǎn)1000元以下的零星支出。Pattypaymentbelow1000RMBbystipulationofbank.5.按央行規(guī)定需支付現(xiàn)金的其他支出。Otherpaymentsrequiredtocoverwithcashbystipulationsofcentralbank.第八條凡超過2000元以上的現(xiàn)金支出，必須提前二天報(bào)財(cái)務(wù)部，以便及時(shí)向銀行預(yù)約提款。8.Paymentsofover2000RMBshallbereportedtofinancialdepartmenttwodaysinadvancesothatthedepartmentcandrawcashfrombankintime.第九條財(cái)務(wù)部應(yīng)建立現(xiàn)金、銀行存款日記賬，按照業(yè)務(wù)發(fā)生的先后順序逐筆序時(shí)登記。每日終了，應(yīng)根據(jù)登記的\現(xiàn)金日記賬\結(jié)余數(shù)與實(shí)際庫(kù)存數(shù)進(jìn)行核對(duì)，做到帳實(shí)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(duì)相符。9.Financialdepartmentshallestablishcashjourneyandjourneyofcashinbankandchronologicallyregistertheevents.Checkbalanceonthe\makeitaccordantwithactualstock,attheendofeachday.Balanceof\Journey\4第三章備用金管理第十條公司對(duì)現(xiàn)金支付頻繁的部門和個(gè)人，實(shí)行限額備用金制度；經(jīng)批準(zhǔn)使用備用金的，使用完畢應(yīng)及時(shí)到財(cái)務(wù)部門結(jié)賬。10.Limitforreservesisappliedtothosedepartmentsandindividualsusingcashfrequently;theaccountsshallbesettledinfinancialdepartmentpromptlyafterreservefundisused.第十一條借款審批手續(xù)：11.Examiningandapprovingprocedureofborrowingreservefund:1.凡因工作需要借用備用金的，須部門經(jīng)理或經(jīng)辦人員向財(cái)務(wù)部提出借款申請(qǐng)，經(jīng)財(cái)務(wù)經(jīng)理核準(zhǔn)，并經(jīng)總經(jīng)理審批后辦理借款手續(xù)。Directorsofdepartmentsorpersonsinvolvedshallputforwardloanapplicationifthemoneyisneededforbusiness.Theborrowingshallbecheckedandapprovedbyfinancialmanagerfirstandthenbygeneralmanager.2.經(jīng)核準(zhǔn)借用備用金，必須填制《借款憑證》，并需提前2天到財(cái)務(wù)部門預(yù)約，以便到銀行提款。ReservefundborrowingrequiresLoanNotetobefilledandnoticetofinancialdepartmenttwodaysinadvancethatthedepartmenthasenoughtimetodrawcashfrombank.3.借款憑證需填明借款用途和合理金額，經(jīng)財(cái)務(wù)經(jīng)理核準(zhǔn)，并經(jīng)總經(jīng)理審批。PurposeandreasonableamountoffundborrowingarerequiredtobewritteninLoanNote,checkedandapprovedbyfinancialmanagerandgeneralmanager.第十二條備用金限額規(guī)定：部門經(jīng)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(jīng)總經(jīng)理審批。5

算開支范圍內(nèi)的項(xiàng)目，財(cái)務(wù)部審核，經(jīng)副總經(jīng)理、總經(jīng)理審批。臨時(shí)計(jì)劃外開支，各部門提交報(bào)告，先報(bào)財(cái)務(wù)負(fù)責(zé)人審核，后報(bào)副總經(jīng)理、總經(jīng)理審批，重大事項(xiàng)報(bào)董事長(zhǎng)或經(jīng)董事會(huì)審批。Financialdepartmentshallarrangefundaccordingtothebudgettoensureallexpensesaremet.Approveditemsinthelistofexpensebudgetshallbecheckedbyfinancialdepartmentandapprovedbydeputygeneralmanagerandgeneralmanager.Astoitemsofexpensesbeyondbudget,eachdepartmentshallsubmitareporttopersoninchargeoffinancefirstforcheck,thentodeputygeneralmanagerandgeneralmanagerforapprovalandtochairmanofboardorboardofdirectorsforfurtherapprovalifmajoreventsareconcerned.第三十四條審批人員和權(quán)限34.Personinchargeofcheckingandapprovingandlimitsofauthority財(cái)務(wù)開支總經(jīng)理負(fù)責(zé)，財(cái)務(wù)負(fù)責(zé)人在總經(jīng)理授權(quán)下負(fù)責(zé)組織財(cái)務(wù)開支審批核準(zhǔn)及其日常管理工作，副總經(jīng)理在總經(jīng)理的授權(quán)下審批各相關(guān)部門額度內(nèi)費(fèi)用開支。重大財(cái)務(wù)開支事項(xiàng)需經(jīng)董事會(huì)或董事會(huì)授權(quán)批準(zhǔn)。Generalmanagerisresponsibleforapprovingexpenses,personinchargeoffinance,authorizedbygeneralmanager,isresponsibleforauthorizedbygeneralmanager,isresponsibleforapprovingexpenseswithinration.Majorexpenserequiresapprovalofboardofdirectorsorapprovalauthorizedbyboardofdirectors.第三十五條審批內(nèi)容及額度35.Expensesandtherationforapproval公司的日常費(fèi)用開支無論額度大小均有各部門經(jīng)理提出后，送交財(cái)務(wù)負(fù)責(zé)人審查核定，財(cái)務(wù)負(fù)責(zé)人簽署意見后，報(bào)副總經(jīng)理、總經(jīng)理審批。重大財(cái)務(wù)開支事項(xiàng)如對(duì)外投資、固定資產(chǎn)購(gòu)置、巨額日常開支等，總經(jīng)理報(bào)董事長(zhǎng)或經(jīng)董事會(huì)審批。Runningexpenseswhethersubstantiveorsmallareputforwardbydirectorofeachdepartmentanddeliveredtofinancialdirectorforcheckandratificationbeforetheyarereportedtodeputygeneralmanagerandgeneralmanagerforcheckandapproval.Majoreventssuchasexternalinvestment,purchaseoffixedassetsandsubstantiverunningexpensesshallbereportedbygeneralmanagertochairmanofboardorboardofdirectorsforcheckandapproval.第三十六條審批程序36.CheckandApprovalProcedures111.各部門職員經(jīng)辦的開支項(xiàng)目，經(jīng)部門經(jīng)理確認(rèn)，后報(bào)財(cái)務(wù)負(fù)責(zé)人核準(zhǔn)，審簽后再報(bào)副總經(jīng)理、總經(jīng)理審批。Itemsofexpensehandledbystaffofeachdepartmentshallbeconfirmedbydirectorofthedepartmentfirst,thenreportedtodirector,theyshallbesubmittedtodeputygeneralmanagerandgeneralmanagerforcheckandapproval.2.各部門經(jīng)理經(jīng)辦的開支項(xiàng)目，直接報(bào)財(cái)務(wù)負(fù)責(zé)人核準(zhǔn)簽認(rèn)，按審批權(quán)限再報(bào)副總經(jīng)理、總經(jīng)理審批。Expenseshandledbydirectorofeachdepartmentshallbedirectlyreportedtofinancialdirectorforcheckandsignaturefirstandthentodeputygeneralmanagerandgeneralmanagerforapproval.3.副總經(jīng)理及高級(jí)管理人員經(jīng)辦的開支事項(xiàng)，按審批權(quán)限，先報(bào)財(cái)務(wù)負(fù)責(zé)人審核簽認(rèn)，審簽后再報(bào)總經(jīng)理審批。Expenseitemshandledbygeneralmannerandsenioradministrativestaffshallbereportedtofinancialdirectorfirstandthentogeneralmanagerforcheckandapproval.4.總經(jīng)理經(jīng)辦的開支事項(xiàng)，經(jīng)財(cái)務(wù)負(fù)責(zé)人、副總經(jīng)理審核簽認(rèn)，再報(bào)董事長(zhǎng)或董事會(huì)授權(quán)董事審批。Expenseitemshandledbygeneralmanagershallbecheckedandapprovedbyfinancialdirectoranddeputygeneralmanagerfirstandthenbychairmanofboardorexecutivedirectorauthorizedbyboardofdirectors.5.董事會(huì)、股東大會(huì)開支事項(xiàng)，董事會(huì)秘書或辦公室提出并初審，審簽后送財(cái)務(wù)負(fù)責(zé)人審核簽認(rèn)，審簽后再報(bào)副總經(jīng)理、總經(jīng)理審批，重大開支或特殊事項(xiàng)開支需報(bào)董事長(zhǎng)審批的，總經(jīng)理呈報(bào)董事長(zhǎng)審批。Expensesofboardofdirectorsandgeneralmeetingofshareholdersshallbeputforwardandfirstcheckedbysecretaryoftheboardorofficeoftheboard,thencheckedandsignedbyfinancialdirectorandfinallyreportedtogeneralmanagerforcheckandapproval.Substantiveexpenseorexpenseforextraordinaryitemsrequiresreportbygeneralmanagertochairmanofboardforcheckandapproval.126.監(jiān)事會(huì)開支事項(xiàng)，監(jiān)事長(zhǎng)或辦公室提交并進(jìn)行初審和審簽，財(cái)務(wù)負(fù)責(zé)人審核簽認(rèn)后報(bào)總經(jīng)理審批。Expenseofsupervisorycommitteeshallbecheckedandsignedbydirectorofcommitteefirstandthenbyfinancialdirectorandgeneralmanagersuccessively.第三十七條一般付款程序37.Generalproceduresofpayment公司所有款項(xiàng)支付，均需各部門提前提出付款計(jì)劃，報(bào)財(cái)務(wù)部做好資金安排，并在付款時(shí)填寫《付款審批單》或《費(fèi)用報(bào)銷單》，按審批程序簽批后，財(cái)務(wù)部付款。FinancialdepartmentshallarrangefundaccordingtopaymentplanmadebyeachdepartmentinadvanceandmeetpaymentsafterfillinginPaymentCheckandApprovalNote(paidbytransferringaccounts)orExpenseReimbursementNote(paidbycash)andgoingthroughapprovalprocedures.第三十八條嚴(yán)格執(zhí)行及例外事項(xiàng)38.Strictexecutionandexceptionalitems各部門各單位的報(bào)銷人，必須嚴(yán)格按本規(guī)定執(zhí)行，不得越級(jí)、越權(quán)報(bào)銷，不得違反財(cái)務(wù)開支審批程序。因特殊情況應(yīng)急報(bào)銷開支的，或因分管領(lǐng)導(dǎo)不在而必須開支的，開支后應(yīng)立即補(bǔ)辦審批手續(xù)。Personsofanydepartmentsubmittinganexpenseaccountshalladheretothisstipulation.Anyapplicationforreimbursementbypassingtheimmediateleadershiporexceedingtheauthorityornotaccordantwiththecheckandapprovalprocedureisnotallowed.Checkandapprovalprocedureshallbehandledafterthereimbursementprovidedthereimbursementisurgentunderspecialconditionsorimmediatesuperiorisnotin.第三十九條財(cái)務(wù)監(jiān)督39.Supervisionoffinancialaffairs財(cái)務(wù)負(fù)責(zé)人及財(cái)務(wù)經(jīng)辦人員有權(quán)對(duì)不合理開支提出質(zhì)詢和制止。13Financialdirectororfinancialstaffinvolvedintheproceduresimplementationareentitledtoraiseinquiryonunreasonableexpenseandsuspendthepayment.第四十條簽訂合同及財(cái)務(wù)參與40.Participatingincontractsigning批量采購(gòu)或重要項(xiàng)目須按《經(jīng)濟(jì)合同法》要求簽訂合同，財(cái)務(wù)必須參加合同的簽訂工作。FinancialdepartmentshallparticipateincontractsigningofbatchpurchaseormajoritemsaccordingtoEconomicContractLaw.公司簽訂的所有合同，須報(bào)送財(cái)務(wù)一份作為付款依據(jù)，并財(cái)務(wù)部負(fù)責(zé)貼花、存檔。Financialdepartmentshallhaveoneoriginalofallcontractsaspaymentproofandisresponsibleforstickingstampandfiling.第四十一條合法開支及違規(guī)責(zé)任41.Legalexpensesandliability各項(xiàng)開支必須嚴(yán)格遵守財(cái)經(jīng)法紀(jì)，遵守財(cái)務(wù)開支規(guī)定；凡是違反規(guī)定報(bào)銷的，應(yīng)按經(jīng)辦、審核、審簽、審批權(quán)限分別承擔(dān)有關(guān)責(zé)任。Lawsanddisciplineoffinanceandeconomicsandstipulationsoffinancialaffairsshallbeobserved;Personsinvolvedinactsofreimbursementviolatingthestipulationshallassumerelativeresponsibilityaccordingtothelimitforauthorityofhandling,checking,signingandapproving.第四十二條報(bào)賬要求42.Requirementsforreimbursement付款單據(jù)齊全、內(nèi)容真實(shí)、用途明確、計(jì)算準(zhǔn)確、時(shí)間清楚、粘貼整齊、牢固，嚴(yán)禁白條報(bào)賬。對(duì)不按要求報(bào)賬的，財(cái)務(wù)部有權(quán)拒絕受理。Completepaymentvouchers,truecontent,explicitpurpose,correctcalculation,certaintime,neatandfirmpaste.Isnotqualifiedforrenderinganaccount.Financialdepartmentisjustifiedtorefusetheapplicationforreimbursementiftheprocedureisnothandledproperly.第四十三條工程項(xiàng)目的付款程序1443.Procedureofengineeringpayment1.公司所有工程項(xiàng)目，必須填寫呈批件報(bào)總經(jīng)理批準(zhǔn)立項(xiàng)。Allengineeringprojectstobecarriedoutshallbereportedandapprovedbygeneralmanager.2.呈批件中必須詳細(xì)說明工程項(xiàng)目的實(shí)施目的、地點(diǎn)、詳細(xì)方案、施工方及項(xiàng)目造價(jià)。Thereshallbepurpose,site,detailedscheme,partyinchargeofconstructionandcostinapplicationreport.3.總經(jīng)理批準(zhǔn)的呈批件必須抄送財(cái)務(wù)負(fù)責(zé)人。報(bào)批部門根據(jù)總經(jīng)理批準(zhǔn)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(cái)務(wù)部備案，另一份交辦公室保管備案。Copyofapplicationapprovedbygeneralmanagershallbemadeforfinancialdirector.Applicationdepartmentsignscontractwithpartyinchargeofconstructionaccordingtothereportapprovedbygeneralmanager.Thereshallbefourcopiesofcontractwitheachpartyholdingtworespectively.Onecopyistofinancialdepartmentforfilingandtheothertoofficeforfiling.4.財(cái)務(wù)部門根據(jù)合同約定及工程實(shí)際進(jìn)度安排付款。Financialdepartmentwillarrangepaymentaccordingtocontractandactualprogress.5.工程竣工后，設(shè)備部門對(duì)工程質(zhì)量進(jìn)行竣工驗(yàn)收，并填寫工程驗(yàn)收單，經(jīng)驗(yàn)收合格的工程項(xiàng)目，財(cái)務(wù)部憑工程驗(yàn)收單、發(fā)票及《付款審批單》，支付工程余款。Afterprojectiscompleted,equipmentdepartmentisresponsibleforcheckingtheengineeringbeforeacceptanceandfillinginreceipt.Iftheengineeringisuptostandard,financialdepartmentwilltheremainingsumbasedonengineeringreceipt,invoiceandpaymentapprovalnote.第四十四條固定資產(chǎn)的付款程序44.Procedureoffixedassetspayment15

1.公司有關(guān)部門如需添置固定資產(chǎn)，必須填寫呈批件報(bào)總經(jīng)理批準(zhǔn)。呈批件中必須詳細(xì)說明該固定資產(chǎn)用途、性能、價(jià)格。Purchaseofanyfixedassetrequiresapprovalbygeneralmanageronapplicationreport.Thereshallbedetailedspecificationoffunction,performanceandpriceoftheproductinapplicationreport.2.總經(jīng)理批準(zhǔn)的呈批件必須抄送財(cái)務(wù)負(fù)責(zé)人，同時(shí)抄送設(shè)備部門。申請(qǐng)部門根據(jù)總經(jīng)理批準(zhǔn)的呈批件到設(shè)備部門填寫設(shè)備添置更新申請(qǐng)單，大型設(shè)備需進(jìn)行設(shè)備選型論證，再與供貨方簽訂購(gòu)銷合同。合同一式四份，雙方各執(zhí)兩份。其中一份給財(cái)務(wù)負(fù)責(zé)人，另一份交辦公室保管。Acopyoftheapplicationreportapprovedbygeneralmanagershallbemadeforfinancialdirectorandequipmentdepartmentaswell.Thentheapplicationdepartmentshallgotoequipmentdepartmenttofillinequipmentpurchaseandrenewalapplicationnoteaccordingtotheapplicationreportapprovedbygeneralmanager.Astothoselargeequipments,demonstrationshallbemadebeforethepurchasecontractissigned.Therearefourcopiesofthecontractwitheachpartyholdingtwo.Onecopyisforfinancialdirectorandtheotherisintheofficeforfiling.3.固定資產(chǎn)到貨后，設(shè)備及有關(guān)部門驗(yàn)收并填寫驗(yàn)收單，驗(yàn)收合格后，設(shè)備部門對(duì)該固定資產(chǎn)進(jìn)行編號(hào)，并將固定資產(chǎn)標(biāo)簽貼在上面。并將固定資產(chǎn)驗(yàn)收合格單和發(fā)票一起交財(cái)務(wù)部門，財(cái)務(wù)部門憑《付款審批單》付款。Equipmentdepartmentandrelativedepartmentshallchecktheproductondeliveryandfillinreceiptifitisuptothestandard.Equipmentdepartmentshallthennumbertheasset,labelitwith\asset\andhandthereceiptwithinvoicetofinancialdepartmentforpaymentbyPaymentCheckandApprovalNote.第四十五條原輔料采購(gòu)的付款程序45.Procedureofrawandsubsidiarymaterialspayment1.倉(cāng)庫(kù)根據(jù)庫(kù)存情況及最低庫(kù)存量的要求，發(fā)現(xiàn)庫(kù)存不足，向主管領(lǐng)導(dǎo)提出申請(qǐng)，并填寫申購(gòu)單。PersoninstorehouseshallputforwardapplicationtothedirectorandfillinPurchaseOrderifstockstherearelessthantheminimum16requirement.2.經(jīng)過主管領(lǐng)導(dǎo)簽字的申購(gòu)單交采購(gòu)部門采購(gòu)；并復(fù)印一份交財(cái)務(wù)部門。PurchasedepartmentisresponsibleforthepurchaseaccordingtoPurchaseOrdersignedbythedirector;onecopyofthenoteshallbedeliveredtofinancialdepartment.3.原輔料到貨后，放在倉(cāng)庫(kù)的待檢區(qū)域，公司QC人員對(duì)釆購(gòu)的原輔料進(jìn)行檢查。Putthepurchasedrawandsubsidiarymaterialsintheareatobeinspectedinthestorehouse.QCstaffisresponsibleforcheckingtherawandsubsidiarymaterials.4.倉(cāng)庫(kù)管理人員根據(jù)QC人員的檢驗(yàn)單和合格證，辦理入庫(kù)手續(xù)。采購(gòu)部門憑入庫(kù)單和發(fā)票及《付款審批單》到財(cái)務(wù)部門辦理付款手續(xù)。StorehousepersonnelshallhandletheprocedureforputtinginstorageaccordingtoinspectionnoteandqualitycertificateissuedbyQCstaff.Purchasedepartmentshallhandlepaymentprocedureinfinancialdepartmentbystoragenote,invoice(Purchasecontractshallbeattachedifitissigned)aidPaymentCheckandApprovalNoteaswell.第四十六條辦公用品的付款程序46.Procedureofofficeappliancepayment1.辦公用品根據(jù)庫(kù)存情況及最低庫(kù)存量的要求，發(fā)現(xiàn)庫(kù)存不足，向主管領(lǐng)導(dǎo)提出申請(qǐng)，并填寫申購(gòu)單。OfficestaffshallputforwardapplicationtothedirectorandfillinPurchaseOrderifstockstherearelessthantheminimumrequirement.2.經(jīng)過主管領(lǐng)導(dǎo)簽字的申購(gòu)單交采購(gòu)部門采購(gòu)；并復(fù)印一份交財(cái)務(wù)部門。PurchasedepartmentisresponsibleforthepurchaseaccordingtoPurchaseOrdersignedbythedirector;onecopyofthenoteshallbedeliveredtofinancialdepartment.173.辦公用品到貨后，辦公室開具入庫(kù)單，辦理入庫(kù)驗(yàn)收手續(xù)。Officepersonnelshallissuestoragenoteofthepurchasedapplianceandhandleproceduresforcheckbeforeacceptance.4.釆購(gòu)人員憑入庫(kù)單和購(gòu)貨發(fā)票，到財(cái)務(wù)部門辦理付款手續(xù)。Purchasershallhandlepaymentprocedureinfinancialdepartmentbystoragenoteandpurchaseinvoice.第四十七條財(cái)務(wù)開支審批流程圖47.Flowchartofcheckingandapprovingfinancialexpenses18注：銀行付款—《付款審批單》Remark:paymentbybank—PaymentCheckandApprovalNote現(xiàn)金報(bào)銷―《費(fèi)用報(bào)銷單》、《差旅費(fèi)報(bào)銷單》CashReimbursement—ReimbursementNoteforExpenses,ReimbursementNoteforTravelingExpenses借款―《借款單》Loan—LoanNote第七章存貨管理第四十八條本制度所指存貨為五大類，包括：48.Thissystemisapplicabletofivecategoriesofinventories,including:1.材料類，包括各種原材料、輔助材料及燃料等；Materials,includingrawmaterials,subsidiarymaterialsandfuesofallkinds;2.低值易耗品，包括生產(chǎn)用低值易耗品、非生產(chǎn)用低值易耗品；Consumablesusedforproductionorfornon-production;3.包裝物；Packingmaterials;4.在產(chǎn)品與半成品；Workinprogressandsemi-finishedproducts5.產(chǎn)成品。finishedproducts第四十九條采購(gòu)49.Purchase1.生產(chǎn)用材料采購(gòu)部門負(fù)責(zé)采購(gòu)。購(gòu)貨必須以有計(jì)劃為原則，生產(chǎn)部門根據(jù)月度或年度生產(chǎn)計(jì)劃填制\請(qǐng)購(gòu)單\，請(qǐng)購(gòu)單上應(yīng)19詳細(xì)注明材料的性能要求、精度等級(jí)、規(guī)格型號(hào)、數(shù)量等。Purchasedepartmentisresponsibleforpurchasingmaterialsforproduction.Purchaseplanisanessential.Productiondepartment,byreferringtomonthlyandannualproductionplan,shallfillin\grade,specificationandtypeandquantityareindicated.2.金額在2萬(wàn)元以下的生產(chǎn)用材料請(qǐng)購(gòu)生產(chǎn)部門負(fù)責(zé)人負(fù)責(zé)審核批準(zhǔn)，經(jīng)審批同意的，交釆購(gòu)部門負(fù)責(zé)釆購(gòu)。Purchaseofmaterialsforproductionwiththesumbelow20,000requirescheckandapprovalofpersoninchargeofproductiondepartmentonlyandthenisimplementedbypurchasedepartment.3.申請(qǐng)采購(gòu)金額在2萬(wàn)元以上的請(qǐng)購(gòu)單，經(jīng)生產(chǎn)部負(fù)責(zé)人審批后，采購(gòu)部門應(yīng)及時(shí)審核確認(rèn)是否必須購(gòu)置，如確實(shí)必須購(gòu)置，則采購(gòu)部門負(fù)責(zé)人簽字后將請(qǐng)購(gòu)申請(qǐng)書上報(bào)總經(jīng)理，總經(jīng)理審批后及時(shí)轉(zhuǎn)發(fā)至采購(gòu)部門和財(cái)務(wù)部，落實(shí)采購(gòu)任務(wù)和購(gòu)置資金。采購(gòu)部門應(yīng)及時(shí)按請(qǐng)購(gòu)申請(qǐng)的要求采購(gòu)材料。Purchaseofmaterialsinexcessof20,000requirescheckandapprovalofdirectorofproductiondepartmentfirst,thenshallbecheckedbypurchasedepartmentastowhetherthepurchaseisanecessary,ifso,signedbydirectorofpurchasedepartmentandreportedtogeneralmanager.Afterapprovalofgeneralmanager,PurchaseOrderwillbetransmittedtopurchasedepartmentandfinancialdepartmentforittocarryoutthepurchaseandallocatethefund.Purchasedepartmentshallpromptlybuythematerialsinaccordancewiththeapplication.4.質(zhì)檢部門需用的易耗品，質(zhì)檢人員提出請(qǐng)購(gòu)申請(qǐng)，金額在2萬(wàn)元以下的請(qǐng)購(gòu)單，經(jīng)質(zhì)檢部門經(jīng)理審批確認(rèn)后，交采購(gòu)部門負(fù)責(zé)釆購(gòu)；金額在2萬(wàn)元以上的請(qǐng)購(gòu)單，遵照以上木條第3款規(guī)定處理。QCstaffshallputforwardapplicationforpurchaseofconsumablesneededbyQCdepartment.Purchasebelow20,000requirescheckandapprovalofdirectorofQCdepartment;otherwise,followabovestipulation.5.采購(gòu)部門根據(jù)請(qǐng)購(gòu)單上詳細(xì)列明的品名、數(shù)量、質(zhì)量進(jìn)行釆購(gòu)，釆購(gòu)時(shí)應(yīng)貨比三家，經(jīng)濟(jì)實(shí)用。20

精品文檔精心整理精品文檔可編輯的精品文檔財(cái)務(wù)管理制度<試行>FinancialManagementRegulations<Proposed>第一章總則第一條為了加強(qiáng)公司的財(cái)務(wù)管理和財(cái)務(wù)監(jiān)督工作，保護(hù)本公司和投資人各方的利益，根據(jù)國(guó)家有關(guān)外商投資企業(yè)的法律、法規(guī)等，特制定本制度。1.Thissystemisherebyestablishedinthelistofnationallawsandregulationsregardingtoforeigninvestmententerpriseinordertowellmanageandsupervisefinancialaffairsofthiscompanyandprotectinterestsofthecompanyandinvestors.第二條本制度適用于上海有限公司。2.ThissystemisapplicabletoShanghaiCo.,Ltd.第三條公司的財(cái)務(wù)活動(dòng)，遵守中國(guó)的有關(guān)法律、法規(guī)和本規(guī)定，接受國(guó)家財(cái)稅機(jī)關(guān)的檢查和監(jiān)督，并對(duì)董事會(huì)及投資人各方負(fù)責(zé)。3.AllfinancialactivitiesofthiscompanyconformtoChineselaws,regulationsandthissystem,receiveinspectionandsupervisionofstatefinancialandtaxauthorityandareresponsibletoboardofdirectorsandinvestors.第四條公司各部門和職員辦理財(cái)會(huì)及財(cái)會(huì)相關(guān)事務(wù)，必須遵守本制度。4.Departmentsandemployeesofthiscompanyshallabidebythissystemwheninvolvedinfinancialaffairsorsuchaffairsconcerned.第二章現(xiàn)金管理第五條嚴(yán)格按照中國(guó)人民銀行規(guī)定的現(xiàn)金管理辦法和財(cái)政部關(guān)于企業(yè)單位貨幣資金管理和控制的規(guī)定，辦理有關(guān)現(xiàn)金收支業(yè)務(wù)。5.HandlecashreceiptsandpaymentsstrictlyinaccordancewithCashManagementMethodsformulatedbyChinesePeople'sBankandStipulationsonManagingandControllingCurrencyandCapitalbyfinancialdepartment.第六條辦理現(xiàn)金收支業(yè)務(wù)時(shí)，應(yīng)當(dāng)遵守以下規(guī)定：6.Followingrulesmustbeobservedwhenhandlingcashreceiptsandpayments:1.按照現(xiàn)金管理規(guī)定，現(xiàn)金應(yīng)控制在核定庫(kù)存限額之內(nèi)。6.1Amountofcashshallnotbebeyondauthorizedstockaccordingtocashmanagementstipulation.2.凡各項(xiàng)業(yè)務(wù)收入的現(xiàn)金必須當(dāng)日交存銀行。6.2Allcashreceiptsshallbedepositedintactinthebankeachday.3.與單位之間的經(jīng)濟(jì)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(jié)算。6.3Alleconomictransactionswithotherunitsshallbesettledamongbanksexceptthatpettycashdisbursementcanbemadebyimprest.4.向銀行存入和支取現(xiàn)金的憑證，必須如實(shí)注明現(xiàn)金來源和用途。6.4Faithfullyindicatesourceandpurposeofcashineachvoucherofsavinganddrawingmoneyinandfrombank.5.不準(zhǔn)用不符合制度的憑證頂替庫(kù)存現(xiàn)金，即不得"白條抵庫(kù)"。6.5Donotreplacestockcashwithsubstandardvoucher,namely"PaperinCashStock".6.不準(zhǔn)謊報(bào)用途套取現(xiàn)金。6.6Donotdrawcashbyanyfalseexcuse.7.不準(zhǔn)用銀行賬戶代其他單位和個(gè)人存入或支取現(xiàn)金。6.7Donotusetheaccounttosaveordrawcashofotherunitsandindividuals.8.不準(zhǔn)用單位收入的現(xiàn)金以個(gè)人名義存儲(chǔ)，不準(zhǔn)保留帳外公款，不得設(shè)置"小金庫(kù)"。6.8Donotsavecashfromrevenueofthecompanyinbankinthenameofindividuals.Publicmoneynotintheaccountisnotallowedtoretain,noris"smalltreasury".9.不準(zhǔn)用收入的現(xiàn)金"坐支"。6.9Donotuserevenuecashtomeetexpenses.第七條現(xiàn)金的使用范圍：7.Eventscoveredbycash:1.支付給職工的工資、獎(jiǎng)金等。7.1Payandpremium.2.支付給職工的市內(nèi)差旅費(fèi)、外地差旅費(fèi)、就餐費(fèi)、職工探親路費(fèi)等。7.2Localtravelingexpense,nonlocaltravelingexpense.tablemoney,travelingexpensesforvisitingfamilyetc.3.支付給臨時(shí)工、外包工的勞務(wù)報(bào)酬或其他服務(wù)費(fèi)用。7.3Recompensetocasuallaborersandcontractorsorotherservice4.按銀行規(guī)定結(jié)算起點(diǎn)1000元以下的零星支出。7.4Pattypaymentbelow1000RMBbystipulationofbank.5.按央行規(guī)定需支付現(xiàn)金的其他支出。7.5Otherpaymentsrequiredtocoverwithcashbystipulationsofcentralbank.第八條凡超過2000元以上的現(xiàn)金支出，必須提前二天報(bào)財(cái)務(wù)部，以便及時(shí)向銀行預(yù)約提款。8.Paymentsofover2000RMBshallbereportedtofinancialdepartmenttwodaysinadvancesothatthedepartmentcandrawcashfrombankintime.第九條財(cái)務(wù)部應(yīng)建立現(xiàn)金、銀行存款日記賬，按照業(yè)務(wù)發(fā)生的先后順序逐筆序時(shí)登記。每日終了，應(yīng)根據(jù)登記的"現(xiàn)金日記賬"結(jié)余數(shù)與實(shí)際庫(kù)存數(shù)進(jìn)行核對(duì)，做到帳實(shí)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(duì)相符。9.Financialdepartmentshallestablishcashjourneyandjourneyofcashinbankandchronologicallyregistertheevents.Checkbalanceonthe"CashJourney"tomakeitaccordantwithactualstock,attheendofeachday.Balanceof"CashJourney"shallconformtothatofGeneralLedgerofCashattheendofeachmonth.第三章備用金管理第十條公司對(duì)現(xiàn)金支付頻繁的部門和個(gè)人，實(shí)行限額備用金制度；經(jīng)批準(zhǔn)使用備用金的，使用完畢應(yīng)及時(shí)到財(cái)務(wù)部門結(jié)賬。10.Limitforreservesisappliedtothosedepartmentsandindividualsusingcashfrequently;theaccountsshallbesettledinfinancialdepartmentpromptlyafterreservefundisused.第十一條借款審批手續(xù)：11.Examiningandapprovingprocedureofborrowingreservefund:1.凡因工作需要借用備用金的，須由部門經(jīng)理（部門使用）或經(jīng)辦人員向財(cái)務(wù)部提出借款申請(qǐng)，經(jīng)財(cái)務(wù)經(jīng)理核準(zhǔn)，并經(jīng)總經(jīng)理審批后辦理借款手續(xù)。11.1Directorsofdepartmentsorpersonsinvolvedshallputforwardloanapplicationifthemoneyisneededforbusiness.Theborrowingshallbecheckedandapprovedbyfinancialmanagerfirstandthenbygeneralmanager.2.經(jīng)核準(zhǔn)借用備用金，必須填制《借款憑證》，并需提前2天到財(cái)務(wù)部門預(yù)約，以便到銀行提款。11.2ReservefundborrowingrequiresLoanNotetobefilledandnoticetofinancialdepartmenttwodaysinadvancethatthedepartmenthasenoughtimetodrawcashfrombank.3.借款憑證需填明借款用途和合理金額，經(jīng)財(cái)務(wù)經(jīng)理核準(zhǔn)，并經(jīng)總經(jīng)理審批。11.3PurposeandreasonableamountoffundborrowingarerequiredtobewritteninLoanNote,checkedandapprovedbyfinancialmanagerandgeneralmanager.第十二條備用金限額規(guī)定：部門經(jīng)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(jīng)總經(jīng)理審批。12.Limittoreservesborrowed:upperlimitfordirectorofdepartmentis5000RMBandgenerallyitis2000RMB;Borrowingofreservesbeyondlimitforextraordinaryeventsrequirescheckandapprovalbygeneralmanager.第十三條臨時(shí)備用金的借款期限最長(zhǎng)不得超過一個(gè)月。特殊情況需延長(zhǎng)的，需重新辦理借款手續(xù)。13.Timelimitfortemporarilyborrowedreservefundisonemonth.Iftimeextensionisneededunderspecialconditions,borrowingprocedureshallbere-handled.第十四條備用金使用管理規(guī)定：14.Employmentofreservefundshallfollow:1.嚴(yán)格執(zhí)行國(guó)家的公款借用制度，不違反規(guī)定。14.1Strictlyfollowstatepolicyofborrowingpublicmoneyanddonotbreakthestipulations2.財(cái)務(wù)人員在工作中必須堅(jiān)持原則，遵守財(cái)務(wù)制度，對(duì)不符規(guī)定的借款一律拒絕支付。14.2Financialstaffshalladheretoprinciplesandfinancialpoliciesaswellasrefusetoprovideunjustifiableborrowingwithoutexception.3.借款人在一次完成用途后，必須及時(shí)向財(cái)務(wù)部門結(jié)算，并交回備用金余額。14.3Personsborrowingthefundshallsettleaccountwithfinancialdepartmentpromptlyaftertheemploymentandreturnthebalance.4.上次備用金借款未結(jié)清的，不得再次辦理備用金借款。14.4Reservefundshallnotbeborrowedtothosewhohavenotsettledaccountsoflastborrowing.5.借款人工作變遷時(shí)必須在變遷前交還借用的備用金。14.5Borrowerwhochangesjobmustreturnborrowedreservefundbeforeheleavesthepost.第四章銀行存款管理第十五條除了在規(guī)定的范圍內(nèi)可以使用現(xiàn)金支付的款項(xiàng)外，公司在經(jīng)營(yíng)過程中所發(fā)生的一切貨幣收支業(yè)務(wù)，都必須通過銀行存款賬戶進(jìn)行結(jié)算。15.Alltransactionsduringoperatingprocessshallbesettledthroughbankaccountinsteadofcashexceptotherwisespecified.第十六條公司的所有貨幣（包括外幣），除了限額以內(nèi)的庫(kù)存現(xiàn)金以外，必須存于公司開戶銀行。16.Allcurrency(includingforeigncurrency)shallbestoredinbankaccountexceptcertainstockcash.第十七條嚴(yán)格按照國(guó)家《支付結(jié)算辦法》的規(guī)定開設(shè)銀行存款賬戶，嚴(yán)格遵守銀行支付結(jié)算辦法規(guī)定的結(jié)算紀(jì)律，保證結(jié)算業(yè)務(wù)的正常進(jìn)行。17.OpenaccountstrictlyinthelightofstipulationsonModesofPaymentandSettlementandensurenormaloperationofsettlementaffairsbyadheringtosettlementdisciplineofbank.第十八條為保證資金的安全和結(jié)算及時(shí)性，付款原則上采用"貸記憑證"方式。如確實(shí)需要，經(jīng)財(cái)務(wù)部同意可簽發(fā)銀行轉(zhuǎn)帳支票。18."Creditingvouchers"isemployedtopaymentinprincipletoensuresafetyofcapitalandtimelysettlement.Transfercheckmaybeissuedwithapprovaloffinancialdepartmentifitisundoubtedlynecessary.第十九條建立健全銀行存款賬目，及時(shí)掌握銀行存款收付的動(dòng)態(tài)和結(jié)存的余額，按照銀行存款收付業(yè)務(wù)發(fā)生的先后順序逐筆序時(shí)登記"銀行存款日記賬"，每日終了應(yīng)結(jié)出余額。19.Establishandperfectaccountsofbankdeposit,timelyinformedofreceiptsandpaymentsandthebalanceandchronologicallyregisteritemsin"BankDepositJourney"onebyoneandworkoutthebalanceattheendofeachday.第二十條出納員應(yīng)定期向財(cái)務(wù)經(jīng)理報(bào)送《資金報(bào)表》，以便財(cái)務(wù)經(jīng)理及時(shí)掌握公司資金狀況，合理安排資金。20.CashiershalltermlysubmitCapitalReportFormtofinancialmanagersothatfinancialmanagerisinformedofcapitalconditionsofthecompanytimelyandarrangecapitalproperly.第二十一條"銀行存款日記賬"應(yīng)定期與"銀行對(duì)賬單"核對(duì)，至少每月核對(duì)一次。公司賬面余額與銀行對(duì)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(diào)節(jié)表"調(diào)節(jié)相符。21.Check"BankDepositJourney"andatleastonceeachmonth.Ifthereisanydifference,findoutthereasonsandadjusttheaccountsbyworkingout"BalanceAdjustingsheetofBankDeposit".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(duì)相符。22.Attheendofthemonth,balanceof"BankDepositJourney"mustconformtothatof"GeneralLedgeofBankDeposit".第二十三條財(cái)務(wù)部通過銀行辦理支付結(jié)算時(shí)，應(yīng)遵循以下規(guī)定：23.Financialdepartmentshalladheretofollowingstipulationsashandlingpaymentsettlementthroughbank:1.不準(zhǔn)簽發(fā)沒有資金保證的票據(jù)和遠(yuǎn)期支票，套取銀行信用；23.1Donotissuenoteandcreditcheckwithnocashdepositguaranteedtogetbankcredit;2.不準(zhǔn)簽發(fā)、取得和轉(zhuǎn)讓沒有真實(shí)交易和債權(quán)債務(wù)的票據(jù)，套取銀行和他人資金；23.2Donotissue,obtainandtransfernotescarryingnorealtransactionorcreditor'srightorliabilitytogetcapitalofbankandotherpeople;3.不準(zhǔn)無理拒絕付款，任意占用他人資金；23.3Donotrefusetofinishpaymentwithoutanyreaso