院所财务预算管理制度

精品文档精心整理精品文档可编辑的精品文档院所财务预算管理制度目录：1、财务预算管理制度【中英文对照版】2、院所财务预算管理制度财务预算管理制度FinancebudgetManagementSystem总则Chapter1:GeneralPrinciple第一条为促进企业建立健全内部约束机制，进一步规范企业财务管理行为，推动企业加强预算管理和XX有限公司（以下简称集团公司）实施全面预算管理的要求，结合实际情况，制定本制度。Clause1:Themanagementsystemismadebasedontherealityandtheobjectiveofestablishingtheinternalmanagementsystem,improvingfinancemanagementactivityofthecompany,strengtheningthefinancebudgetmanagementbetweenthecompanyandXXX(hereundermentionedasgroupcompanyinshort)。第二条本办法适用于XXX有限公司所属单位。Clause2ThesystemisapplicabletosubsidiariesofXXX财务预算基本内容Chapter2:Basiccontentoffinancebudget第三条预算管理是利用预算对企业内部各部门、各种财务及非财务资源进行分配、考核、控制，以便有效地组织和协调企业的生产经营活动完成既定的经营目标。Clause3Thefinancialbudgetistoallocate,manage,andcontrolthefinancialandnon-financialresourcesbetweendifferentdepartmentsofthecompany,sothatthebusinessoperationtargetcanbeachieved.第四条企业财务预算应当围绕企业的经营要求，以预算体系为基础，以经营利润为目标，以现金流为核心进行编制，并主要以财务预算报表形式予以充分反映。Clause4:Thefinancialbudgetshallservethebusinessoperationrequirementofthecompany,budgetsystemisfoundation,businessprofitisthetarget,andhardcoreiscashflow.Itshallbedisplayedbybudgetreport.第五条企业财务预算编制时间分为两种：①按年度编制，目的为预计全年度的全面经营情况和结果②按月度编制，目的为每月对生产经营的指导以及资金使用的提前筹划和控制。Clause5:Thetimingoffinancialbudgetcanbeformedintwoways:①formedannually,theobjectiveistoforecasttheannualbusinessoperationsituationandoutcomeannually②formedmonthly,theobjectiveistoprovideguidanceofbusinessguidancemonthly,planandcontrolofcapitalusage.预算组织分工Chapter3:organizationandworkarrangementofbudget第六条各企业总经理对企业财务预算的管理工作负总责，财务部负责财务预算管理事宜，并对总经理负责。Clause6thegeneralmanagerisresponsibleforthegeneralresponsibilityoffinancialbudget,financialdepartmentwillberesponsibleofspecificworkoffinancialbudgetandberesponsibleforgeneralmanger.第七条财务部主要拟订财务预算是根据生产部门和行政部门每月25日前提供的生产指标计划和行政部门费用计划来制定的。Clause7productiondepartmentandadministrationdepartmentprovidestheproductionplanandcostofadministrationon25theverymonth，thiswillbethebasisforfinancialbudgetmadebyfinancialdepartment.第八条企业内部生产、物资、行政等职能部门具体负责本部门业务涉及的财务预算的相关指标提供等工作，其部门主要负责人参与企业财务预算编制的工作，并对本部门财务预算执行结果承担责任。Clause8productiondepartment,materialdepartment,administrationdepartmentetc,willberesponsiblefortheprovidinginformationrelatedtothefinancialbudget.Themajorleaderofthedepartmentwillberesponsibleforformationoffinancialbudget,andberesponsiblefortheexecutionoutcome.财务预算的编制Chapter4Formationoffinancialbudget第九条预算编制是实现全面预算管理的关键环节，编制质量的高低直接影响预算执行结果。财务预算编制要在企业财务部制定的编制方针指引下进行。Clause9formationoffinancialbudgetisacriticalpart;thequalityoftheformationwilldirectlyaffecttheexecutionoutcome.formationoffinancialbudgetshallbecarriedoutwithintheguidelinesoffinancialdepartmentofthecompany.第十条企业编制财务预算要按照先业务预算后财务预算的流程进行，并按照各预算执行部门所承担经济业务的类型及其责任权限，编制成稿。Clause10formationoffinancialbudgetshallfollowtheprocessofbusinessbudgetfirst,financialbudgetsecond.Theformationshallfollowthebusinesstype,andresponsibilityofeachdepartment.第十一条业务预算是反映预算期内企业可能形成现金收付的生产经营活动(或营业活动)的预算，一般包括销售或营业预算、生产预算、制造费用预算、产品成本预算、营业成本预算、采购预算、期间费用预算等，企业可根据本制度第十条提供的数据编制。Clause11Businessbudgetisabudgetthatreflectsthecashreceiptandpaymentofbusinessactivity,itincludessalesandmanagementbudget,productionbudget,manufacturingbudget,productioncostbudget,businesscostbudget,procurementbudget,periodcostbudget.Thecompanycanformthebusinessbudgetaspertheclause10.第十二条财务预算主要以资金预算、预计资产负债表和预计损益表等形式反映。企业应当按照公司制定的财务预算编制基础表格和财务预算指标计算口径进行编制。Clause12Financialbudgetmainlyreflectedbycapitalbudget,forecastbalancesheet,profitandlosssheet.Thecompanyshallformtheitbythestipulatedexcelsheetformandcalculationstandard.第十三条编制企业财务预算，应按照“上下结合、分级编制、逐级汇总”的程序进行。按照下达目标、编制上报、审查平衡、审议批准、下达执行等编制程序进行编制，并制定详细的财务预算编制政策。Clause13formationoffinancialbudgetshallfollowtheprincipleof“Upanddowncombination,grading,stepbystepsummary”ItshallbeformedbytheprocessofTargetplacement,reporting,reviewing,approval,issuancetheimplementation,anddevelopadetailedfinancialbudgetpreparationpolicy.年度财务预算编制结束后，于当年11月底前将财务预算方案上报集团公司，经审查、汇总、平衡后批复各企业执行。月度预算于上月月底前将财务预算方案上报公司总经理处，经审查、汇总、平衡后批复各部门执行。Aftercompletionofannualfinancialbudget,itshallbereportedtogroupcompanybytheendofNovemberthatyear.Itshallbeexecutedafterreviewing,summaryandapproval.Monthlybudgetshallbereportedtogeneralmanagerbytheendofthepreviousmonth.Itshallbeexecutedafterreviewing,summaryandapproval.第十四条预算的编制日程：年度预算的编制，自预算年度上一年的10月1日开始至11月25日全部编制完成，并在次年1月底前分解落实财务预算指标。各企业要依照企业全面预算管理要求编排预算，并制订详细的编制日程和要求，确保财务预算的顺利编制。Clause14Datescheduleofbudgetformation.FromthebeginningofthebudgetyearonOctober1toNovember25,theannualbudgetpreparationshallbecompleted.BeforetheendofJanuaryoffollowingyear,financialbudgettargetsshallbeconfirmed.Thecompanyshallformthebudgetaspertheoverallbudgetmanagement’srequirement,andmakethespecificbudgetdateandrequirement,andmakesurethebudgetformationsmooth.财务预算的执行、控制与差异分析Chapter5Execution,controlandanalysisofFinancialbudget第十五条企业财务预算一经批复下达，各预算执行单位必须认真组织实施，并将财务预算指标层层分解，从横向和纵向落实到内部各部门、各单位、各环节和各岗位，形成全方位的财务预算执行责任体系。控制方法原则上依金额进行管理，同时运用项目管理、数量管理等方法。Oncetheclause15isapproved,eachdepartmentshallexecuteproperly.Overallfinancialbudgetshallbedividedproperlytodifferentdepartment,unitandposition.Controlmethodologyisbasedontheamountlimitmanagement,andatthesametime,applyingmethodologyofprojectmanagement,quantityetc.第十六条企业应当将财务预算作为预算期内组织、协调各项经营活动的基本依据，将年度预算细分为月份预算，以分期预算控制确保年度财务预算目标的实现。Clause16Thecompanyshouldorganizethefinancialbudgetasthebasisforthebusinessactivitiesduringthebudgetperiod,dividetheannualbudgetintomonthlybudgets,andensuretheimplementationoftheannualfinancialbudgettargetsbyperiodbudgetcontrol.第十七条企业应强化现金流量的财务预算管理，按时组织预算资金的收入，严格控制预算资金的支付，调节资金收付平衡，控制支付风险。对于预算内的资金拨付，按照授权审批程序执行。对于预算外的项目支出，应当按财务预算管理制度规范支付程序。对于无合同、无凭证、无手续的项目支出，不予支付。Clause17Thecompanyshouldstrengthenthecashflowoffinancialbudgetmanagement,timelyorganizebudgetfundsincome,strictlycontrolthebudgetfundspayment,adjustthebalanceoffundsreceiptandpayment,controltheriskofpayment.Fortheallocationoffundswithinthebudget,itshallbeexecutedaccordingtoapprovedauthorizedprocedures.Forextrabudgetaryprojectexpenditure,itshouldbepaidaccordingtothefinancialbudgetmanagementsystem.Fornocontract,noevidence,noproceduresfortheprojectexpenditure,notpayment.第十八条企业应当严格执行销售或营业、生产和成本费用预算，努力完成利润指标。一般情况下，没有预算的，要坚决控制其发生。对费用预算实行不可突破法，节约奖励，且预算项目之间原则上不得挪用。Clause18Enterprisesshouldstrictlyimplementthebudgetofsalesorbusiness,productionandcost.andstrivetocompletetheprofittarget.Undernormalcircumstances,ifthereisnobudget,tofirmlycontrolitsoccurrence.Theimplementationofthecostofthebudgetcan’tbebroke,savingincentives,andthebudgetbetweentheitemscannotbedivertedinprinciple.第十九条在日常控制中，企业应当健全凭证记录，完善各项管理规章制度，严格执行生产经营月度计划和成本费用的定额、定率标准，加强适时的监控。各预算管理职能部门都要相应建立财务预算管理簿，按预算的项目详细记录预算额、实际发生额、差异额、累计预算额、累计实际发生额、累计差异额。Clause19Indailycontrol,enterprisesshouldimprovetherecordofproof,improvethemanagementrulesandregulations,strictlyimplementthequotaforproductionandoperationofthemonthlyplan,strengthentimelymonitoring.Thebudgetmanagementfunctionsshouldbesetupcorrespondingfinancialbudgetmanagementbook,makedetailedrecordliketheactualamount,theamountofdifference,thecumulativebudget,thecumulativeactualamount,thecumulativedifference.第二十条在管理过程中，对纳入预算范围的项目由预算执行部门负责人进行控制，预算管理职能部门负责监督，并逐步借助计算机系统进行管理。Inthecourseofmanagement,theprojectincludedinthebudgetscopeiscontrolledbytheheadofthebudgetexecutivedepartment,thebudgetmanagementdepartmentisresponsibleforsupervision,andmanagethroughthecomputersystemmanagement.第二十一条企业必须建立财务预算报告制度，要求各预算执行部门每月报告财务预算的执行情况。对于财务预算执行中发生的新情况、新问题及出现偏差较大的重大项目，财务部应当责成有关预算执行部门查找原因，提出改进经营管理的措施和建议。Enterprisesmustestablishafinancialbudgetreportingsystem,requiringthebudgetexecutivedepartmenttoreporttheimplementationofthefinancialbudgetonamonthlybasis.Forthenewsituation,newproblemsandmajordeviationsintheimplementationofthefinancialbudget,thefinancedepartmentshouldinstructthebudgetexecutivedepartmenttofindthereasonsandremediationmeasuresandsuggestionstoimprovethemanagementandmanagement.预算差异分析报告应包括以下内容：Budgetdifferenceanalysisreportshallinclude:(一)本期预算额、本期实际发生额、本期差异额、累计预算额、累计实际发生额、累计差异额；Theactualamountofthecurrentperiod,thedifferenceinthecurrentperiod,theaccumulatedamountofthebudget,theaccumulatedactualamount,thecumulativedifference;(二)对差异额进行的分析；Analysisforthedifferentialamount.(三)产生不利差异的原因、责任归属、改进措施以及形成有利差异的原因和今后进行巩固、推广的建议。Thereasonsforthedifferences,theresponsibilitytaking,theimprovementmeasuresandthereasonsfortheformationoffavorabledifferencesandtherecommendationsforfutureconsolidationandpromotion.第二十二条企业财务管理部门应当利用财务报表监控财务预算的执行情况，及时向预算执行部门、乃至董事会或总经理办公会提供财务预算的执行进度、执行差异及其对企业财务预算目标的影响等财务信息，促进企业完成财务预算目标。Clause22Thefinancialmanagementdepartmentoftheenterpriseshallusethefinancialstatementstomonitortheimplementationofthefinancialbudgetandprovidefinancialinformationsuchastheprogressoftheimplementationofthefinancialbudgettothebudgetexecutivedepartment,theboardofdirectorsorthegeneralmanager'sofficeintime,theimplementationofthedifferencesandtheirimpactonthecorporatefinancialbudgetobjectives,Promotethebusinesstocompletethefinancialbudgettarget.财务预算的调整Chapter6adjustmentoffinancialbudget第二十三条下达执行的年度财务预算，一般不予调整。财务预算执行单位在执行中由于市场环境、经营条件、政策法规等发生重大变化，致使财务预算的编制基础不成立，或者将导致财务预算执行结果产生重大偏差的，可以调整财务预算。Clause23Issuedannualfinancialbudgetshallnotbeadjustedinprinciple.Ifthereissignificantchangeinmarketenvironment,operatingconditions,policiesandregulations,whichresultsinthebasisofthefinancialbudgetisnotestablished,orwillleadtosignificantdifferencesintheresultsoffinancialbudgetimplementation,thenthefinancialbudgetcanbeadjusted.第二十四条提出预算修正的前提。当某一项或几项因素向着劣势方向变化，影响财务预算目标的实现时，应首先挖掘与预算目标相关的其他因素的潜力，或采取其他措施来弥补，只有在无法弥补的情况下，才能提出财务预算修正申请。Clause24Thepreconditionofbudgetamendment.Whenaparticularorseveralfactorchangesinthedirectionoftheinferior,theimpactofthefinancialbudgetobjectivesshouldbefirstrealized,thepotentialofotherfactorsrelatedtothebudgettarget,orothermeasurestomakeup,applicationoffinancialbudgetamendmenthappensonlyintheirreparablecircumstances.第二十五条确需调整的财务预算，应当由预算执行部门逐级向集团公司管理层提出书面报告，阐述财务预算执行的具体情况、客观因素变化情况及其对财务预算执行造成的影响程度，提出财务预算的调整幅度。Clause25Thefinancialbudgetthatneedstobeadjustedshallbesubmittedbythebudgetexecutivedepartmenttothemanagementofthegroupcompanyinwritingtoexplainthespecificcircumstancesoftheimplementationofthefinancialbudget,thechangesintheobjectivefactorsandtheirimpactontheimplementationofthefinancialbudget,andmentiontheadjustmentrangeofbudget.企业财务管理部门应对预算执行单位的财务预算调整报告进行审核分析，集中编制企业年度财务预算调整方案，提交集团公司确认后方可下达执行。Thefinancialmanagementdepartmentofthecompanyshallreviewandanalyzethefinancialbudgetadjustmentreportofthebudgetperformingunit,andcompiletheannualfinancialbudgetadjustmentplan,andsubmitittothegroupcompanyforconfirmation.精品文档精心整理精品文档可编辑的精品文档2.11院所财务预算管理制度所院预算是对计划年度内所院财务收支规模、结构和资金渠道所作的预计。是计划年度内所院各项事业发展计划和工作任务在财务收支上的具体反映。是所院财务活动的基本依据。一、编制预算的原则收支统管。所院所有收支全部纳入预算管理，统筹兼顾。对预算的安排就是资金的安排，要对各类资金统筹调度、合理安排。积极稳妥。编制预算要坚持以收定支，量入为出，收支平衡，略有结余，不搞赤字预算。一切收支数字的预测和计算都要科学、严密、准确、真实。以法理财。收支预算是所院财务工作的重要基础，预算的编制过程也是贯彻国家有关方针政策、法规制度，规范财务管理的过程。预算编制的要求、程序、方法。二、编制所院财务预算的基本要求所院收支预算的编制是一项非常严肃的工作，必须遵循一定的原则。编制预算是所院预算管理的基础环节，为保证预算编制的科学、合理、必须先期做好各项准备工作。对上年预算执行情况进行全面分析研究，通