工程联营体财务管理手册.docVIP

联营体管理手册 MANAGEMENT MANUAL 事 务 部 Administrative Department 第0次修改 第 1 版 CWGS Joint Venture Page PAGE 1 *****-****.JV财务管理办法 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, this Regulation is established based on related laws and regulations of China, Agreement of *****-**** 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 units of T-C Joint Venture. Its a supervising document for formulating other enforcement regulations of financial management for T-C Joint Venture. By the principle of this Regulation, related measures and systems, such as Measures of Bookkeeping Operation, Examination and Approval Provision of Finance Payment, Management Measures of Business Entertainment and Provision of Travel Expense Claim for Staff, are established. 第三条 联营体财务管理的目的是：科学合理地筹集、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 JVs 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 principle 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 laws, and guarantee the investors 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 JVs financial management is to raising funds reasonably and efficientl