财务制度(中英文)Financial Managemnt Regulations
外资企业财务管理制度范本
财务管理制度<试行>Financial Management Regulations<Proposed>第一章总则Section I General Principles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，根椐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 company 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 and 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Section II Cash Management第五条严格按照中国人民银行规定的现金管理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。
财务管理制度英文范文
财务管理制度英文范文Financial Management SystemIntroductionA robust financial management system is crucial for the success and sustainability of any organization. It sets guidelines and procedures for effective resource allocation, budgeting, auditing, and financial reporting. This document provides an overview of our organization's financial management system, focusing on key areas such as budgeting, financial reporting, internal controls, and auditing.Budgeting1. Purpose:The budgeting process aims to allocate financial resources efficiently and effectively to support the organization's goals and objectives.2. Process:a. The Finance Department prepares a budget proposal based on inputs from different departments and stakeholders.b. The budget proposal is reviewed by the management team and adjusted as necessary.c. The final budget is approved and communicated to all relevant stakeholders.d. Throughout the year, the Finance Department monitors actual expenses against the budget, providing regular reports to management.3. Responsibilities:a. The Finance Department is responsible for preparing and monitoring the budget.b. Department heads are responsible for proposing and justifying budget requests for their respective areas.c. The management team is responsible for reviewing and approving the final budget.Financial Reporting1. Purpose:Accurate and timely financial reporting provides transparency and helps stakeholders make informed decisions.2. Frequency:a. Monthly financial reports are prepared within ten days of the end of each month.b. Quarterly financial reports are prepared and reviewed by the management team within fifteen days of the end of each quarter.c. Annual financial reports, including audited financial statements, are prepared within sixty days of the end of the fiscal year.3. Contents:a. Balance sheet: Provides information about the organization's assets, liabilities, and equity.b. Income statement: Presents the organization's revenues, expenses, and net income.c. Cash flow statement: Shows the sources and uses of cash during a specific period.d. Notes to financial statements: Provides additional information and explanations related to the financial statements.Internal Controls1. Purpose:Internal controls aim to safeguard assets, prevent fraud and errors, and ensure compliance with laws and regulations.2. Segregation of Duties:a. The Finance Department ensures that no single individual has control over all financial functions, such as handling cash, recording transactions, and approving payments.b. Regular rotation of roles within the Finance Department is encouraged to mitigate risks and prevent collusion.3. Authorization and Approval:a. All financial transactions, including expenditures, must be authorized by the appropriate level of management.b. Approval documentation must be maintained for auditing purposes.Auditing1. External Audit:a. An external auditing firm is engaged annually to conduct an independent audit of the organization's financial statements.b. The audit firm examines the organization's financial records, internal controls, and adherence to accounting standards.c. The external audit report is presented to the management teamand Board of Directors.2. Internal Audit:a. An internal audit department is established to conduct periodic audits of the organization's financial activities.b. The internal audit team assesses the effectiveness of internal controls, identifies weaknesses, and provides recommendations for improvement.c. Internal audit reports are shared with the management team and appropriate departments to ensure corrective actions are taken. ConclusionA well-defined and well-implemented financial management system is instrumental in achieving an organization's financial goals. This document provides a framework for effective budgeting, financial reporting, internal controls, and auditing. Regular review and updates to this system are necessary to adapt to changing business environments and ensure continuous improvement. By adhering to this financial management system, we can ensure transparency, accountability, and sustainability in our organization's financial activities.。
财务管理制度英文版
I. IntroductionThis Financial Management Policy (hereinafter referred to as "Policy")is formulated in accordance with the relevant laws and regulations ofthe People's Republic of China, the Company's Articles of Association, and the principles of sound financial management. The Policy aims to ensure the Company's financial stability, enhance the efficiency of financial operations, protect the legitimate rights and interests of shareholders, and achieve sustainable development.II. Scope of ApplicationThis Policy applies to all employees, departments, and affiliated institutions of the Company. It is also applicable to the Company's financial activities, including but not limited to budgeting, accounting, internal control, and financial reporting.III. General Principles1. Compliance with Laws and Regulations: The Company shall strictly comply with the laws, regulations, and policies of the People's Republic of China in its financial management activities.2. Financial Stability: The Company shall maintain financial stability and ensure the timely payment of debts and obligations.3. Efficiency and Effectiveness: The Company shall strive to optimize financial operations, enhance the efficiency of financial resources utilization, and achieve cost-effectiveness.4. Transparency and Fairness: The Company shall ensure the transparency and fairness of financial activities, and provide accurate and timely financial information to all stakeholders.5. Risk Management: The Company shall establish a comprehensive risk management system to identify, assess, and control financial risks.IV. Financial Planning and Budgeting1. Planning and Budgeting Cycle: The Company shall conduct annual financial planning and budgeting. The planning and budgeting cycle shall be consistent with the fiscal year of the Company.2. Budgeting Process: The budgeting process shall be carried out in accordance with the following steps:a. Collection of information: Collect and analyze relevant financial data and market information.b. Formulation of budget: Based on the analysis, formulate the budget plan for the next fiscal year.c. Approval and implementation: Submit the budget plan for approval and implement the budget after approval.d. Monitoring and adjustment: Monitor the budget execution and make necessary adjustments in a timely manner.3. Budget Execution: The budget shall be strictly implemented. Any deviation from the budget shall be analyzed and reported to the relevant authorities for decision-making.V. Accounting and Internal Control1. Accounting Standards: The Company shall adopt internationally recognized accounting standards and comply with the relevant regulations of the People's Republic of China.2. Accounting Records: The Company shall keep accurate and complete accounting records, and ensure the consistency of accounting data.3. Internal Control: The Company shall establish and implement a comprehensive internal control system to prevent and detect financial fraud and errors.4. Auditing: The Company shall conduct internal and external audits to ensure the accuracy and reliability of financial statements.VI. Financial Reporting1. Reporting Period: The Company shall prepare financial statements on a quarterly, half-yearly, and annual basis.2. Reporting Content: The financial statements shall include the balance sheet, income statement, cash flow statement, and statement of changesin equity.3. Reporting Responsibility: The Company's financial department shall be responsible for the preparation and submission of financial statements.4. Disclosures: The Company shall provide accurate and timely financial information to all stakeholders, and make appropriate disclosures of potential risks.VII. Risk Management1. Risk Identification: The Company shall identify potential financial risks, including credit risk, market risk, liquidity risk, and operational risk.2. Risk Assessment: The Company shall assess the impact and likelihood of each identified risk.3. Risk Control: The Company shall implement measures to control and mitigate identified risks.4. Risk Monitoring: The Company shall establish a risk monitoring system to continuously monitor the effectiveness of risk control measures.VIII. Monitoring and Evaluation1. Monitoring: The Company's internal audit department shall monitor the implementation of this Policy and report to the Board of Directors.2. Evaluation: The Company shall conduct periodic evaluations of the effectiveness of this Policy and make necessary improvements.IX. ConclusionThis Financial Management Policy is an important document for the Company's financial management. All employees, departments, andaffiliated institutions shall strictly comply with this Policy and contribute to the Company's sustainable development.。
财务制度 英文翻译
财务制度英文翻译IntroductionThe financial system of a company plays a crucial role in its operations and overall success. It involves the management of financial resources, including funds, assets, and liabilities, as well as financial planning and decision-making. A well-established financial system helps in ensuring the stability and growth of the company, by providing a framework for managing, allocating, and monitoring financial resources efficiently. In this document, we will outline the key components of a financial system, including financial planning, budgeting, accounting, and reporting, as well as internal controls and compliance.Financial PlanningFinancial planning is the process of setting financial goals, developing strategies to achieve those goals, and assessing the company's financial health. It involves forecasting financial needs, analyzing trends, and identifying risks and opportunities. The financial planning process typically starts with the preparation of a financial plan, which outlines the company's short-term and long-term financial goals and strategies. The financial plan also includes a budget, which estimates the company's income and expenses for a specific period.BudgetingBudgeting is a critical aspect of financial management, as it helps in allocating resources effectively, monitoring performance, and controlling costs. A budget is a financial plan that specifies how much money is available for various activities within the company, such as operations, marketing, and investments. It helps in setting targets and measuring actual performance against those targets. Budgeting also assists in identifying areas where cost savings can be made and improving efficiency.AccountingAccounting is the process of recording, classifying, summarizing, and interpreting financial transactions of a company. It provides insights into the company's financial position and performance, by generating financial statements such as the balance sheet, income statement, and cash flow statement. Accounting plays a crucial role in decision-making, as it provides accurate and timely information to managers, investors, and other stakeholders. It also ensures compliance with financial regulations and standards.Financial ReportingFinancial reporting involves the preparation and dissemination of financial information to internal and external stakeholders. It includes financial statements, such as the balance sheet, income statement, and cash flow statement, as well as other reports and disclosures. Financial reporting helps in assessing the company's financial performance, liquidity, andsolvency, and provides transparency to investors and creditors. It also helps in evaluating the effectiveness of the company's financial strategies and controls.Internal ControlsInternal controls are policies and procedures designed to safeguard a company's assets, ensure the accuracy of financial information, and prevent fraud and errors. They help in promoting operational efficiency, compliance with financial regulations, and reliability of financial reporting. Internal controls include segregation of duties, authorization procedures, physical controls, and information systems controls. They also involve regular monitoring and assessment of controls to ensure their effectiveness.ComplianceCompliance refers to the company's adherence to financial regulations, standards, and internal policies. It involves ensuring that financial transactions are recorded accurately, financial statements are prepared in accordance with accounting principles, and internal controls are effective. Compliance also includes disclosure of information to stakeholders, such as investors, creditors, and regulatory authorities. It helps in building trust and credibility with stakeholders, and avoiding legal and reputational risks.ConclusionA well-established financial system is essential for the success of a company, as it helps in managing financial resources effectively, making informed decisions, and ensuring compliance with regulations and standards. By implementing best practices in financial planning, budgeting, accounting, reporting, internal controls, and compliance, companies can achieve financial stability and growth. It is essential for companies to continuously monitor and evaluate their financial system to identify areas for improvement and address emerging challenges.。
财务管理制度 英文
财务管理制度英文IntroductionA robust financial management system is essential for the successful operation of any organization. It is the building block that ensures the effective and efficient use of funds, investments, and resources, ultimately contributing to the overall growth and stability of the organization. A well-designed financial management system encompasses a set of policies, procedures, and controls that govern the financial operations of an organization. It provides a framework for decision-making, performance monitoring, and risk management, thereby enabling the organization to achieve its financial objectives while complying with regulatory requirements. This document provides an overview of the key components and best practices of a financial management system.Objectives of Financial Management SystemThe primary objectives of a financial management system are to:1. Ensure compliance with regulatory requirements: Adhering to relevant laws, regulations, and accounting standards is crucial for maintaining the financial integrity of the organization. A financial management system should incorporate policies and procedures that align with regulatory requirements and ensure accurate and timely financial reporting.2. Optimize resource allocation: Efficiently allocating financial resources to various activities and projects is essential for maximizing the organization's productivity and returns. A well-designed financial management system should help in identifying and prioritizing investment opportunities, ensuring that resources are directed towards initiatives that yield the highest returns.3. Mitigate financial risks: Managing financial risks is integral to the sustainability of an organization. A financial management system should incorporate risk assessment and mitigation strategies to safeguard the organization against potential financial losses, market volatilities, and operational uncertainties.4. Enhance financial transparency and accountability: Establishing clear and transparent financial processes and controls fosters accountability within the organization. A robust financial management system should promote transparency in financial transactions, reporting, and decision-making, thereby enhancing stakeholders' trust and confidence.Components of Financial Management SystemThe key components of a financial management system include:1. Financial Planning and Budgeting: This component involves the formulation of financial plans and budgets that align with the organization's strategic objectives. It includes forecasting revenue, expenses, and cash flows, allocating resources to different departments and projects, and establishing performance benchmarks.2. Financial Reporting and Analysis: This component encompasses the preparation and analysis of financial statements, including balance sheets, income statements, and cash flow statements. It involves interpreting financial data to assess the organization's financial performance, identify trends, and make informed decisions.3. Cash Management and Working Capital: This component focuses on managing the organization's cash flows, optimizing working capital, and ensuring adequate liquidity to meet operational needs. It involves monitoring cash inflows and outflows, managing receivables and payables, and deploying cash reserves efficiently.4. Investment Management: This component involves managing the organization's investment portfolio, including short-term investments, long-term assets, and capital expenditures. It includes evaluating investment opportunities, diversifying the investment portfolio, and monitoring investment performance.5. Financial Compliance and Risk Management: This component entails ensuring compliance with regulatory requirements, accounting standards, and internal control procedures. It involves identifying financial risks, such as credit risk, market risk, and operational risk, and implementing measures to mitigate these risks.6. Internal Controls and Audit: This component focuses on establishing and maintaining internal controls to safeguard the organization's assets, prevent fraud, and ensure the accuracy and reliability of financial information. It involves conducting internal audits to assess the effectiveness of internal controls and identify areas for improvement.Best Practices in Financial Management SystemTo ensure the effectiveness of a financial management system, organizations should adopt the following best practices:1. Establish Clear Policies and Procedures: Documenting and communicating clear financial policies and procedures is essential for ensuring consistency and adherence to financial best practices. This includes guidelines for budgeting, procurement, expense management, and financial reporting.2. Implement Robust Financial Software: Leveraging advanced financial management software can streamline financial processes, improve accuracy, and provide real-time visibility into financial data. The software should support financial planning, budgeting, reporting, and analysis, as well as compliance and risk management.3. Conduct Regular Financial Monitoring and Analysis: Regular monitoring of financial performance through key performance indicators (KPIs) and financial ratios is critical for identifying trends, variances, and areas for improvement. Conducting financial analysis enables informed decision-making and timely corrective actions.4. Foster Cross-Functional Collaboration: Collaboration between finance and other departments is essential for aligning financial objectives with operational goals. Thisincludes regular communication, providing financial guidance, and ensuring financial transparency across the organization.5. Continuously Assess and Improve Internal Controls: Regular assessment and improvement of internal controls help in preventing fraud, errors, and mismanagement of financial resources. Internal audits should be conducted to identify weaknesses and implement corrective measures.6. Invest in Training and Development: Providing ongoing training and professional development opportunities for finance staff ensures that they are equipped with the necessary skills and knowledge to meet the organization's evolving financial management needs.ConclusionA well-designed financial management system is critical for the financial sustainability and growth of an organization. By adhering to best practices and incorporating the key components outlined in this document, organizations can establish a robust financial management system that enhances financial transparency, supports informed decision-making, and ensures compliance with regulatory requirements. Additionally, continual assessment and improvement of the financial management system are essential for adapting to changing market conditions and sustaining long-term financial success.。
财务管理制度英语怎么说
财务管理制度英语怎么说在国际商业交流中，财务管理制度常常是一个重要的话题。
因此，了解财务管理制度的英文表达是非常有必要的。
本文将为大家介绍财务管理制度的英文表达及相关的词汇。
财务管理制度1.Financial management system2.Accounting management system3.Financial control system4.Budget management system5.Financial reporting system6.Financial auditing system7.Financial policy system相关词汇财务/金融1.Financial/Finance2.Accounting3.Budget4.Audit5.Investment6.Taxation7.Insurance8.Asset management9.Cash management管理1.Management2.Administration3.Control4.Supervision5.Regulationernancepliance制度1.System2.Policy3.Procedure4.Rule5.Regulation6.Standard财务管理制度的基本原则1.Prudence principle: 谨慎原则2.Consistency principle: 一贯性原则3.Objectivity principle: 客观性原则4.Materiality principle: 实质重要性原则5.Transparency principle: 透明度原则pleteness principle: 完整性原则7.Relevance principle: 相关性原则8.Reliability principle: 可靠性原则财务报表1.Balance sheet: 资产负债表2.Income statement: 损益表3.Cash flow statement: 现金流量表4.Statement of changes in equity: 股东权益变动表财务报表分析1.Ratio analysis: 比率分析2.Trend analysis: 走势分析mon-size analysis: 公共大小分析4.Vertical analysis: 垂直分析5.Horizontal analysis: 水平分析6.DuPont analysis: 杜邦分析总结本文总结了财务管理制度及相关的词汇和原则，并介绍了财务报表和财务报表分析。
财务管理制度的英语
IntroductionThe financial management system is a crucial framework designed to ensure the effective and efficient management of an organization's financial resources. It encompasses a set of policies, procedures, and controls that guide the financial activities, decisions, and reporting within the organization. This document outlines the key components of our financial management system, aiming to provide a comprehensive guide for all stakeholders.ObjectiveThe primary objective of our financial management system is to promote transparency, accountability, and sustainability in the management of financial resources. By adhering to this system, we aim to:1. Enhance financial performance and stability.2. Ensure compliance with relevant laws, regulations, and standards.3. Facilitate informed decision-making through accurate and timely financial information.4. Protect the organization's assets and minimize financial risks.Key Components of the Financial Management System1. Financial Planning and BudgetingFinancial planning and budgeting are essential tools for managing the organization's financial resources. Our system includes:- Development of a comprehensive annual budget that aligns with the organization's strategic goals.- Regular monitoring and review of budget performance to identify deviations and take corrective actions.- Implementation of rolling forecasts to anticipate future financial needs and adjust the budget accordingly.2. Revenue ManagementRevenue management is crucial for ensuring a steady inflow of funds. Our system covers:- Identification and implementation of revenue-generating opportunities.- Effective pricing strategies to maximize revenue while maintaining competitiveness.- Monitoring of revenue streams and timely reconciliation of income against budgeted figures.3. Expenditure ControlExpenditure control is vital for maintaining financial discipline. Our system includes:- Establishment of clear spending policies and guidelines.- Approval processes for all expenditures, ensuring compliance with budgetary limits.- Regular review of expenditure trends to identify cost-saving opportunities.4. Asset ManagementEffective asset management is essential for optimizing the use of resources. Our system covers:- Regular inventory and valuation of assets.- Implementation of maintenance programs to ensure asset longevity.- Disposal of assets in a manner that maximizes recovery of value.5. Financial Reporting and AnalysisFinancial reporting and analysis provide critical insights into the organization's financial health. Our system includes:- Preparation of monthly, quarterly, and annual financial statements.- Regular analysis of financial performance against budgeted and historical data.- Communication of financial results to stakeholders in a transparent and timely manner.6. Internal ControlsInternal controls are essential for safeguarding assets and ensuring compliance. Our system includes:- Segregation of duties to prevent conflicts of interest and fraud.- Regular internal audits to assess the effectiveness of controls.- Training programs for employees to enhance their understanding of financial policies and procedures.ConclusionThe financial management system plays a vital role in the success of our organization. By adhering to this system, we ensure that our financial resources are managed effectively, transparently, and sustainably. We are committed to continuous improvement and will regularly review and update our system to meet the evolving needs of our organization and stakeholders.。
公司财务管理制度(中英文)
公司财务管理制度Financial Management Regulations of Company第一章总则 General Pricciple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 company and protect interests of the company and investors.2.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 and 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 Cash第五条严格按照中国人民银行规定的现金管理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。
英语版财务管理制度
1. IntroductionThis Financial Management Policy (the "Policy") is designed to establish the framework for the financial management of [Company Name] (the "Company"). It outlines the principles, procedures, and controls that govern the Company's financial activities, ensuring compliance with applicable laws, regulations, and internal policies. The Policy is intended to promote transparency, accountability, and efficiency in the Company's financial operations.2. ScopeThis Policy applies to all employees, officers, and directors of the Company, as well as any other individuals or entities acting on behalf of the Company. It also applies to all financial transactions, assets, and liabilities of the Company.3. ObjectivesThe objectives of this Policy are as follows:- To ensure the integrity and reliability of the Company's financial records and reports.- To promote effective financial planning and decision-making.- To protect the Company's assets and resources.- To ensure compliance with all applicable laws, regulations, and internal policies.- To maintain a high standard of ethical conduct in all financial matters.4. Financial ControlsTo achieve the objectives outlined above, the following financial controls are established:4.1 Budgeting and ForecastingThe Company shall develop and maintain a comprehensive budget and forecast for each fiscal year. This budget shall be based on realistic assumptions and approved by the appropriate management level. Regular reviews and adjustments to the budget and forecast will be conducted as necessary.4.2 Record KeepingAll financial transactions shall be recorded in the Company's accounting system in a timely and accurate manner. The accounting system shall be designed to ensure the integrity and reliability of the financial records.4.3 Internal ControlsInternal controls shall be established and maintained to safeguard the Company's assets, ensure the accuracy and completeness of financial records, and comply with applicable laws and regulations. These controls may include segregation of duties, approval procedures, and regular internal and external audits.4.4 Approval of Financial TransactionsAll financial transactions exceeding a certain threshold shall require prior approval from the appropriate level of management. This includes, but is not limited to, expenditures, disbursements, and commitments of the Company's resources.5. Compliance and ReportingThe Company shall comply with all applicable laws, regulations, and internal policies in its financial activities. This includes, but is not limited to, tax laws, financial reporting standards, and anti-corruption laws.The Company shall prepare and distribute financial reports on a regular basis, including quarterly and annual reports. These reports shall provide a true and fair view of the Company's financial position, performance, and cash flows.6. Ethics and IntegrityAll employees, officers, and directors of the Company are expected to act with integrity and honesty in all financial matters. They shall avoid conflicts of interest and shall disclose any potential conflicts to the appropriate management level.7. Training and CommunicationThe Company shall provide appropriate training to employees on the financial management policies and procedures. Regular communication regarding the Policy shall be maintained to ensure that all employees are aware of their responsibilities and obligations.8. Review and UpdatesThis Policy shall be reviewed and updated periodically to ensure its relevance and effectiveness. Any significant changes to the Policy shall be communicated to all affected parties.9. EnforcementAny violation of this Policy shall be taken seriously. The Company reserves the right to take appropriate disciplinary action, up to and including termination of employment, against any individual found to be in violation of this Policy.10. ConclusionThe Financial Management Policy is a vital tool for ensuring the financial health and sustainability of the Company. By adhering to this Policy, the Company can maintain the trust and confidence of its stakeholders and continue to operate effectively in a competitive and regulatory environment.[Company Name][Date]。
财务管理 财务制度 (2)
流动资产包括现金、银行存款、应收款、预付款、其它应收款和 存货.应建立、健全现金及各种存款内部管理制度及时清理各种借 款,应当对存货进行定期或不定期清查盘点
固定资产
固定资产是指同时具有以下特征有形资产:一是为行政管理、提供 服务、生产商品或者出租目而持有；二是预计使用年限超过一年； 三是单位价值较高
上述标准所示金额均为上限标准；副秘书长以上 人员出差可住单间
非公出差
非住宿开支（如洗衣费、娱乐费等）不得列入住 宿费报销,员工因公出差
公关费用管理
FINANCIAL MANAGEMENT AND FINANCIAL SYSTEM
出差回xx后,应于一个工作日 内办理完成报销手）,持政府相关 部门有效批件秘书长批准后
三 公关费用管理
THE NATIONAL UNIFIED FINANCIAL SYSTEM
四 企业资产管理
THE NATIONAL UNIFIED FINANCIAL SYSTEM
一
财务管理总则
FINANCIAL MANAGEMENT AND FINANCIAL SYSTEM
信用制度丨收账制度丨进货制度丨财会制度
二 财务审核
自制原始凭证（如各种会 议补贴等）必须有制表人 签名,财务审核,部门领导 审批.所有原始凭证均须有 经办人和证明人签名,经办 人和证明人不得为同一人
财务报销制度
FINANCIAL MANAGEMENT AND FINANCIAL SYSTEM
无效凭证
除第十三条第二款,经过刮、擦、挖、补或涂 改报销凭证,一律视为无效凭证
本职工作
财务人员应当热爱本职工作,逐步 提高自己工作技能和适应知识不 断更新发展需要.财务人员应当熟
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财务管理制度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。
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 company and protect interests of the company and investors.第二条公司的财务活动，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。
All financial activities of this company conform to Chinese laws, regulations and this system, receive inspection and supervision of state financial and tax authority and are responsible to board of directors and investors.第三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。
Departments and employees of this company shall abide by this system when involved in financial affairs or such affairs concerned.第二章现金管理第四条严格按照中国人民银行规定的现金管理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。
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.第五条办理现金收支业务时，应当遵守以下规定：Following rules must be observed when handling cash receipts and payments:1.按照现金管理规定，现金应控制在核定库存限额之内。
Amount of cash shall not be beyond authorized stock according to cash managementstipulation.2.凡各项业务收入的现金必须当日交存银行。
All cash receipts shall be deposited intact in the bank each day.3.与单位之间的经济往来，除零星小额的支付可以使用现金外，必须通过银行结算。
All economic transactions with other units shall be settled among banks except that petty cash disbursement can be made by imprest.4.向银行存入和支取现金的凭证，必须如实注明现金来源和用途。
Faithfully indicate source and purpose of cash in each voucher of saving and drawing money in and from bank.5.不准用不符合制度的凭证顶替库存现金，即不得"白条抵库"。
Do not replace stock cash with substandard voucher, namely "Paper in Cash Stock".6.不准谎报用途套取现金。
Do not draw cash by any false excuse.7.不准用银行账户代其他单位和个人存入或支取现金。
Do not use the account to save or draw cash of other units and individuals.8.不准用单位收入的现金以个人名义存储，不准保留帐外公款，不得设置"小金库"。
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.不准用收入的现金"坐支"。
Do not use revenue cash to meet expenses.第六条现金的使用范围：Events covered by cash:1.支付给职工的工资、奖金等。
Pay employee’s salary and premium.2.支付给职工的市内差旅费、外地差旅费、就餐费、职工探亲路费等。
Local traveling expense, nonlocal traveling expense. table money, traveling expenses forvisiting family etc.3.支付给临时工、外包工的劳务报酬或其他服务费用。
Recompense to casual laborers and contractors or other service4.按银行规定结算起点1000元以下的零星支出。
Patty payment below 1000 RMB by stipulation of bank.5.按央行规定需支付现金的其他支出。
Other payments required to cover with cash by stipulations of central bank.第七条财务部应建立现金、银行存款日记账，按照业务发生的先后顺序逐笔序时登记。
每日终了，应根据登记的"现金日记账"结余数与实际库存数进行核对，做到帐实相符。
月份终了，"现金日记账"的余额必须与"现金"总账科目的余额核对相符。
Financial department shall establish 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 month.第三章备用金管理第八条公司对现金支付频繁的部门和个人，实行限额备用金制度；经批准使用备用金的，使用完毕应及时到财务部门结账。
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.第九条借款审批手续：Examining and approving procedure of borrowing reserve fund:1.凡因工作需要借用备用金的，须由部门经理（部门使用）或经办人员向财务部提出借款申请，经财务经理核准，并经总经理审批后办理借款手续。
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 general manager.2.经核准借用备用金，必须填制《借款凭证》，并需提前2天到财务部门预约，以便到银行提款。
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.借款凭证需填明借款用途和合理金额，经财务经理核准，并经总经理审批。
Purpose and reasonable amount of fund borrowing are required to be written in Loan Note, checked and approved by financial manager and general manager.第十条备用金使用管理规定：Employment of reserve fund shall follow:1. 严格执行国家的公款借用制度，不违反规定。
Strictly follow state policy of borrowing public money and do not break the stipulations2. 财务人员在工作中必须坚持原则，遵守财务制度，对不符规定的借款一律拒绝支付。