財務(wù)制度中英文FinancialManagemntRegulations

財務(wù)制度中英文FinancialManagemntRegulationsFinancialManagementRegulations（財務(wù)管理制度）ChapterIGeneralProvisions第一章總則Article1TheseRegulationsareformulatedinaccordancewiththerelevantlawsandregulationsoftheStateandtheactualsituationoftheorganization,inordertostrengthenthefinancialmanagementoftheorganizationandtoregulatetheuseoffinancialfunds.第一條為強化組織財務(wù)管理，規(guī)范財務(wù)資金使用，根據(jù)國家相關(guān)法律法規(guī)和組織實際情況制定本制度。Article2Thefinancialmanagementoftheorganizationshalladheretotheprinciplesoflegality,honestyandgoodfaith,economy,efficiency,andfollowingregulations.第二條組織財務(wù)管理應(yīng)當(dāng)遵循合法、誠實信用、經(jīng)濟、高效、規(guī)范的原則。Article3Thefinancialmanagementsystemoftheorganizationshallcovertheentireprocessoffinancialactivities,includingbudgeting,accounting,auditing,assetmanagement,cashmanagement,andfinancialreporting.第三條組織財務(wù)管理制度應(yīng)當(dāng)覆蓋財務(wù)活動的全過程，包括預(yù)算編制、會計、審計、資產(chǎn)管理、現(xiàn)金管理、財務(wù)報告等。ChapterIIBudgetManagement第二章預(yù)算管理Article4Theorganizationshallformulateanannualbudgetinaccordancewiththeactualsituationandtherelevantregulations,andshallstrictlyfollowtheproceduresofbudgetapproval,budgetexecution,budgetadjustment,andbudgetsupervision.第四條組織應(yīng)當(dāng)根據(jù)實際情況和相關(guān)規(guī)定制定年度預(yù)算，嚴(yán)格遵循預(yù)算編制、預(yù)算執(zhí)行、預(yù)算調(diào)整、預(yù)算監(jiān)督等程序。Article5Thebudgetaryincomeandexpenditureshallbesubjecttostrictcontrol,andshallbeusedinstrictaccordancewiththebudgetplan.第五條預(yù)算收支應(yīng)當(dāng)嚴(yán)格控制，嚴(yán)格按照預(yù)算計劃使用。Article6Thebudgetdepartmentshallberesponsibleforthepreparation,implementation,andmonitoringofthebudget,andshallstrictlyprohibitunauthorizedexpenditureoroverdrafts.第六條預(yù)算部門應(yīng)負(fù)責(zé)預(yù)算的編制、實施、監(jiān)督，并嚴(yán)禁未經(jīng)授權(quán)的支出或透支。ChapterIIIAccountingManagement第三章會計管理Article7Theorganizationshallestablishanaccountingsysteminaccordancewiththerelevantregulations,andconductaccountingactivitiesinastandardizedandaccuratemanner.第七條組織應(yīng)當(dāng)按照相關(guān)規(guī)定建立會計制度，規(guī)范、準(zhǔn)確地開展會計活動。Article8Theaccountingdepartmentshallberesponsibleforthemanagementofaccountingbooks,documents,andvouchers,andshallconductaccountingactivitiesinatimelyandaccuratemanner.第八條會計部門應(yīng)負(fù)責(zé)會計賬簿、憑證、單據(jù)的管理，及時、準(zhǔn)確地開展會計工作。Article9Theaccountingdepartmentshallestablishandimprovetheinternalcontrolsystem,andshallstrictlyimplementthefinancialreviewandauditsystems.第九條會計部門應(yīng)建立和完善內(nèi)部控制制度，嚴(yán)格執(zhí)行財務(wù)審查、審計制度。ChapterIVAuditManagement第四章審計管理Article10Theorganizationshallestablishafinancialauditsystem,andshallconductregularandirregularinternalauditsofitsfinancialactivities.第十條組織應(yīng)當(dāng)建立財務(wù)審計制度，對財務(wù)活動進行定期和不定期的內(nèi)部審計。Article11Theinternalauditdepartmentshallberesponsiblefortheimplementationoftheinternalauditwork,andshallreporttothecompetentauthoritiesinatimelymannerifanyfinancialviolationsarediscovered.第十一條內(nèi)部審計部門應(yīng)當(dāng)負(fù)責(zé)實施內(nèi)部審計工作，如發(fā)現(xiàn)任何財務(wù)違規(guī)行為應(yīng)及時報告主管部門。ChapterVAssetManagement第五章資產(chǎn)管理Article12Theorganizationshallestablishandimproveitsassetmanagementsystem,andshallstrictlyimplementtheassetregistrationandinventorysystems.第十二條組織應(yīng)建立和完善資產(chǎn)管理體系，嚴(yán)格執(zhí)行資產(chǎn)登記和清查制度。Article13Theassetdepartmentshallberesponsibleforthemanagementoftheorganization'sassets,andshallconductregularinspectionstoensurethesafetyofassets.第十三條資產(chǎn)部門應(yīng)負(fù)責(zé)組織資產(chǎn)的管理，并定期檢查以確保資產(chǎn)安全。ChapterVICashManagement第六章現(xiàn)金管理Article14Theorganizationshallestablishandimproveitscashmanagementsystem,andshallstrictlycontroltheuseofcash.第十四條組織應(yīng)建立和完善現(xiàn)金管理制度，嚴(yán)格控制現(xiàn)金使用。Article15Thecashdepartmentshallberesponsibleforthemanagementoftheorganization'scash,andshallensurethesafetyofcash.第十五條現(xiàn)金部門應(yīng)負(fù)責(zé)組織現(xiàn)金的管理，確?，F(xiàn)金安全。Article16Theuseofcashshallbestrictlyinaccordancewiththeregulations,andshallnotbeusedforpersonalpurposes.第十六條現(xiàn)金使用必須嚴(yán)格按照規(guī)定，不能用于個人目的。ChapterVIIFinancialReporting第七章財務(wù)報告Article17Theorganizationshallestablishandimproveitsfinancialreportingsystem,andshallsubmitregularfinancialreportstothecompetentauthorities.第十七條組織應(yīng)建立和完善財務(wù)報告制度，定期向主管部門遞交財務(wù)報告。Article18Thefinancialreportshallbetruthful,accurate,clear,andcomplete,andshallreflectthefinancialstatusoftheorganization.第十八條財務(wù)報告應(yīng)真實、準(zhǔn)確、清晰、完整，反映組織財務(wù)狀況。Article19Thefinancialreportshallbeauditedbyaqualifiedauditor,andtheauditreportshallbesubmittedtothecompeten