财务制度中英文FinancialManagemntRegulations.docx

财务管理制度
Financial Management Regulations
第一章 总 则

第一条 为了加强企业财务管理和财务监督工作，保护我司和投资人各方利益，根据国家有关外商投资企业法律、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 企业财务活动，遵守中国有关法律、法规和本规定，接受国家财税机关检查和监督，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 企业各部门和职工办理财会及财会有关事务，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现金管理措施和财政部有关企业单位货币资金管理和控制规定，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，应当遵守如下规定：
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 management stipulation.
2.凡各项业务收入现金必须当日交存银行。
All cash receipts shall be deposited intact in the bank each day.
3.与单位之间经济往来，除零星小额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.不准用收入现金"坐支"。
Do not use revenue cash to meet expenses.
第六条 现金使用范围：
Events covered by cash:
1.支付给职工工资、奖金等。
Pay employee’s salary and premium.
2.支付给职工市内差旅费、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 for visiting family etc.
3.支付给临时工、外包工劳务酬劳或其他服务费用。
Recompense to casual laborers and contractors or other service
4.按银行规定结算起点1000元如下零星支出。
Patty payment below 1000 RMB by stipulation of bank.
5.按央行规定需支付现金其他支出。
Other payments required to cover with cash by stipulations of central bank.
第七条 财务部应建立现金、银行存款日志账，按照业务发生先后次序逐笔序时登记。每日终了，应根据登记"现金日志账"结余数与实际库存数进行查对，做到帐实相符。月份终了，"现金日志账"余额必须与"现金"总账科目余额查对相符。
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 企业对现金支付频繁部门和个人，实行限额备用金制度；经同意使用备用金，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，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. 严格执行国家公款借用制度，不违反规定。
Strictly follow state policy of borrowing public money and do not break the stipulations
2. 财务人员在工作中必须坚持原则，遵守财务制度，对不符规定借款一律拒绝支付。
Financial staff shall adhere to principles and financial policies as well as refuse to provide unjustifiable borrowing without exception.
3. 借款人在一次完毕用途后，必须及时向财务部门结算，并交回备用金余额。
Persons borrowing the fund shall settle account with financial department promptly after the employment and return the balance.
4. 上次备用金借款未结清，不得再次办理备用金借款。
Reserve fund shall not be borrowed to those who have not settled accounts of last borrowing.
5.借款人工作变迁时必须在变迁前交还借用备用金。
Borrower who changes job must return borrowed reserve fund before he leaves the post.
第四章 银行存款管理

第十一条 除了在规定范围内可以使用现金支付款项外，企业在经营过程中所发生一切货币收支业务，都必须通过银行存款账户进行结算。
All transactions during operating process shall be settled through bank account instead of cash except otherwise specified.
第十二条 企业所有货币（包括外币），除了限额以内库存现金以外，必须存于企业开户银行。
All currency (including foreign currency) shall be stored in bank account except certain stock cash.
第十三条 严格按照国家《支付结算措施》规定开设银行存款账户，严格遵守银行支付结算措施规定结算纪律，保证结算业务正常进行。
Open 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.
第十四条 为保证资金安全和结算及时性，付款原则上采用"贷记凭证"方式。如确实需要，经财务部同意可签发银行转帐支票。
"Crediting vouchers" is employed to 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.
第十五条 建立健全银行存款账目，及时掌握银行存款收付动态和结存余额，按照银行存款收付业务发生先后次序逐笔序时登记"银行存款日志账"，每日终了应结出余额。
Establish and perfect accounts of 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.
第十六条 "银行存款日志账"应定期与"银行对账单"查对，至少每月查对一次。企业账面余额与银行对账单余额之间如有差额，必须逐笔查明原因，并按月编制"银行存款余额调整表"调整相符。
Check "Bank Deposit Journey" and at least once each month. If there is any difference, find out the reasons and adjust the accounts by working out "Balance Adjusting sheet of Bank Deposit".
第十七条 月份终了，"银行存款日志账"余额必须与"银行存款"总账科目余额查对相符。
At the end of the month, balance of "Bank Deposit Journey" must conform to that of "General Ledge of Bank Deposit".
第十八条 财务部通过银行办理支付结算时，应遵照如下规定：
Financial department shall adhere to following stipulations as handling payment settlement through bank:
1.不准签发没有资金保证票据和远期支票，套取银行信用；
Do not issue note and credit check with no cash deposit guaranteed to get bank credit;
2. 不准签发、获得和转让没有真实交易和债权债务票据，套取银行和他人资金；
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. 不准无理拒绝付款，任意占用他人资金；
Do not refuse to finish payment without any reason or wantonly occupy others' capital;
4. 不准违反规定开立和使用账户。
Open and use accounts according to relative regulation.

第五章 票证管理

第十九条 企业所有票证由财务部统一管理、统一使用，财务部对所有领用和印制票证一律实行登记，交专人保管。各部门领用票证必须办理领用登记手续，负责人应妥善保管票证，不得丢失。
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 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.
第二十条 企业财务部所有支票和其他结算凭证，须由出纳员统一保管。
Cashier shall have consolidated keeping of all checks and settlement vouchers of the financial department.
第二十一条 严格遵守银行有关规定，不得将银行账户借给其他单位或个人办理结算，妥善保管好空白支票及已用支票存根，空白支票与印章必须分离保管。
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.
第二十二条 支票遗失应及时报财务部，由财务部报开户银行报失，由于遗失支票导致损失，经办人员应负所有责任。
Loss of check shall be duly reported to financial department so that financial loses check shall bear all losses hereof.
第二十三条 财务部门签发转帐支票时，应进行登记并将支票上项目填写齐全，不准签发空头支票，无法明确收款单位名称时，也应将金额、用途及签发日期填写清晰。
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.
第二十四条 除支票外其他票证使用和管理，遵照支票管理规定。
Employment and control of vouchers besides check shall also follow rules of check employment and control.

第六章 财务开支审批制度

第二十五条 企业一切财务支出，未经合理有效签批，财务部不得支付任何款项。
Financial expense without reasonable and effective approval shall not be paid.
第二十六条 审批人员和权限
Person in charge of checking and approving and limits of authority
财务开支由总经理负责，财务负责人在总经理授权下负责组织财务开支审批核准及其平常管理工作，各部门在总经理授权下审批各有关部门额度内费用开支。重大财务开支事项需经香港授权同意。
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 HK.
第二十七条 各部门职工经办开支项目，经部门经理确认，后报财务负责人核准，审签后再报总经理审批。
Items of expense handled by staff of each department shall be confirmed by director of the department first, then reported to director, they shall be submitted to general manager for check and approval.
第二十八条 企业所有款项支付，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 payment 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.
第二十九条 各部门各单位报销人，必须严格按本规定执行，不得越级、越权报销，不得违反财务开支审批程序。因特殊状况应急报销开支，或因分管领导不在而必须开支，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 approval 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.
第三十条 财务监督
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 staff involved in the procedures implementation are entitled to raise inquiry on unreasonable expense and suspend the payment.
第三十一条 签订协议及财务参与
Participating in contract signing
批量采购或重要项目须按《经济协议法》规定签订协议，财务必须参与协议签订工作。
Financial department shall participate in contract signing of batch purchase or major items according to Economic Contract Law.
第三十二条 合法开支及违规责任
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；但凡违反规定报销，应按经办、审核、审签、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 approving.
第三十三条 报账规定
Requirements for reimbursement
付款单据齐全、内容真实、用途明确、计算精确、时间清晰、粘贴整洁、牢固，严禁白条报账。对不按规定报账，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 to refuse the application for reimbursement if the procedure is not handled properly.
第三十四条 固定资产付款程序
Procedure of fixed assets payment
1. 企业有关部门如需添置固定资产，必须填写呈批件报总经理同意。呈批件中必须详细阐明该固定资产用途、性能、价格。
Purchase of any fixed asset requires approval by general manager on application report. There shall be detailed specification of function, performance and price of the product in application report.
2. 固定资产到货后，由设备有关部门验收并填写验收单，验收合格后，财务部门对该固定资产进行编号，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。
Relative department shall check the product on delivery and fill in receipt if it is up to the standard. Finance department shall then number the asset, label it with "fixed asset" and hand the receipt with invoice to financial department for payment by Payment Check and Approval Note.
第三十五条 原辅料采购付款程序
Procedure of raw and subsidiary materials payment
采购部门验收货品后，凭验收单和发票（有协议须附购货协议）及《付款审批单》到财务部门办理付款手续。
Purchase department shall handle payment procedure in financial department by storage note, invoice after checks (Purchase contract shall be attached if it is signed) aid Payment Check and Approval Note as well.

第七章 存货管理

第三十六条 采购
Purchase
1. 采购部门根据请购单上详细列明品名、数量、质量进行釆购， 釆购时应货比三家，经济实用。
Purchase department is responsible for buying economical and practical materials of the same name, quantity and quality with those indicated in Purchase Order based on comparison among suppliers.
2. 批量或金额较大采购，必须与供货方签订购货协议，购货合间有关条款协商、谈判，都须有财务人员参与。
Purchase of large batch or sum requires contract signed with supplier, negotiation of which requires presence of financial personnel.
第三十七条 验收
Check before acceptance
1. 原料到后，仓库人员应认真检査数量、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，应及时告知釆购员研究处理措施。
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; if there is anything wrong with the appearance, notify purchaser promptly to decide how to deal with the condition.
第三十八条 入账
Recording in account
财务部根据采购部门交来手续完整请购单、检查汇报单、入库单、发票及附件等查对无误后入账，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.
第三十九条 盘点
Check the amount of stock
1. 仓库要坚持定期盘点制度，坚持月小盘、季大盘、六个月总盘一次，对库损耗每六个月报一次。仓库定期填写"原辅材料盘存汇报单"，并与财务部定期查对。财务部每月对仓库进行一次盘点。
The check system shall be constantly applied to warehouse stock. There shall be once minor check every month, once major check every quarter and once overall check as well as report of store loss every month.
2. 对于盘盈盘亏存货，应査明原因，经同意后根据不一样状况作对应账务处理。
Accounts of inventory profit and inventory loss shall be specifically recorded in accordance with actual conditions on approval.

第九章 固定资产管理

第四十条 固定资产折旧采用直线法，详细折旧年限及残值率参照原外商投资企业会计制度有关规定执行。
Straight line method is applied to depreciation of fixed assets. Limit of years for depreciation and residual ratio are the same with that of Accounting System of Foreign Investment Corporation.
第四十一条 设备部门负责固定资产平常管理，建立固定资产台账和管理制度，负责固定资产修理、改造及平常维护等。
Equipment department is responsible for daily management of fixed assets, establishment of tabular account and management system and repair, alteration and daily maintenance of fixed assets.
第四十二条 固定资产应定期进行清查盘点，以保证账、卡、物相符，如有不符，应及时查明原因、明确责任，经合理同意后财务部作对应账