工程联营体财务管理手册

1、*-*.JV 财务管理办法第一章 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，根据中国有关部门法律法规和*-*.jv 协议，制定本管理办法。Article 1 To normalize financial affairs of *-*Joint Venture, thisRegulation is established based on related laws and regulationsof China, Agreementof *-* 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

2、制定其他财务管理实施细则、办法的指导文件。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。Article 2 This Regulation applies for departments and internal accounting unitsof T-C Joint Venture. It's a supervising document for formulating other enforcementregulations of financial managementfor T-C Joint Ventu

3、re. By the principle of thisRegulation, related measures and systems, such as Measures of Bookkeeping Operation,Examination and Approval Provision of Finance Payment, Management Measures ofBusiness Entertainment and Provision of Travel Expense Claim for Staff, areestablished.第三条 联营体财务管理的目的是：科学合理地筹集、

4、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 JV's 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，严格遵守中国的各项法律法规，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 princi

5、ple 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 law

6、s, and guarantee the investor's 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 JV's financial managementis to raising funds reasonably and efficiently to sati

7、sfy requirements of production operation, dispose funds scientifically to enhance the efficiency of funds usage, to distribute the income of T-C JV properly and managethe financial relationship between JV and other units fairly, to report financial status veritably and timely and participate and ass

8、istJV's 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 JV's financial management is monetary fund management, inventory management,fixed ass

9、ets 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，联营体管 理委员会享有各种重大事项的决策权，项目经理在管理委员会的授权下，全面负责财务管 理工作；财务主管协助项目经理领导联营体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 J

10、oint Venture is a business accounting entity, which is formed by joint investment, joint benefit and joint risk of each parent company. TheManagementCommittee（MC）has decision-making authority for important affairs, with authorization from the MC; the Project Manager takes charge of overall financial

11、 management works. The Financial Chief's responsibility is to assist the ProjectManager 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 responsibili

12、ty with respect to its financial management works.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 Office's responsibilityis

13、 to take charge of routine works offinancial management and auditingmanagementand bookkeeping operation;works; to draw up measures for financialto 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 fun

14、ds properly as to maximum the efficiency of funds;to take charge of profit management, tax management, fixed asset management, and cost control managemen to strengthen financial supervision; to work out financial budget report and final accounts report, collect information with respect to financial

15、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.合同管理部门 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

16、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； 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。The Contract Management Office shall perform settlement from the Employer in a timely manner, and submit qua

17、lified and confirmed voucher to the Financial Office in time; it's 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 subc

18、ontractor for Financial Office for financial entry; it's 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 budge

19、t properly.The Contract Department shall provide relevant data for making the cash flow planquarterly, half-annually, andbefore 28 th of every month, the data for making 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

20、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。The Mechanical and Electrical Department is responsible for purchasing different kinds of material and e

21、quipment, 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 FinancialDepartment monthly; responsible for accepting, delivering and clearing stock of differe

22、nt kinds of equipment and material, carrying out allocating procedure between internal departments and submitting information to Financial Office forfinancial account entry; responsible for stock-taking of equipment and material,and checking up account with Financial Office periodically to make sure

23、 thataccounts can match stocks properly, perfecting system for receiving, delivering,stock-clearing and stock-taking of material and equipment. The M&EDepartment shallprovide relevant data for making the cash flow plan before 28th of every month, thedata for making quarterly, half-annually, and

24、annually cash flow plan shall beprovided 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。The Administrative Depar

25、tment is responsible for managing human resource andcontrolling non-production labor in order to improve productivityand reduce laborcost, and to provide salary and bonus sheets timely to the financial office;responsible for managing reception cost of JV, controllingand decreasingirrational cost, an

26、d putting and end to illegal outgoings;responsible fororganizing procurement plan for non-production equipment, office supplies andwelfare supplies, purchasing, delivering and managing these items, and checkingwith Financial Office periodically in order to make sure that the above-said itemsmatch wi

27、th financial accounts; responsible for control and check the cost of theliaison 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Chapter 3 Management of

28、 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

29、 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

30、 To fulfill monetary funds required by project, the resources of fund shall be determined by the priority of following criteria:一）及时收取业主应付的各种款项，包括预付款；(1) Get the all kinds of payment that shall be paid by the Employer, including the Advance Payment.二）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管理委员会规定的格式和时

31、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.第十一条 为保证各母公司利益不受侵犯，联营体不得向任何单位或个人提供担保，未 经管理委员会批准不得出借资金。Article 11 To ensure the benefit of each parent

32、 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 联营体将在日本东京和中国河北井陉开立银行基本帐户，工程预收款和结算 款等分别以日元和人民币存入东京和井陉帐户。动用以上帐户的资金需要项目经理和经授 权的葛方代表联合签字。为方便对亚行支付的美元解汇，需要在井陉以葛方名义代表联营 体开立银行帐户。Article 12 In acco

33、rdance 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 JapaneseYen and RMB respectively. Joint signature of the Project Manager (or his

34、 representative) and other representative for CGGC is required for drawing money from the said accounts. For convenience of Exchanging US Dollar paid from ADB intoRMB,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。Article 13 Strengthen cas

35、h 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.二）严格控制库存现金限额。(2) Strictly control the amount of cash in stock.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 p

36、ayment 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

37、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

38、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.二）自制的存货，按照制造过程中的各项实际支出计价。2)Self-made stocks shall be figured

39、 as the actual cost during the manufactureprocess.三）委托外单位加工的存货，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.四）投资者投入的存货，按照评估确认或者合同、协议约定的价值计价

40、。4)Stocks devoted by investors shall be figured according to evaluation oragreed value from conract or agreement.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 va

41、lue 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

42、 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。一切物资的进出，都应该有严格进出计量验收手续。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。Article 18 Establish and prefect measure system, receiving and dispatching system and inventory system for stocked material. Strict procedure for measure and acceptance will be initialized

43、 for stock in and out of every material. 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。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

44、管费或管理费用。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。According to stipulation, inventory over will be accounted firstly and after approval, it will be used for charging off overhead cost. Inventory shortages, damaged or disabled inventory shall be accounted firstly, and when the reason is found and ap

45、proved, it shall be charged to purchase and storage charge or overhead cost after indemnity from insurer and remained value has been deducted. 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 deduct

46、ed.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 RMB以上的机 械设备、运输车辆、各种施工器具。Article 20 The fixed assets of

47、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。联营体的固定资产分为：Article 21 Classification of Fixed Assets. The fixed assets of JV are classified as following:一）生产用固定资产1) P

48、roductive fixed assets1. 施工机械1. Construction machinery2、运输设备2. Transportation device3、动力设备3. Power equipment4、仪器及专用器具4. Instrument and special implement二）未使用固定资产2) fixed assets not in use三）不需用固定资产3) fixed assets not needed第二十二条 固定资产的计价。联营体的固定资产按下列方法进行计价：Article 22 Valuation of fixed assets, the fixe

49、d 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。(1) Purchased fixed assets will be valued according to purchased price plus freight and miscellaneous charges, insurance premium, packing charge, installation and commissioning charge and taxes.二）

50、投资者投入的固定资产，按照评估确认或者合同、协议约定的价值计价。2) Fixed assets devoted by investors shall be figured according to evaluation or agreed value from contract or agreement.三）接受捐赠的固定资产，按照发票帐单所列金额（无发票帐单的，按同类设备市价），加上由企业负担的运输费、保险费、税金、安装调试费计价。(3) Fixed assets endowed by others shall be valued as the bill price (if no bill

51、available, shall be valued as it market price) plus transportation cost,insurance premium, tax, installation and debugging cost and etc.四）盘盈的固定资产，按照同类固定资产的重制完全价值计价。(4) Surplus fixed assets shall be valued according to the completely value ofrebuilding the same kind of fixed assets.第二十三条 固定资产折旧。联营体固定

52、资产折旧采用平均年限法，各类固定资产的折旧参照投标时的比例确定，工程工期范围内折旧为 50% 65%。Article 23 Depreciation of Fixed assets. Composite life method will be adoptedfor the depreciation of fixed assets. And the depreciation of all kinds of fixedassets shall be determined in accordance with Tender Document with compositedepreciation of

53、 50%-65% within the duration of the project construction.第二十四条 固定资产的管理。Article 24 Management of Fixed Assets机电物资部在联营体生产计划的基础上编制生产用设备的采购计划，经分管领导审核，报项目经理批准后，组织合同的评审及其采购、验收、建立实物帐，并递交相关资料及时到财务进行挂帐。机电物资部应加强对固定资产的实物管理工作，完善管理制度，定期与财务部门对帐，做到帐物、帐帐相符。A purchase program shall be madeby M&EDepartmentbased o

54、n the production plan,and after this purchase program has been checked by theleaders in charge and finallyapproved by Project Manager, the contract evaluation,purchase, check & acceptanceprocedure can be carried out, and related data and information shall be submittedto the Financial Office for

55、account. M&E Department shall strengthen and perfectthe management for the fixed assets, and check the account with Financial Officeperiodically, it shall be assured that the account confirms to real object, andaccount confirms to account.行政部应在联营体的年度预算内提出各种非生产用办公设备的采购计划， 经分管领导审 核，报项目经理批准后，组织采购、验

56、收、建立实物帐，并递交相关资料及时到财务进行挂 帐。A purchase program for office equipment, which is for non-productionpurpose, shall be made by Administrative Department with in the annual budget of the joint venture, and after this purchase program has been checked by the leaders in charge and finally approved by Project

57、Manager, the contract evaluation, purchase, check & acceptance procedure can be carried out, and related data and information shall be submitted to the Financial Office for account.财务部门负责按批准的采购计划筹集资金，并按规定的审批、支付程序结算采购款项； 负责按固定资产验收的有关手续分类建立固定资产财务帐和卡片。Financial Office shall be responsible for collecting funds in accordance with approved purchase program, and settle the purchase payment according to stipulated check and payment procedures, and also s