外资企业财务管理制度

外资企业财务管理制度精选资料外资企业财务管理制度有限公司财务管理制度WeishanHanjiameiDecorationMaterialsCo,LtdFinancialManagementRegulations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保护本公司和投资人各方的利益根据国家有关外商投资企业的法律、法规等特制定本制度。Thissystemisherebyestablishedinthelistofnationallawsandregulationsregardingtoforeigninvestmententerpriseinordertowellmanageandsupervisefinancialaffairsofthiscompanyandprotectinterestsofthecompanyandinvestors第二条本制度适用于有限公司。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。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须遵守本制度。Departmentsandemployeesofthiscompanyshallabidebythissystemwheninvolvedinfinancialaffairsorsuchaffairsconcerned第二章现金管理第五条严格按照中国人民银行规定的现金管理办法和财政部关于企业单位货币资金管理和控制的规定办理有关现金收支业务。HandlecashreceiptsandpaymentsstrictlyinaccordancewithCashManagementMethodsformulatedbyChinesePeoplesBankandStipulationsonManagingandControllingCurrencyandCapitalbyfinancialdepartment第六条办理现金收支业务时应当遵守以下规定：Followingrulesmustbeobservedwhenhandlingcashreceiptsandpayments:按照现金管理规定现金应控制在核定库存限额之内。Amountofcashshallnotbebeyondauthorizedstockaccordingtocashmanagementstipulation凡各项业务收入的现金必须当日交存银行。Allcashreceiptsshallbedepositedintactinthebankeachday与单位之间的经济往来除零星小额的支付可以使用现金外必须通过银行结算。Alleconomictransactionswithotherunitsshallbesettledamongbanksexceptthatpettycashdisbursementcanbemadebyimprest向银行存入和支取现金的凭证必须如实注明现金来源和用途。Faithfullyindicatesourceandpurposeofcashineachvoucherofsavinganddrawingmoneyinandfrombank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,namelyinCashStock不准谎报用途套取现金。Donotdrawcashbyanyfalseexcuse不准用银行账户代其他单位和个人存入或支取现金。Donotusetheaccounttosaveordrawcashofotherunitsandindividuals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。DonotsavecashfromrevenueofthecompanyinbankinthenameofindividualsPublicmoneynotintheaccountisnotallowedtoretain,noris不准用收入的现金坐支。Donotuserevenuecashtomeetexpenses第七条现金的使用范围：Eventscoveredbycash:支付给职工的工资、奖金等。Payandpremium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,nonlocaltravelingexpensetablemoney,travelingexpensesforvisitingfamilyetc支付给临时工、外包工的劳务报酬或其他服务费用。Recompensetocasuallaborersandcontractorsorotherservice按银行规定结算起点元以下的零星支出。PattypaymentbelowRMBbystipulationofbank 按央行规定需支付现金的其他支出。Otherpaymentsrequiredtocoverwithcashbystipulationsofcentralbank第八条凡超过元以上的现金支出必须提前二天报财务部以便及时向银行预约提款。PaymentsofoverRMBshallbereportedtofinancialdepartmenttwodaysinadvancesothatthedepartmentcandrawcashfrombankintime第九条财务部应建立现金、银行存款日记账按照业务发生的先后顺序逐笔序时登记。每日终了应根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须与现金总账科目的余额核对相符。FinancialdepartmentshallestablishcashjourneyandjourneyofcashinbankandchronologicallyregistertheeventsCheckbalanceonthemakeitaccordantwithactualstock,attheendofeachdayBalanceofJourney第三章备用金管理第十条公司对现金支付频繁的部门和个人实行限额备用金制度经批准使用备用金的使用完毕应及时到财务部门结账。Limitforreservesisappliedtothosedepartmentsandindividualsusingcashfrequentlytheaccountsshallbesettledinfinancialdepartmentpromptlyafterreservefundisused第十一条借款审批手续：Examiningandapprovingprocedureofborrowingreservefund:凡因工作需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。DirectorsofdepartmentsorpersonsinvolvedshallputforwardloanapplicationifthemoneyisneededforbusinessTheborrowingshallbecheckedandapprovedbyfinancialmanagerfirstandthenbygeneralmanager经核准借用备用金必须填制借款凭证并需提前天到财务部门预约以便到银行提款。ReservefundborrowingrequiresLoanNotetobefilledandnoticetofinancialdepartmenttwodaysinadvancethatthedepartmenthasenoughtimetodrawcashfrombank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：部门经理最高元一般员工最高元特殊情况需超出限额的须经总经理审批。算开支范围内的项目财务部审核经副总经理、总经理审批。临时计划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。FinancialdepartmentshallarrangefundaccordingtothebudgettoensureallexpensesaremetApproveditemsinthelistofexpensebudgetshallbecheckedbyfinancialdepartmentandapprovedbydeputygeneralmanagerandgeneralmanagerAstoitemsofexpensesbeyondbudget,eachdepartmentshallsubmitareporttopersoninchargeoffinancefirstforcheck,thentodeputygeneralmanagerandgeneralmanagerforapprovalandtochairmanofboardorboardofdirectorsforfurtherapprovalifmajoreventsareconcerned第三十四条审批人员和权限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,isresponsibleforapprovingexpenseswithinrationMajorexpenserequiresapprovalofboardofdirectorsorapprovalauthorizedbyboardofdirectors 第三十五条审批内容及额度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意见后报副总经理、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。RunningexpenseswhethersubstantiveorsmallareputforwardbydirectorofeachdepartmentanddeliveredtofinancialdirectorforcheckandratificationbeforetheyarereportedtodeputygeneralmanagerandgeneralmanagerforcheckandapprovalMajoreventssuchasexternalinvestment,purchaseoffixedassetsandsubstantiverunningexpensesshallbereportedbygeneralmanagertochairmanofboardorboardofdirectorsforcheckandapproval第三十六条审批程序CheckandApprovalProcedures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各部门经理经办的开支项目直接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殊事项开支需报董事长审批的总经理呈报董事长审批。Expensesofboardofdirectorsandgeneralmeetingofshareholdersshallbeputforwardandfirstcheckedbysecretaryoftheboardorofficeoftheboard,thencheckedandsignedbyfinancialdirectorandfinallyreportedtogeneralmanagerforcheckandapprovalSubstantiveexpenseorexpenseforextraordinaryitemsrequiresreportbygeneralmanagertochairmanofboardforcheckandapproval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Generalproceduresofpayment公司所有款项支付均需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 Strictexecutionandexceptionalitems各部门各单位的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。因特殊情况应急报销开支的或因分管领导不在而必须开支的开支后应立即补办审批手续。Personsofanydepartmentsubmittinganexpenseaccountshalladheretothisstip ulationAnyapplicationforreimbursementbypassingtheimmediateleadership orexceedingtheauthorityornotaccordantwiththecheckandapprovalprocedur eisnotallowedCheckandapprovalprocedureshallbehandledafterthereimbursementprovide dthereimbursementisurgentunderspecialconditionsorimmediatesuperiorisnotin第三十九条财务监督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。Financialdirectororfinancialstaffinvolvedintheproceduresimplementationareentitledtoraiseinquiryonunreasonableexpenseandsuspendthepayment第四十条签订合同及财务参与Participatingincontractsigning批量采购或重要项目须按经济合同法要求签订合同财务必须参加合同的签订工作。FinancialdepartmentshallparticipateincontractsigningofbatchpurchaseormajoritemsaccordingtoEconomicContractLaw公司签订的所有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 Legalexpensesandliability各项开支必须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、审批权限分别承担有关责任。LawsanddisciplineoffinanceandeconomicsandstipulationsoffinancialaffairsshallbeobservedPersonsinvolvedinactsofreimbursementviolatingthestipulationshallassumerelativeresponsibilityaccordingtothelimitforauthorityofhandling,checking,signingandapproving第四十二条报账要求Requirementsforreimbursement付款单据齐全、内容真实、用途明确、计算准确、时间清楚、粘贴整齐、牢固严禁白条报账。对不按要求报账的财务部有权拒绝受理。Completepaymentvouchers,truecontent,explicitpurpose,correctcalculation,certaintime,neatandfirmpasteIsnotqualifiedforrenderinganaccountFinancialdepartmentisjustifiedtorefusetheapplicationforreimbursementiftheprocedureisnothandledproperly第四十三条工程项目的付款程序Procedureofengineeringpayment公司所有工程项目必须填写呈批件报总经理批准立项。Allengineeringprojectstobecarriedoutshallbereportedandapprovedbygeneralmanager呈批件中必须详细说明工程项目的实施目的、地点、详细方案、施工方及项目造价。Thereshallbepurpose,site,detailedscheme,partyinchargeofconstructionandcostinapplicationreport总经理批准的呈批件必须抄送财务负责人。报批部门根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。CopyofapplicationapprovedbygeneralmanagershallbemadeforfinancialdirectorApplicationdepartmentsignscontractwithpartyinchargeofconstructionaccordingtothereportapprovedbygeneralmanagerThereshallbefourcopiesofcontractwitheachpartyholdingtworespectivelyOnecopyistofinancialdepartmentforfilingandtheothertoofficeforfiling财务部门根据合同约定及工程实际进度安排付款。Financialdepartmentwillarrangepaymentaccordingtocontractandactualprogress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经验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,equipmentdepartmentisresponsibleforcheckingtheengineeringbeforeacceptanceandfillinginreceiptIftheengineeringisuptostandard,financialdepartmentwilltheremainingsumbasedonengineeringreceipt,invoiceandpaymentapprovalnote第四十四条固定资产的付款程序Procedureoffixedassetspayment公司有关部门如需添置固定资产必须填写呈批件报总经理批准。呈批件中必须详细说明该固定资产用途、性能、价格。PurchaseofanyfixedassetrequiresapprovalbygeneralmanageronapplicationreportThereshallbedetailedspecificationoffunction,performanceandpriceoftheproductinapplicationreport总经理批准的呈批件必须抄送财务负责人同时抄送设备部门。申请部门根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。AcopyoftheapplicationreportapprovedbygeneralmanagershallbemadeforfinancialdirectorandequipmentdepartmentaswellThentheapplicationdepartmentshallgotoequipmentdepartmenttofillinequipmentpurchaseandrenewalapplicationnoteaccordingtotheapplicationreportapprovedbygeneralmanagerAstothoselargeequipments,demonstrationshallbemadebeforethepurchasecontractissignedTherearefourcopiesofthecontractwitheachpartyholdingtwoOnecopyisforfinancialdirectorandtheotherisintheofficeforfiling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。EquipmentdepartmentandrelativedepartmentshallchecktheproductondeliveryandfillinreceiptifitisuptothestandardEquipmentdepartmentshallthennumbertheasset,labelitwithassetandhandthereceiptwithinvoicetofinancialdepartmentforpaymentbyPaymentCheckandApprovalNote第四十五条原辅料采购的付款程序Procedureofrawandsubsidiarymaterialspayment仓库根据库存情况及最低库存量的要求发现库存不足向主管领导提出申请并填写申购单。PersoninstorehouseshallputforwardapplicationtothedirectorandfillinPurchaseOrderifstockstherearelessthantheminimumrequirement经过主管领导签字的申购单交采购部门采购并复印一份交财务部门。PurchasedepartmentisresponsibleforthepurchaseaccordingtoPurchaseOrdersignedbythedirectoronecopyofthenoteshallbedeliveredtofinancialdepartment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。PutthepurchasedrawandsubsidiarymaterialsintheareatobeinspectedinthestorehouseQCstaffisresponsibleforcheckingtherawandsubsidiarymaterials仓库管理人员根据QC 人员的检验单和合格证办理入库手续。采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。StorehousepersonnelshallhandletheprocedureforputtinginstorageaccordingtoinspectionnoteandqualitycertificateissuedbyQCstaffPurchasedepartmentshallhandlepaymentprocedureinfinancialdepartmentbystoragenote,invoice(Purchasecontractshallbeattachedifitissigned)aidPaymentCheckandApprovalNoteaswell第四十六条办公用品的付款程序Procedureofofficeappliancepayment办公用品根据库存情况及最低库存量的要求发现库存不足向主管领导提出申请并填写申购单。OfficestaffshallputforwardapplicationtothedirectorandfillinPurchaseOrderifstockstherearelessthantheminimumrequirement经过主管领导签字的申购单交采购部门采购并复印一份交财务部门。PurchasedepartmentisresponsibleforthepurchaseaccordingtoPurchaseOrdersignedbythedirectoronecopyofthenoteshallbedeliveredtofinancialdepartment办公用品到货后办公室开具入库单办理入库验收手续。Officepersonnelshallissuestoragenoteofthepurchasedapplianceandhandleproceduresforcheckbeforeacceptance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Flowchartofcheckingandapprovingfinancialexpenses注：银行付款付款审批单Remark:paymentbybankPaymentCheckandApprovalNote现金报销费用报销单、差旅费报销单CashReimbursementReimbursementNoteforExpenses,ReimbursementNoteforTravelingExpenses借款借款单 LoanLoanNote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：Thissystemisapplicabletofivecategoriesofinventories,including:材料类包括各种原材料、辅助材料及燃料等Materials,includingrawmaterials,subsidiarymaterialsandfuesofallkinds低值易耗品包括生产用低值易耗品、非生产用低值易耗品Consumablesusedforproductionorfornonproduction包装物Packingmaterials在产品与半成品Workinprogressandsemifinishedproducts产成品。finishedproducts第四十九条采购Purchase生产用材料采购部门负责采购。购货必须以有计划为原则生产部门根据月度或年度生产计划填制请购单请购单上应详细注明材料的性能要求、精度等级、规格型号、数量等。PurchasedepartmentisresponsibleforpurchasingmaterialsforproductionPurchaseplanisanessentialProductiondepartment,byreferringtomonthlyandannualproductionplan,shallfillingrade,specificationandtypeandquantityareindicated金额在万元以下的生产用材料请购生产部门负责人负责审核批准经审批同意的交釆购部门负责釆购。Purchaseofmaterialsforproductionwiththesumbelow,requirescheckandapprovalofpersoninchargeofproductiondepartmentonlyandthenisimplementedbypurchasedepartment申请采购金额在万元以上的请购单经生产部负责人审批后采购部门应及时审核确认是否必须购置如确实必须购置则采购部门负责人签字后将请购申请书上报总经理总经理审批后及时转发至采购部门和财务部落实采购任务和购置资金。采购部门应及时按请购申请的要求采购材料。Purchaseofmaterialsinexcessof,requirescheckandapprovalofdirectorofproductiondepartmentfirst,thenshallbecheckedbypurchasedepartmentastowhetherthepurchaseisanecessary,ifso,signedbydirectorofpurchasedepartmentandreportedtogeneralmanagerAfterapprovalofgeneralmanager,PurchaseOrderwillbetransmittedtopurchasedepartmentandfinancialdepartmentforittocarryoutthepurchaseandallocatethefundPurchasedepartmentshallpromptlybuythematerialsinaccordancewiththeapplication质检部门需用的易耗品质检人员提出请购申请金额在万元以下的请购单经质检部门经理审批确认后交采购部门负责釆购金额在万元以上的请购单遵照以上木条第款规定处理。QCstaffshallputforwardapplicationforpurchaseofconsumablesneededbyQCdepartmentPurchasebelow,requirescheckandapprovalofdirectorofQCdepartmentotherwise,followabovestipulation采购部门根据请购单上详细列明的品名、数量、质量进行釆购釆购时应货比三家经济实用。