工程联营体财务管理手册.doc

*-*.JV财务管理办法第一章 总则0第一章 总则 Chapter One General第一条 为了规范联营体财务行为，加强财务管理和会计核算，根据埃塞俄比亚有关法律法规和CWGS.JV协议及联营体管理章程，制定本管理办法。 Article 1 To normalize financial affairs of *-* Joint Venture, this Regulation is established based on related laws and regulations of China, Agreement of *-* Joint Venture. 第二条 本办法适用于联营体所属的各部门和内部各核算单位，是联营体制定其他财务管理实施细则、办法的指导文件。 Article 2 This Regulation applies for departments and internal accounting units of T-C Joint Venture. Its a supervising document for formulating other enforcement regulations of financial management for T-C Joint Venture. 联营体在本办法原则下，制定会计核算办法、财务支付审批规定、业务招待费管理办法、职员差旅费报销规定等有关办法、制度。 By the principle of this Regulation, related measures and systems, such as Measures of Bookkeeping Operation0, Examination and Approval Provision of Finance Payment, Management Measures of Business Entertainment and Provision of Travel Expense Claim for Staff, are established. 第三条 联营体财务管理的目的是：科学合理地筹集、运用和分配资金，实现联营体财富最大化。 Article 3 The objective of financial management of T-C Joint Venture is to raise, manage and distribute fund scientifically, and to maximize JVs fortune. 第四条 联营体财务管理的基本原则是：建立健全财务管理制度，做好财务管理基础工作，严格遵守埃塞俄比亚的各项法律法规，加强财务监督和检查，如实反映财务状况，依法缴纳各种税收，保证投资者权益不受侵犯。 Article 4 The basic principle of financial management is to establish and prefect the financial control system, carry out element works of financial management, observe laws and regulations of China, strengthen financial supervision and inspection, do justice to financial status, pay different kinds of taxes according to laws, and guarantee the investors rights and interests not to be violated. 第五条 联营体财务管理的任务是：合理、有效筹集资金，满足生产经营的需要；科学地使用资金，提高资金使用效益；正确分配公司收入，处理好联营体与其他方面的财务关系；及时真实地反映财务状况，参与和协助领导决策；认真实行财务监督，维护财经纪律。 Article 5 The task of JVs financial management is to raising funds reasonably and efficiently to satisfy requirements of production operation, dispose funds scientifically to enhance the efficiency of funds usage, to distribute the income of T-C JV properly and manage the financial relationship between JV and other units fairly, to report financial status veritably and timely and participate and assist JVs leadership to make decision; to carry out financial supervision and protect financial and economic discipline seriously. 第六条 联营体财务管理的内容是：货币资金管理、存货管理、固定资产管理、成本费用管理、利润管理以及财务监督。 Article 6 The content of JVs financial management is monetary fund management, inventory management, fixed assets management, cost management, profit management, as well as financial supervision. 第二章 联营体财务管理体制及工作职责 Chapter 2 Financial Management System and Work Responsibility第七条 联营体是各母公司共同投资、共享利益、共担风险的经营核算单位，联营体董事会享有各种重大事项的决策权，项目经理在董事会的授权下，全面负责财务管理工作；财务主管协助项目经理领导公司财务管理和会计核算工作，主持财务管理日常工作。 Article 7 T-C Joint Venture is a business accounting entity, which is formed by joint investment, joint benefit and joint risk of each parent company. The Management Committee（MC）has decision-making authority for important affairs, with authorization from the MC; the Project Manager takes charge of overall financial management works. The Financial Chiefs responsibility is to assist the Project Manager to perform financial management and bookkeeping, also he is in charge of routine works of financial management. 第八条 联营体职能部门必须履行本部门在财务管理工作上的职责。 Article 8 Every functional department must perform its responsibility with respect to its financial management works. 0财务部门负责联营体财务管理的日常工作和会计核算工作；草拟财务管理和会计核算办法；编制财务收支计划，经批准后落实到基层；筹集联营体所需资金，管好用好资金，实现资金效益最大化；负责收益管理、税收管理、资产帐务管理，控制成本费用支出，加强财务监督 ；编制财务预、决算报告，收集整理有关财务管理、会计核算、经济活动等方面资料；提供经济活动分析资料和企业财务状况，改善和加强财务管理工作；参与联营体各种合同洽谈工作。The Financial Offices responsibility is to take charge of routine works of financial management and auditing works; to draw up measures for financial management and bookkeeping operation; to organize plans for financial receipts and expenditures, and carry out the plans after approval; to raise funds required by the JV, manage and use the funds properly as to maximum the efficiency of funds; to take charge of profit management, tax management, fixed asset management, and cost control management to strengthen financial supervision; to work out financial budget report and final accounts report, collect information with respect to financial management, bookkeeping operation and business activity; to provide information about economic activity analysis and business finance status, enhance and strengthen the financial management works; to participate in different kinds of contract negotiation of the JV. 合同管理部应及时向业主办理已完工程的结算工作，及时向财务递交合格的确认收入的凭证；负责牵头分包工程的招标及合同洽谈工作，召集相关部门进行合同的评审，确定合理的分包单位，及时提供分包单位已干工程的结算资料并递交财务入帐；牵头编制各所属单位、部门的月、年度收入预算和成本定额，下达有关考核指标，做好成本控制工作;协助财务部门搞好财务预算管理。 The Contract Management Office shall perform settlement from the Employer in a timely manner, and submit qualified and confirmed voucher to the Financial Office in time; its responsible for invitation of bidding and negotiation of any subcontract work, convening concerned departments for proceeding subcontract evaluation, determining qualified subcontractor, and providing settlement materials of subcontractor for Financial Office for financial entry; its also responsible for setting up month and annual revenues budget, cost quota, relative evaluation criteria for each subordinate unit and department in order to carry out cost control and assist the Financial Office managing financial budget properly. The Contract Department shall provide relevant data for making the cash flow plan before 28th of every month, the data for making quarterly, half-annually, and annually cash flow plan shall be provided according to relevant notices.机电物资部负责工程所需的各种材料采购、设备采购及租赁的招标及合同洽谈工作并组织相关部门进行合同的评审，按月向财务部门提供材料采购、设备采购及租赁支出预算；负责各种设备、材料的实物管理工作，及时办理各种材料及设备的验收、发出、退库及内部各单位之间的调拨手续并及时报送财务部门入帐；定期进行材料、设备的盘存工作并定期与财务对帐，做到帐物、帐帐相符；健全材料及设备的收发、领用、退库及盘点制度；每月28日前提供编制月资金流计划所需资料；编制季度、半年或年资金流计划所需资料根据通知时间提供。0机电物资部负责工程所需的各种材料采购、设备采购及租赁的招标及合同洽谈工作并组织相关部门进行合同的评审，按月向财务部门提供材料采购、设备采购及租赁支出预算；负责各种设备、材料的实物管理工作，及时办理各种材料及设备的验收、发出、退库及内部各单位之间的调拨手续并及时报送财务部门入帐；定期进行材料、设备的盘存工作并定期与财务对帐，做到帐物、帐帐相符；健全材料及设备的收发、领用、退库及盘点制度。 The Mechanical and Electrical Department is responsible for purchasing different kinds of material and equipment, initiating bid and negotiating any equipment renting contract, organizing concerned departments for contract evaluation, and submitting material and equipment purchase and/or rent budget to the Financial Department monthly; responsible for accepting, delivering and clearing stock of different kinds of equipment and material, carrying out allocating procedure between internal departments and submitting information to Financial Office for financial account entry; responsible for stock-taking of equipment and material, and checking up account with Financial Office periodically to make sure that accounts can match stocks properly, perfecting system for receiving, delivering, stock-clearing and stock-taking of material and equipment. The M&E Department shall provide relevant data for making the cash flow plan before 28th of every month, the data for making quarterly, half-annually, and annually cash flow plan shall be provided according to relevant notices.行政部负责联营体人力资源管理工作，控制非生产用工，提高劳动生产率，加强工资管理，降低人工成本，并及时向财务提供工资及奖金发放表；负责联营体接待费用的管理工作，在搞好接待的前提下，努力控制和减少不合理开支，杜绝非法支出；负责在联营体预算指标内提出非生产设备和办公用品、福利用品等的采购计划，作好上述物资的采购、收发及实物管理工作，并与财务帐进行定期的核对，做到帐物、帐帐相符；负责各办事处的费用核定和控制工作。0事务部负责联营体人力资源管理工作，控制非生产用工，提高劳动生产率，加强工资管理，降低人工成本；负责联营体接待费用的管理工作，在搞好接待的前提下，努力控制和减少不合理开支，杜绝非法支出；负责在联营体预算指标内提出非生产设备和办公用品、福利用品等的采购计划，作好上述物资的采购、收发及实物管理工作，并与财务帐进行定期的核对，做到帐物、帐帐相符。 The Administrative Department is responsible for managing human resource and controlling non-production labor in order to improve productivity and reduce labor cost, and to provide salary and bonus sheets timely to the financial office; responsible for managing reception cost of JV, controlling and decreasing irrational cost, and putting and end to illegal outgoings; responsible for organizing procurement plan for non-production equipment, office supplies and welfare supplies, purchasing, delivering and managing these items, and checking with Financial Office periodically in order to make sure that the above-said items match with financial accounts; responsible for control and check the cost of the liaison offices.联营体会计制度采用日历年制，自公历1月1日到12月31日为一个会计年度。联营体的一切凭证、帐簿、报表用中文书写。人民币为记帐本位币，人民币与其它货币折算，按实际发生之日起中华人民共和国国家外汇管理局公布的牌价计算。联营体采用国际通用的权责发生制和借贷记帐法记帐。联营体应在每一个会计年度的头四个月编制上一个会计年度的资产负债表和损益表，报到管理委员会。第三章 货币资金的管理0第三章 货币资金的管理 Chapter 3 Management of Monetary Found第九条 货币资金是企业的营运资金，只有确定合理的筹资渠道和资金结构，才能既保证各种生产任务顺利完成又节约资金的使用成本；同时货币资金又是流动性最大的资产，所以必须健全货币资金的管理制度，确保货币资金的安全。 Article 9 Monetary fund is working capital for enterprise, only after reasonable ways of fund collecting and structure of capital has been established, successfully completing of productive tasks can then be ensured as well as the use-cost of fund can be saved. Monetary fund, on the other hand, is a kind of asset with maximum mobility; therefore, the management system of monetary fund must be perfected so as to ensure security of fund. 第十条 为保证工程所需资金，资金来源应根据下述优先准则确定: Article 10 To fulfill monetary funds required by project, the resources of fund shall be determined by the priority of following criteria: （三）联营体各方提供的资金；在这种情况下，各方应按其各自在联营体中的参股比例并以董事会规定的格式和时间将金额转入联营体指定帐户。 (2) Collect fund from each party, in such a case, each Party shall transfer fund into appointed bank account by the way and the time stipulated by the MC according to its participation. Article 11 To ensure the benefit of each parent company not to be violated, the Joint Venture can not provide guarantee for any unit or individual, can not involve any loan without permission of the MC. 第十二条 根据联营体协议，联营体将在Djibouti和Addis Ababa开立银行帐户，工程预收款和结算款等分别以美元和当地币存入Djibouti和Addis Ababa帐户。 Article 12 In accordance with discussion of both parties, bank accounts will be set up in Tokyo,Japan and Jingxing County, Hebei Province, China, advance payment and settlement of the project will be deposit into the two bank accounts by Japanese Yen and RMB respectively. 动用以上帐户的资金需要项目经理（或第二签字人）和经授权的其他两方代表联合签字。 Joint signature of the Project Manager (or his representative) and other representative for CGGC is required for drawing money from the said accounts. 为方便服务施工生产，需要在Mekele开立银行基本帐户，主要用于支付职员劳务工资、分包工程结算款、采购资金及零星费用支出等。 For convenience of Exchanging US Dollar paid from ADB into RMB, a General bank account is required to be set up in Jingxing County in the name of CGGC.第十三条 加强现金管理，保证现金的安全性。0第十三条 加强现金管理，保证现金的安全性。 Article 13 Strengthen cash management and guarantee cash security（一）严格控制现金的使用范围。 (1) Strictly control the usage scope of cash. （三）建立健全现金资产内部管理和控制制度。 (3) Set up and perfect internal cash asset management and control system. 第十四条 资金支付必须严格按照规定的审批程序办理。 Article 14 The cash payment shall strictly follow the examination and approval procedure as per stipulated. 第十五条 非特殊情况，原则上不支付无计划、无合同、无协议的款项。 Article 15 In principle, except exceptional circumstances, no payment shall be done for which without plan, contract or agreement. 第四章 存货的管理 Chapter 4 Stock Management第十六条 存货包括原材料、燃料、其他材料、低值易耗品、机械配件、结构件、在建工程和不属于固定资产的专用工具、专用设备、特殊仪表等。 Article 16 Stocks include raw material, fuel, other material, low cost and short lived article, mechanical spare part, structural part, project under construction, and special tool, equipment and instrument which do not belong to fixed asset. 第十七条 存货按实际成本计价 Article 17 The value of stocks is calculated as actual cost. （一）购入的存货，按买价加运杂费，采购保管费和税金等计价。 (1) The value of purchased stocks shall be calculated by the purchased price plus freight and miscellaneous charges, storage charge, taxes, and etc. （三）委托加工的存货，按照实际耗用的原材料或者半成品加运杂费和加工费等计价。 (3) Stocks produced by consigned external unit will be figured as raw materials cost or semi-manufactured goods cost plus freight and miscellaneous charges and processing charges. （五）盘盈的存货，按照同类存货的实际成本计价；没有同类存货的，按照市价计价。 (5) Surplus stocks shall be figured according to the actual cost of same kind of stock in store, for which has not same kind of stock in store, the value shall be figured according to the market price. （六）接受捐赠的存货按照发票帐单所列金额加企业负担的运杂费、保险费、税金计价；无发票帐单的，按同类存货的市价计价。 (6) Stocks received by donation shall be figured according to the amount listed on invoice plus freight and miscellaneous charges, premium and tax, for which without invoice, it shall be valued as market price. 第十八条 建立健全存货物资的计量制度、收发制度和盘存制度。 Article 18 Establish and prefect measure system, receiving and dispatching system and inventory system for stocked material. 一切物资的进出，都应该有严格进出计量验收手续。 Strict procedure for measure and acceptance will be initialized for stock in and out of every material. 有关管理部门应对存货进行定期（每月一次）盘点，年度终了前必须进行一次全面的盘点清查。 Concerned managerial departments shall make an inventory of stocks periodically (monthly), and an overall stock-taking and checking must be performed before the end of every year. 盘盈的存货，按规定先作帐务处理，经批准后，冲销管理费用。 According to stipulation, inventory over will be accounted firstly and after approval, it will be used for charging off overhead cost. 盘亏、毁损和报废的存货，先作帐务处理，查明原因批准后，扣除过失人或保险公司赔款和残料价值，计入采购保管费或管理费用。 Inventory shortages, damaged or disabled inventory shall be accounted firstly, and when the reason is found and approved, it shall be charged to purchase and storage charge or overhead cost after indemnity from insurer and remained value has been deducted. 存货毁损属于非常损失的部分，扣除过失人或者保险公司赔款和残料价值后，计入营业外支出。 If the inventory damage belongs to abnormal losses, it shall be charge to no operation expense after indemnity from insurer and surplus value has been deducted. 第十九条 应根据存货的属性、价值大小对存货进行科学的分类，对存货进行分类管理。 Article 19 The inventory shall be systematically managed and classified scientifically according to its property and value. 第五章 固定资产管理 Chapter 5 Management of Fixed Asset第二十条 联营体的固定资产是指使用期限超过一年、单位价值在2000比尔以上的机械设备、运输车辆、各种施工器具。 Article 20 The fixed assets of T-C JV refer to mechanical equipments, transport vehicles and different kinds of construction implements with service time over a year and unit value more than 2000 RMB. 第二十一条 固定资产分类。 Article 21 Classification of Fixed Assets. The fixed assets of JV are classified as following: （一）生产用固定资产 （1）Productive fixed assets 0 0 1、施工机械 2、运输设备 2. Transportation device第二十二条 固定资产的计价。 Article 22 Valuation of fixed assets, the fixed assets will be valuated according to following measures: （一）购入的固定资产，按照买价加上支付的运杂费、保险费、包装费、安装调试费和缴纳的税金等计价。0（一）购