公司财务管理制度
corporate financial management system
第一条 article 1
为加强财务管理，规范财务工作，促进公司经营业务的发展，提高公司经济效益，根据国家有关财务管理法规、制度和公司章程有关规定，结合公司实际情况，特制订本制度。
the system is specially formulated in order to strengthen financial management, standardize financial work, promote the development of the company’s business and increase corporate economic profits according to the relevant provisions of national regulations and institutions on financial management as well as the articles of association, combining with the company’s actual situation.
第二条 article 2
公司会计核算遵循权责发生制原则。
the company’s financial accounting complies with the accrual basis principle.
第三条 article 3
财务管理的基本任务和方法：
the basic tasks and methods of financial management:
（一）筹集资金和有效使用资金，监督资金正常运行，维护资金安全，努力提高公司经济效益。
(i) raise and efficiently use funds, supervise the normal operation of funds and maintain financial security and make efforts to boost corporate profits.
（二）做好财务管理基础工作，建立健全财务管理制度，认真做好财务收支的计划、控制、核算、分析和考核工作。
(ii) complete the basic work of financial management, establish a sound financial management system and carefully accomplish the planning, control, accounting, analysis and assessment works on financial revenues.
（三）加强财务核算的管理，以提高会计资讯的及时性和准确性。
(iii) strengthen the management of financial accounting in order to improve the timeliness and accuracy of accounting information.
（四）监督公司财产的构建、保管和使用，配合有关部定期进行财产清查。
(iv) supervise the construction, custody and use of the company’s property, and coordinate with relevant departments to carry out property verification at regular intervals.
（五）按期编制各类会计报表和财务说明书，做好分析、考核工作。
(v) prepare various types of accounting statements and financial instructions and complete analysis and assessment work at regular intervals.
第四条 article 4
财务管理是公司经营管理的一个重要方面，公司财务部对财务管理工作负有组织、实施、检查的责任，财务人员要认真执行《会计法》，坚决按财务制度办事，并严守公司秘密。
financial management is an important aspect among corporate management. the corporate finance department bears the responsibilities to organize, implement and inspect financial management. the financial staffs must earnestly implement the accounting law and firmly comply with the financial system and strictly observe the company’s secrets.
财务管理的基础工作
basic work of financial management
第五条 article 5
加强原始凭证管理，做到制度化、规范化。原始凭证是公司发生的每项经营活动不可缺少的书面证明，是会计记录的主要依据。strengthen the management to original certificates to ensure institutionalization and standardization. the original certificate is an indispensable written document for the company to carry out each business activity and the main basis of accounting records.
第六条article 6
公司应根据审核无误的原始凭证编制记帐凭证。记帐凭证的内容必须具备：填制凭证的日期、凭证编号、经济业务摘要、会计科目、金额、所附原始凭证张数、填制凭证人员，复核人员、会计主管人员签名或盖章。收款和付款记帐凭证还应当由出纳人员签名或盖章。the company shall prepare the accounting voucher according to the original certificate that has been audited. the accounting voucher must include: date, number, summary of business transaction, accounting subject, amount, number of sheets of attached original certificate, filling person, reviewing person, signature or seal of accountant in charge. the receivables and payment vouchers shall also be signed or stamped by the cashier.
第七条 article 7
健全会计核算，按照国家统一会计制度的规定和会计业务的需要设置会计帐簿。会计核算应以实际发生的经济业务为依据，按照规定的会计处理方法进行，保证会计指标的口径一致。相互可比和会计处理方法前后相一致。complete accounting system and set accounting books in accordance with state regulations on general accounting system and the request of accounting affairs. the financial accounting shall be carried out according to the actual economic business and conducted in accordance with the specified accounting treatment method to ensure consistent accounting index. it is mutually comparable and consistent with the accounting management method.
第八条 article 8
做好会计审核工作，经办财会人员应认真审核每项业务的合法性、真实性、手续完擎性和资料的准确性。编制会计凭证、报表时应经专人复核，重大事项应由财务总监复核。complete accounting audit work. the financial and accountancy personnel shall carefully examine the legality and authenticity of each business, the integrity of procedures and the accuracy of data. the prepared accounting certificates and statements shall be reviewed by a specially assigned person and the major issues shall be reviewed by the chief financial officer.
第九条 article 9
会计人员根据不同的帐务内容采用定期对会计帐簿记录的有关数位与库存实物、货币资金、有价证券、往来单位或个人等进行相互核对，保证帐证相符、帐实相符、帐表相符。
the accounting staff shall carry out cross-check to relevant digitals in the accounting book with physical inventory, monetary funds, negotiable securities, dealing units or inpiduals on a regular basis according to different accounting contents so as to ensure that the accounts are consistent with certificates, the accounts matches the reality, and the accounts are consistent with statements.
第十条 article 10
建立会计档案，包括对会计凭证、会计帐簿、会计报表和其他会计资料都应建立档案，妥善保管。按《会计档案管理办法》的规定进行保管和销毁。
establish accounting archives for safekeeping, including accounting documents, accounting books, accounting statements and other accounting data. carry out safekeeping and destruction in accordance with the regulations on accounting archives.
第十一条 article 11
会计人员因工作变动或离职，必须将本人所经管的会计工作全部移交给接替人员。会计人员办理交接手续，必须有监交人负责监交，交接人员及监交人员应分别在交接清单上签字后移交人员方可调离或离职。
if the accounting staffs change works or in case of demission, they shall transfer all accounting works administered by them to new staffs. as the accounting staffs handle hand-over procedures, a specially assigned person must be present to supervise this process. the accounting staffs can only leave when the hand-over staff and supervision staff sign on the transfer list.
第十二条 article 12
资本金是公司经营的核心资本，必须加强资本金管理。公司筹集的资本金必须聘请中国注册会计师验资，根据验资报告向投资者开具出资证明，并据此入帐。
the capital fund is the company’s core capital, so the capital fund management must be strengthened. it must employ chinese certified public accountant to assess the capital funds raised by the company, then issue the capital contribution certificate to investors according to capital verification report, and finally bring to credit.
第十三条 article 13
经公司董事会提议，股东会批准，可以按章程规定增加资本。财务部门应及时调整实收资本。
it can increase capital according to the articles of association upon the proposal of the board of directors and the approval of the board of directors. the financial department shall adjust the paid-up capital timely.
第十四条 article 14
公司股东之间可相互转让其全部或部分出资，股东应按公司章程规定，向股东以外的人转让出资和购买其他股东转让的出资。财务部门应据实调整。
the shareholders of the company can transfer their contributions to other corporate shareholders in whole or in part. the shareholders shall comply with the articles of association to transfer their contributions to persons other than corporate shareholders or purchase contributions transferred by other shareholders. the financial department shall make adjustment according to the facts.
第十五条 article 15
加强应付帐款和其他应付款的管理，及时核对余额，保证负债的真实性和准确性。凡一年以上应付而未付的款项应查找原因，对确实无法付出的应付款项报公司总经理批准后处理。strengthen the management to account payables and other types of payables and check the balances in a timely manner to ensure the authenticity and accuracy of the liabilities. find out the reasons for the funds that shall be paid but unpaid for more than one year, and the payables that can not be paid really shall be reported to the general manager for approval.
第十六条 article 16
现金的管理：严格执行人民银行颁布的《现金管理暂行条例》，根据本公司实际需要，合理核实现金的库存限额，超出限额部分要及时送存银行。
cash management: strictly enforce the provisional regulations on cash management issued by the people’s bank of china, reasonably verify the cash inventory limits according to the actual needs of the company, and the exceeded limits shall be timely deposited in the bank.
第十七条 article 17
出纳人员必须每日结出现金日记帐的帐面余额，并与库存现金相核对，发现不符要及时查明原因。财务总监对库存现金进行定期或不定期检查，以保证现金的安全和完整。公司的一切现金收付都必须有合法的原始凭证。 the cashier must settle the book balance of cash journal each day, and check with the inventory cash, then find out the reasons for any discrepancy in a timely manner. the chief financial officer shall carry out inspection to the cash in a regular or irregular manner to ensure the security and integrity of cash. all cash receipt and payment shall be carried out based on legitimate original documents.
第十八条 article 18
银行存款的管理：加强对银行帐号及其他账户的保密工作，因业务需要不准外泄，银行账户印签实行分管、并用制，不得一人统一保管使用。严禁在任何空白合同上加盖银行帐户印签。management of bank deposits: strengthen the confidentiality to bank account and other accounts and must not disclose the information to others upon business needs. the signature of bank account is managed in form of decentralization and common use, no one is allowed to keep and use it inpidually. strictly prohibit stamping bank account seal on any blank contract.
第十九条 article 19
出纳人员要随时掌握银行存款余额，不准签发空头支票，不准将银行账户出借给任何单位和个人办理结算或套取现金。在每月末要做好与银行的对帐工作，并编制银行存款余额调节表，对未达帐项进行分析，查找原因，并报财务部门负责人。
the cashiers shall keep abreast of bank balance, must not issue blank check and lend bank accounts information to any unit or inpidual to handle settlement or extract cashes. at the end of each month, check up account with the bank, prepare bank balance reconciliation, analyze the account in transit, find out the reasons and report to the head of finance department.
第二十条 article 20
应收帐款的管理：对应收帐款，每季末做一次帐龄和清收情况的分析，并报有关领导和分管业务部门，督促业务部门积极催收，避免形成坏帐。
management of receivables: conduct analysis to the account age and collection situation of receivables every quarter, report to the leadership and branched business department and supervise the business department to actively collect to avoid the formation of bad debts.
第二十一条 article 21
其他应收款的管理：应按户分页记帐，要严格个人借款审批程式，借款的审批程式是：借款人→部门负责人→财务总监→总经理。超过5000元（人民币）借款，需经董事长审批。借用现金，必须用于现金结算范围内的各种费用专案的支付。management of other receivables: it shall keep account in different pages according to the users, strictly personal loan approval program. the approval program of loan: borrower →department head→ financial chief officer → general manager. the loan of more than 5000 yuan (rmb) shall be subject to the approval of the chairman. the borrowed cash shall be used to pay all costs within the range of cash settlement.
第二十二条 article 22
固定资产的管理：有下列情况之一的资产应纳入固定资产进行核算：①使用期限在一年以上的房屋、建筑物、机器、机械、运输工具和其他与经营有关的设备器具、工具等：②不属于经营主要设备的物品，单位价值在2000元以上，并且使用期限超过2年的。
fixed asset management: the assets included in one of the following conditions shall be checked as fixed assets: ① houses, buildings, machines, machinery, transport equipment and other equipments, appliances and tools related to management with service life of more than one year: ② articles other than main business equipments, or articles with unit price of more than rmb 2000 yuan and service life of more than two years.
第二十三条 article 23
固定资产要做到有帐、有卡，帐实相符。财务部负责固定资产的价值核算与管理，综合管理部负责实物的记录、保管和卡片登记工作，财务部应建立固定资产明细帐。
the fixed assets shall be with corresponding accounts and cards, where the accounts are consistent with the reality. the financial...