外资企业 财务管理制度－精品完整版.doc

有限公司 Co., Ltd. Financial Management Regulations 财 务 管 理 制 度 Financial Management Regulations 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。 1. This system is hereby established in the list of national laws and regulations regarding to foreign investment enterprise in order to well manage and supervise financial affairs of this company and protect interests of the company and investors. 第二条 本制度适用于有限公司。 2. This system is applicable to Co., 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. All financial activities of this company conform to Chinese laws, regulations and this system, receive inspection and supervision of state financial and tax authority and are responsible to board of directors and investors. 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。 4. Departments and employees of this company shall abide by this system when involved in financial affairs or such affairs concerned. 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。 5. Handle cash receipts and payments strictly in accordance with Cash Management Methods formulated by Chinese Peoples Bank and Stipulations on Managing and Controlling Currency and Capital by financial department. 第六条 办理现金收支业务时，应当遵守以下规定： 6. Following rules must be observed when handling cash receipts and payments: 1.按照现金管理规定，现金应控制在核定库存限额之内。 6.1 Amount of cash shall not be beyond authorized stock according to cash management stipulation. 2.凡各项业务收入的现金必须当日交存银行。 6.2 All cash receipts shall be deposited intact in the bank each day. 3.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。 6.3 All economic transactions with other units shall be settled among banks except that petty cash disbursement can be made by imprest. 4.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。 6.4 Faithfully indicate source and purpose of cash in each voucher of saving and drawing money in and from bank. 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。 6.5 Do not replace stock cash with substandard voucher, namely Paper in Cash Stock. 6.不准谎报用途套取现金。 6.6 Do not d