外资企业-财务管理制度

外资企业财务管理制度

有限公司财务管理制度WeishanHanjiameiDecorationMaterialsCo.,Ltd.FinancialManagementRegulations财务管理制度FinancialManagementRegulations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，爱护本公司和投资人各方的利益，依据国家有关外商投资企业的法律、法规等，特制定本制度。1.Thissystemisherebyestablishedinthelistofnationallawsandregulationsregardingtoforeigninvestmententerpriseinordertowellmanageandsupervisefinancialaffairsofthiscompanyandprotectinterestsofthecompanyandinvestors.其次条本制度适用于有限公司。2.ThissystemisapplicabletoWeishanHanjiameiDecorationMaterialsCo.,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.AllfinancialactivitiesofthiscompanyconformtoChineselaws,regulationsandthissystem,receiveinspectionandsupervisionofstatefinancialandtaxauthorityandareresponsibletoboardofdirectorsandinvestors.第四条公司各部门和职员办理财会及财会相关事务，必需遵守本制度。4.Departmentsandemployeesofthiscompanyshallabidebythissystemwheninvolvedinfinancialaffairsorsuchaffairsconcerned.其次章现金管理第五条严格依据中国人民银行规定的现金管理方法和财政部关于企业单位货币资金管理和限制的规定，办理有关现金收支业务。5.HandlecashreceiptsandpaymentsstrictlyinaccordancewithCashManagementMethodsformulatedbyChinesePeople’sBankandStipulationsonManagingandControllingCurrencyandCapitalbyfinancialdepartment.第六条办理现金收支业务时，应当遵守以下规定：26.Followingrulesmustbeobservedwhenhandlingcashreceiptsandpayments:1.依据现金管理规定，现金应限制在核定库存限额之内。Amountofcashshallnotbebeyondauthorizedstockaccordingtocashmanagementstipulation.2.凡各项业务收入的现金必需当日交存银行。Allcashreceiptsshallbedepositedintactinthebankeachday.3.与单位之间的经济往来，除零星小额的支付可以运用现金外，必需通过银行结算。Alleconomictransactionswithotherunitsshallbesettledamongbanksexceptthatpettycashdisbursementcanbemadebyimprest.4.向银行存入和支取现金的凭证，必需照实注明现金来源和用途。Faithfullyindicatesourceandpurposeofcashineachvoucherofsavinganddrawingmoneyinandfrombank.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\。Donotreplacestockcashwithsubstandardvoucher,namely\inCashStock\6.不准谎报用途套取现金。Donotdrawcashbyanyfalseexcuse.7.不准用银行账户代其他单位和个人存入或支取现金。Donotusetheaccounttosaveordrawcashofotherunitsandindividuals.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\。Donotsavecashfromrevenueofthecompanyinbankinthenameofindividuals.Publicmoneynotintheaccountisnotallowedtoretain,noris\9.不准用收入的现金\坐支\。3Donotuserevenuecashtomeetexpenses.第七条现金的运用范围：7.Eventscoveredbycash:1.支付给职工的工资、奖金等。Payandpremium.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。Localtravelingexpense,nonlocaltravelingexpense.tablemoney,travelingexpensesforvisitingfamilyetc.3.支付给临时工、外包工的劳务酬劳或其他服务费用。Recompensetocasuallaborersandcontractorsorotherservice4.按银行规定结算起点1000元以下的零星支出。Pattypaymentbelow1000RMBbystipulationofbank.5.按央行规定需支付现金的其他支出。Otherpaymentsrequiredtocoverwithcashbystipulationsofcentralbank.第八条凡超过2000元以上的现金支出，必需提前二天报财务部，以便刚好向银行预约提款。8.Paymentsofover2000RMBshallbereportedtofinancialdepartmenttwodaysinadvancesothatthedepartmentcandrawcashfrombankintime.第九条财务部应建立现金、银行存款日记账，依据业务发生的先后依次逐笔序时登记。每日终了，应依据登记的\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\的余额必需与\现金\总账科目的余额核对相符。9.Financialdepartmentshallestablishcashjourneyandjourneyofcashinbankandchronologicallyregistertheevents.Checkbalanceonthe\makeitaccordantwithactualstock,attheendofeachday.Balanceof\Journey\4第三章备用金管理第十条公司对现金支付常见的部门和个人，实行限额备用金制度；经批准运用备用金的，运用完毕应刚好到财务部门结账。10.Limitforreservesisappliedtothosedepartmentsandindividualsusingcashfrequently;theaccountsshallbesettledinfinancialdepartmentpromptlyafterreservefundisused.第十一条借款审批手续：11.Examiningandapprovingprocedureofborrowingreservefund:1.凡因工作须要借用备用金的，须部门经理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。Directorsofdepartmentsorpersonsinvolvedshallputforwardloanapplicationifthemoneyisneededforbusiness.Theborrowingshallbecheckedandapprovedbyfinancialmanagerfirstandthenbygeneralmanager.2.经核准借用备用金，必需填制《借款凭证》，并需提前2天到财务部门预约，以便到银行提款。ReservefundborrowingrequiresLoanNotetobefilledandnoticetofinancialdepartmenttwodaysinadvancethatthedepartmenthasenoughtimetodrawcashfrombank.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。PurposeandreasonableamountoffundborrowingarerequiredtobewritteninLoanNote,checkedandapprovedbyfinancialmanagerandgeneralmanager.第十二条备用金限额规定：部门经理最高5000元，一般员工最高2000元；特别状况需超出限额的，须经总经理审批。5

算开支范围内的项目，财务部审核，经副总经理、总经理审批。临时支配外开支，各部门提交报告，先报财务负责人审核，后报副总经理、总经理审批，重大事项报董事长或经董事会审批。Financialdepartmentshallarrangefundaccordingtothebudgettoensureallexpensesaremet.Approveditemsinthelistofexpensebudgetshallbecheckedbyfinancialdepartmentandapprovedbydeputygeneralmanagerandgeneralmanager.Astoitemsofexpensesbeyondbudget,eachdepartmentshallsubmitareporttopersoninchargeoffinancefirstforcheck,thentodeputygeneralmanagerandgeneralmanagerforapprovalandtochairmanofboardorboardofdirectorsforfurtherapprovalifmajoreventsareconcerned.第三十四条审批人员和权限34.Personinchargeofcheckingandapprovingandlimitsofauthority财务开支总经理负责，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日常管理工作，副总经理在总经理的授权下审批各相关部门额度内费用开支。重大财务开支事项需经董事会或董事会授权批准。Generalmanagerisresponsibleforapprovingexpenses,personinchargeoffinance,authorizedbygeneralmanager,isresponsibleforauthorizedbygeneralmanager,isresponsibleforapprovingexpenseswithinration.Majorexpenserequiresapprovalofboardofdirectorsorapprovalauthorizedbyboardofdirectors.第三十五条审批内容及额度35.Expensesandtherationforapproval公司的日常费用开支无论额度大小均有各部门经理提出后，送交财务负责人审查核定，财务负责人签署看法后，报副总经理、总经理审批。重大财务开支事项如对外投资、固定资产购置、巨额日常开支等，总经理报董事长或经董事会审批。Runningexpenseswhethersubstantiveorsmallareputforwardbydirectorofeachdepartmentanddeliveredtofinancialdirectorforcheckandratificationbeforetheyarereportedtodeputygeneralmanagerandgeneralmanagerforcheckandapproval.Majoreventssuchasexternalinvestment,purchaseoffixedassetsandsubstantiverunningexpensesshallbereportedbygeneralmanagertochairmanofboardorboardofdirectorsforcheckandapproval.第三十六条审批程序36.CheckandApprovalProcedures111.各部门职员经办的开支项目，经部门经理确认，后报财务负责人核准，审签后再报副总经理、总经理审批。Itemsofexpensehandledbystaffofeachdepartmentshallbeconfirmedbydirectorofthedepartmentfirst,thenreportedtodirector,theyshallbesubmittedtodeputygeneralmanagerandgeneralmanagerforcheckandapproval.2.各部门经理经办的开支项目，干脆报财务负责人核准签认，按审批权限再报副总经理、总经理审批。Expenseshandledbydirectorofeachdepartmentshallbedirectlyreportedtofinancialdirectorforcheckandsignaturefirstandthentodeputygeneralmanagerandgeneralmanagerforapproval.3.副总经理及高级管理人员经办的开支事项，按审批权限，先报财务负责人审核签认，审签后再报总经理审批。Expenseitemshandledbygeneralmannerandsenioradministrativestaffshallbereportedtofinancialdirectorfirstandthentogeneralmanagerforcheckandapproval.4.总经理经办的开支事项，经财务负责人、副总经理审核签认，再报董事长或董事会授权董事审批。Expenseitemshandledbygeneralmanagershallbecheckedandapprovedbyfinancialdirectoranddeputygeneralmanagerfirstandthenbychairmanofboardorexecutivedirectorauthorizedbyboardofdirectors.5.董事会、股东大会开支事项，董事会秘书或办公室提出并初审，审签后送财务负责人审核签认，审签后再报副总经理、总经理审批，重大开支或特别事项开支需报董事长审批的，总经理呈报董事长审批。Expensesofboardofdirectorsandgeneralmeetingofshareholdersshallbeputforwardandfirstcheckedbysecretaryoftheboardorofficeoftheboard,thencheckedandsignedbyfinancialdirectorandfinallyreportedtogeneralmanagerforcheckandapproval.Substantiveexpenseorexpenseforextraordinaryitemsrequiresreportbygeneralmanagertochairmanofboardforcheckandapproval.126.监事会开支事项，监事长或办公室提交并进行初审和审签，财务负责人审核签认后报总经理审批。Expenseofsupervisorycommitteeshallbecheckedandsignedbydirectorofcommitteefirstandthenbyfinancialdirectorandgeneralmanagersuccessively.第三十七条一般付款程序37.Generalproceduresofpayment公司全部款项支付，均需各部门提前提出付款支配，报财务部做好资金支配，并在付款时填写《付款审批单》或《费用报销单》，按审批程序签批后，财务部付款。FinancialdepartmentshallarrangefundaccordingtopaymentplanmadebyeachdepartmentinadvanceandmeetpaymentsafterfillinginPaymentCheckandApprovalNote(paidbytransferringaccounts)orExpenseReimbursementNote(paidbycash)andgoingthroughapprovalprocedures.第三十八条严格执行及例外事项38.Strictexecutionandexceptionalitems各部门各单位的报销人，必需严格按本规定执行，不得越级、越权报销，不得违反财务开支审批程序。因特别状况应急报销开支的，或因分管领导不在而必需开支的，开支后应马上补办审批手续。Personsofanydepartmentsubmittinganexpenseaccountshalladheretothisstipulation.Anyapplicationforreimbursementbypassingtheimmediateleadershiporexceedingtheauthorityornotaccordantwiththecheckandapprovalprocedureisnotallowed.Checkandapprovalprocedureshallbehandledafterthereimbursementprovidedthereimbursementisurgentunderspecialconditionsorimmediatesuperiorisnotin.第三十九条财务监督39.Supervisionoffinancialaffairs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。13Financialdirectororfinancialstaffinvolvedintheproceduresimplementationareentitledtoraiseinquiryonunreasonableexpenseandsuspendthepayment.第四十条签订合同及财务参与40.Participatingincontractsigning批量选购 或重要项目须按《经济合同法》要求签订合同，财务必需参与合同的签订工作。FinancialdepartmentshallparticipateincontractsigningofbatchpurchaseormajoritemsaccordingtoEconomicContractLaw.公司签订的全部合同，须报送财务一份作为付款依据，并财务部负责贴花、存档。Financialdepartmentshallhaveoneoriginalofallcontractsaspaymentproofandisresponsibleforstickingstampandfiling.第四十一条合法开支及违规责任41.Legalexpensesandliability各项开支必需严格遵守财经法纪，遵守财务开支规定；凡是违反规定报销的，应按经办、审核、审签、审批权限分别担当有关责任。Lawsanddisciplineoffinanceandeconomicsandstipulationsoffinancialaffairsshallbeobserved;Personsinvolvedinactsofreimbursementviolatingthestipulationshallassumerelativeresponsibilityaccordingtothelimitforauthorityofhandling,checking,signingandapproving.第四十二条报账要求42.Requirementsforreimbursement付款单据齐全、内容真实、用途明确、计算精确、时间清晰、粘贴整齐、坚固，严禁白条报账。对不按要求报账的，财务部有权拒绝受理。Completepaymentvouchers,truecontent,explicitpurpose,correctcalculation,certaintime,neatandfirmpaste.Isnotqualifiedforrenderinganaccount.Financialdepartmentisjustifiedtorefusetheapplicationforreimbursementiftheprocedureisnothandledproperly.第四十三条工程项目的付款程序1443.Procedureofengineeringpayment1.公司全部工程项目，必需填写呈批件报总经理批准立项。Allengineeringprojectstobecarriedoutshallbereportedandapprovedbygeneralmanager.2.呈批件中必需具体说明工程项目的实施目的、地点、具体方案、施工方及项目造价。Thereshallbepurpose,site,detailedscheme,partyinchargeofconstructionandcostinapplicationreport.3.总经理批准的呈批件必需抄送财务负责人。报批部门依据总经理批准的呈批件与施工方签订合同。合同一式四份，双方—各执两份。其中一份给财务部备案，另一份交办公室保管备案。Copyofapplicationapprovedbygeneralmanagershallbemadeforfinancialdirector.Applicationdepartmentsignscontractwithpartyinchargeofconstructionaccordingtothereportapprovedbygeneralmanager.Thereshallbefourcopiesofcontractwitheachpartyholdingtworespectively.Onecopyistofinancialdepartmentforfilingandtheothertoofficeforfiling.4.财务部门依据合同约定及工程实际进度支配付款。Financialdepartmentwillarrangepaymentaccordingtocontractandactualprogress.5.工程竣工后，设备部门对工程质量进行竣工验收，并填写工程验收单，阅历收合格的工程项目，财务部凭工程验收单、发票及《付款审批单》，支付工程余款。Afterprojectiscompleted,equipmentdepartmentisresponsibleforcheckingtheengineeringbeforeacceptanceandfillinginreceipt.Iftheengineeringisuptostandard,financialdepartmentwilltheremainingsumbasedonengineeringreceipt,invoiceandpaymentapprovalnote.第四十四条固定资产的付款程序44.Procedureoffixedassetspayment15

1.公司有关部门如需添置固定资产，必需填写呈批件报总经理批准。呈批件中必需具体说明该固定资产用途、性能、价格。Purchaseofanyfixedassetrequiresapprovalbygeneralmanageronapplicationreport.Thereshallbedetailedspecificationoffunction,performanceandpriceoftheproductinapplicationreport.2.总经理批准的呈批件必需抄送财务负责人，同时抄送设备部门。申请部门依据总经理批准的呈批件到设备部门填写设备添置更新申请单，大型设备需进行设备选型论证，再与供货方签订购销合同。合同一式四份，双方各执两份。其中一份给财务负责人，另一份交办公室保管。Acopyoftheapplicationreportapprovedbygeneralmanagershallbemadeforfinancialdirectorandequipmentdepartmentaswell.Thentheapplicationdepartmentshallgotoequipmentdepartmenttofillinequipmentpurchaseandrenewalapplicationnoteaccordingtotheapplicationreportapprovedbygeneralmanager.Astothoselargeequipments,demonstrationshallbemadebeforethepurchasecontractissigned.Therearefourcopiesofthecontractwitheachpartyholdingtwo.Onecopyisforfinancialdirectorandtheotherisintheofficeforfiling.3.固定资产到货后，设备及有关部门验收并填写验收单，验收合格后，设备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，财务部门凭《付款审批单》付款。Equipmentdepartmentandrelativedepartmentshallchecktheproductondeliveryandfillinreceiptifitisuptothestandard.Equipmentdepartmentshallthennumbertheasset,labelitwith\asset\andhandthereceiptwithinvoicetofinancialdepartmentforpaymentbyPaymentCheckandApprovalNote.第四十五条原辅料选购 的付款程序45.Procedureofrawandsubsidiarymaterialspayment1.仓库依据库存状况及最低库存量的要求，发觉库存不足，向主管领导提出申请，并填写申购单。PersoninstorehouseshallputforwardapplicationtothedirectorandfillinPurchaseOrderifstockstherearelessthantheminimum16requirement.2.经过主管领导签字的申购单交选购 部门选购 ；并复印一份交财务部门。PurchasedepartmentisresponsibleforthepurchaseaccordingtoPurchaseOrdersignedbythedirector;onecopyofthenoteshallbedeliveredtofinancialdepartment.3.原辅料到货后，放在仓库的待检区域，公司QC人员对釆购的原辅料进行检查。Putthepurchasedrawandsubsidiarymaterialsintheareatobeinspectedinthestorehouse.QCstaffisresponsibleforcheckingtherawandsubsidiarymaterials.4.仓库管理人员依据QC人员的检验单和合格证，办理入库手续。选购 部门凭入库单和发票及《付款审批单》到财务部门办理付款手续。StorehousepersonnelshallhandletheprocedureforputtinginstorageaccordingtoinspectionnoteandqualitycertificateissuedbyQCstaff.Purchasedepartmentshallhandlepaymentprocedureinfinancialdepartmentbystoragenote,invoice(Purchasecontractshallbeattachedifitissigned)aidPaymentCheckandApprovalNoteaswell.第四十六条办公用品的付款程序46.Procedureofofficeappliancepayment1.办公用品依据库存状况及最低库存量的要求，发觉库存不足，向主管领导提出申请，并填写申购单。OfficestaffshallputforwardapplicationtothedirectorandfillinPurchaseOrderifstockstherearelessthantheminimumrequirement.2.经过主管领导签字的申购单交选购 部门选购 ；并复印一份交财务部门。PurchasedepartmentisresponsibleforthepurchaseaccordingtoPurchaseOrdersignedbythedirector;onecopyofthenoteshallbedeliveredtofinancialdepartment.173.办公用品到货后，办公室开具入库单，办理入库验收手续。Officepersonnelshallissuestoragenoteofthepurchasedapplianceandhandleproceduresforcheckbeforeacceptance.4.釆购人员凭入库单和购货发票，到财务部门办理付款手续。Purchasershallhandlepaymentprocedureinfinancialdepartmentbystoragenoteandpurchaseinvoice.第四十七条财务开支审批流程图47.Flowchartofcheckingandapprovingfinancialexpenses18注：银行付款—《付款审批单》Remark:paymentbybank—PaymentCheckandApprovalNote现金报销―《费用报销单》、《差旅费报销单》CashReimbursement—ReimbursementNoteforExpenses,ReimbursementNoteforTravelingExpenses借款―《借款单》Loan—LoanNote第七章存货管理第四十八条本制度所指存货为五大类，包括：48.Thissystemisapplicabletofivecategoriesofinventories,including:1.材料类，包括各种原材料、协助材料及燃料等；Materials,includingrawmaterials,subsidiarymaterialsandfuesofallkinds;2.低值易耗品，包括生产用低值易耗品、非生产用低值易耗品；Consumablesusedforproductionorfornon-production;3.包装物；Packingmaterial