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1、外资企业 财务管理管控规章制度有限公司财务管理 制 度Weishan HanjiameiDecoration Materials Co., Ltd. Financial ManagementRegulations财务管理制度FinancialManagement Regulations第一章总则第一条为了加强公司的财务管理管控和财务监督工 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,特制定本规章制度。1. This system is hereby established in the list of national laws and regulations
2、 regarding to foreign investment enterprise in order to well manage and supervise financial affairs of this pany and protect interests of the pany and investors.第二条本规章制度适用 于有限公司。2. This system isapplicable to Weishan Hanjiamei第三十五条 审批内容及额度35. Expenses and the ration for approval 公司的日常费用开支无论额度大小均有 各部
3、门机构经理提出后，送交财务相关 相关项目人审查核定，财务相关相关项 目人签署意见后，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。 Running expenses whether substantive or small are put forward by director of each department and delivered to financial director for check and ratification before they are reported to deputy general
4、 manager and general manager for check and approval. Major events such as external investment, purchase of fixed assets and substantive running expenses shall be reported by general manager to chairman of board or board of directors for check and approval.第三十六条审批程序 36. Check and ApprovalProcedures11
5、1 .各部门机构职员经办的开支相关项目，经部门机 构经理确认，后报财务相关相关项目人 核准，审签后再报副总经理、总经理审 知匕。 Items of expense handled by staff of each department shall be confirmed by director of the department first, then reported to director, they shall be submitted to deputy general manager and general manager for check and approval.2.各部门机
6、构经理经办的开支相关项目，直接报财务相关相关项 目人核准签认，按审批权限再报副总经 理、总经理审批。Expenses handledby director of each department shall be directly reported to financial director for check and signature first and then to deputy general manager and general manager for approval. 3.副总经理及 高级管理管控相关人员经办的开支事 项，按审批权限，先报财务相关相关项 目人审核签认，审签后再报
7、总经理审批。Expense items handled by general manner and senior administrative staff shall be reported to financial director first and then to general manager for check and approval. 4.总经理经办的开支事项，经财务相关相 关项目人、副总经理审核签认，再报董 事长或董事会授权董事审批。 Expense items handled by general manager shall be checked and approved b
8、y financial director and deputy general manager first and then by chairman of board or executive director authorized by board of directors.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，审签后送财务相关相关项目人 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。 Expenses of board of directors and general meeting of shareho
9、lders shall be put forward and first checked by secretary of the board or office of the board, then checked and signed by financial director and finally reported to general manager for check and approval. Substantive expense or expense for extraordinary items requires report by general manager to ch
10、airman of board for check and approval. 12 6.监事会开支事项，监事长或办公室提交 并进行初审和审签，财务相关相关项目 人审核签认后报总经理审批。 Expense of supervisory mittee shall be checked and signed by director of mittee first and then by financial director and general manager successively. 第三 十七条 一般本相关项目联系相关公司 正式正式生效方法或本相关项目联系相 关公司正式正式生效方法或盖章程
11、序 37. General procedures of payment 公司所有款项支付，均需各部门机构提 前提出本相关项目联系相关公司正式正 式生效方法或本相关项目联系相关公司 正式正式生效方法或盖章计划，报财务 部做好资金安排，并在本相关项目联系相关公司正式正式生效方法或本相关项 目联系相关公司正式正式生效方法或盖 章时填写本相关项目联系相关公司正 式正式生效方法或本相关项目联系相关 公司正式正式生效方法或盖章审批单 或费用报销单，按审批程序签批后， 财务部本相关项目联系相关公司正式正 式生效方法或本相关项目联系相关公司 正式正式生效方法或盖章。 Financial department
12、shall arrange fund according to payment plan made by each department in advance and meet payments after filling in Payment Check and Approval Note (paid by transferring accounts) or Expense Reimbursement Note (paid by cash) and going through approval procedures. 第三 十八条 严 格执行及例外事项38. Strict execution
13、 and exceptional items各部门机构各单位的报销人，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，或因分管领导人不在而必须开 支的，开支后应立即补办审批手续。Persons of any department submitting an expense account shall adhere to this stipulation. Any application for reimbursement bypassing the immediate leadership or exceeding the authorit
14、y or not accordant with the check and approval procedure is not allowed. Check and approval procedure shall be handled after the reimbursement provided the reimbursement is urgent under special conditions or immediate superior is not in. 第三十九条 财务监督 39. Supervision of financial affairs 贝才务 相关相关项目人及财务
15、经办相关人员有 权对不合理开支提出质询和制止。13 Financial director or financial staff involved in the procedures implementation are entitled to raise inquiry on unreasonable expense and suspend the payment.第四十条 签订合同协议及财 务参与 40. Participating in contract signing批量采购或重要相关项目须按经济合同协议法要求签订合同 协议，财务必须参加合同协议的签订工 作 oFinancial dep
16、artment shallparticipate in contract signing of batch purchase or major items according to Economic Contract Law. 公司签订 的所有合同协议，须报送财务一份作为 本相关项目联系相关公司正式正式生效 方法或本相关项目联系相关公司正式正 式生效方法或盖章依据，并财务部相关 相关项目贴花、存档。 Financial department shall have one original of all contracts as payment proof and is responsible
17、for sticking stamp and filing. 第四十一条合法开支及违规责任41.各项开Legal expenses and liability支必须严格遵守财经法纪,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。 Laws and discipline offinance and economics and stipulations of financial affairs shall be observed; Persons involved in acts of reimbursement violatin
18、g the stipulation shall assume relative responsibility according to the limit for authority of handling, checking, signing and approving. 第四十二条 报 账要求42. Requirements forreimbursement 本相关项目联系相 关公司正式正式生效方法或本相关项目 联系相关公司正式正式生效方法或盖章 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。一对不按要求报账的，财务 部有权拒绝受理。 plete pa
19、yment vouchers, true content, explicit purpose, correct calculation, certain time, neat and firm paste. Is not qualified for rendering an account. Financial department is justified to refuse the application for reimbursement if the procedure is not handled properly. 第四十三条 工程相关项目的本相关项目联系相关公司正式正式生效方法或
20、本 相关项目联系相关公司正式正式生效方 法或盖章程序1443.Procedure of engineering payment 1. 公司所有工程相关项目，必须填写呈批 件报总经理批准立项。All engineeringproj ects to be carried out shall be reported and approved by general manager. 2. 呈批件中必须详细说明工程相关项目的 实施目的、地点、详细方案、施工方及 相关项目造价。 There shall be purpose, site, detailed scheme, party in charge o
21、f construction and cost in application report.3.总经理批准的呈批件必须抄送财务相关相关项目人。 报批部门机构根据总经理批准的呈批件 与施工方签订合同协议。合同协议一式 四份，双方一各执两份。其中一份给财 务部备案，另一份交办公室保管备案。 Copy of application approved by general manager shall be made for financial director. Application department signscontract with party in charge of construct
22、ion according to the report approved by general manager. There shall be four copies of contract with each party holding two respectively. One copy is to financial department for filing and the other to office for filing. 4.财务部 门机构根据合同协议约定及工程实际进 度安排本相关项目联系相关公司正式正 式生效方法或本相关项目联系相关公司 正式正式生效方法或盖章。 Financ
23、ial department will arrange payment according to contract and actual progress. 5.工程竣工后，设备部门机构对工程质 量进行竣工本合同支付资金服务，并填 写工程本合同支付资金服务单，经本合 同支付资金服务合格的工程相关项目， 财务部凭工程本合同支付资金服务单、 发票及本相关项目联系相关公司正式 正式生效方法或本相关项目联系相关公 司正式正式生效方法或盖章审批单，支 付工程余款。After project is pleted,Decoration Materials Co., Ltd.第三条 公司的财务活动，遵守中国的
24、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相 关相关项目。 3. All financial activities of this pany 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. 第四条公司各部门机 构和职员办理财会及财会相关事务，必
25、 须遵守本规章制度。4. Departments and employees of this pany shall abide by this system when involved in financial affairs or such affairs concerned. 第二章 现金管理管控第五条严格按照中国人民银行规定的现金管理管控 办法和财政部关于企业单位货币资金管 理管控和控制的规定，办理有关现金收 支业务。 5. Handle cash receipts and payments strictly in accordance with Cash equipment depar
26、tment is responsible for checking the engineering before acceptance and filling in receipt. If the engineering is up to standard, financial department will the remaining sum based on engineering receipt, invoice and payment approval note. 第四十四 条 固定资产的本相关项目联系相关公 司正式正式生效方法或本相关项目联系 相关公司正式正式生效方法或盖章程序 44
27、. Procedure of fixed assets payment 151.公司有关部门机构如 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。Purchase of any fixed asset requires approval by general manager on application report. There shall be detailed specification of function, performance and price of the product in application report. 2.总
28、 经理批准的呈批件必须抄送财务相关相 关项目人，同时抄送设备部门机构。申 请部门机构根据总经理批准的呈批件到 设备部门机构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协议。合同协议 一式四份，双方各执两份。其中一份给 财务相关相关项目人，另一份交办公室 保管。 A copy of the application report approved by general manager shall be made for financial director and equipment department as well. Then the application
29、 department shall go to equipment department to fill in equipment purchase and renewal application note according to the application report approved by general manager. As to those large equipments, demonstration shall be made before the purchase contract is signed. There are four copies of the cont
30、ract with each party holding two. One copy is for financial director and the otheris in the office for filing. 3. 固定资 产到货后，设备及有关部门机构本合同 支付资金服务并填写本合同支付资金服 务单，本合同支付资金服务合格后，设 备部门机构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 产本合同支付资金服务合格单和发票一 起交财务部门机构，财务部门机构凭 本相关项目联系相关公司正式正式生 效方法或本相关项目联系相关公司正式 正式生效方法或盖章审批单本相关项 目联系相关
31、公司正式正式生效方法或本 相关项目联系相关公司正式正式生效方 法或 盖章。Equipment departmentand relative department shall check the product on delivery and fill in receipt if it is up to the standard. Equipment department shall then number the asset, label it with assetand hand the receipt with invoice to financial department for pay
32、ment by Payment Check and Approval Note. 第四十五条原辅料采购的本相关项目联系相关公司正式正式生效 方法或本相关项目联系相关公司正式正 式生效方法或盖章程序 45. Procedure of raw and subsidiary materials payment 1.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 管领导人提出申请，并填写申购单。 Person in storehouse shall put forward application to the director and fill in Purchase Order if st
33、ocks there are less than the minimum16requirement. 2.经过主管领导人本 相关项目联系相关公司正式正式生效方 法的申购单交采购部门机构采购；并复 印一份交财务部门机构。Purchasedepartment is responsible for the purchase according to Purchase Order signed by the director; one copy of the note shall be delivered to financial department. 3. 原辅料到货后，放在仓库的待检区域， 公司
34、QC相关人员对采购的原辅料进行 检查。 Put the purchased raw andsubsidiary materials in the area to be inspected in the storehouse. QC staff is responsible for checking the raw and subsidiary materials. 4.仓库管理管 控相关人员根据QC相关人员的检验单 和合格证，办理入库手续。采购部门机 构凭入库单和发票及本相关项目联系 相关公司正式正式生效方法或本相关项 目联系相关公司正式正式生效方法或盖 章审批单到财务部门机构办理本相关 项目
35、联系相关公司正式正式生效方法或 本相关项目联系相关公司正式正式生效方法或盖章手续。方法或盖章手续。Storehousepersonnel shall handle the procedure for putting in storage according to inspection note and quality certificate issued by QC staff. Purchase department shall handle payment procedure in financial department by storage note, invoice (Purchas
36、e contract shall be attached if it is signed) aid Payment Check and Approval Note as well. 第四十六条办公用品的本相关项目联系相关公司正式正式生效方法或本相关 项目联系相关公司正式正式生效方法或 盖章程序 46. Procedure of office appliance payment 1.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，向主管领导人提出申请，并填 写申购单。 Office staff shall put forward application to the director
37、 and fill in Purchase Order if stocks there are less than the minimum requirement. 2. 经过主 管领导人本相关项目联系相关公司正式 正式生效方法的申购单交采购部门机构 采购；并复印一份交财务部门机构。 Purchase department is responsible for the purchase according to Purchase Order signed by the director; one copy of the note shall be delivered to financial
38、department.173.办 公用品到货后，办公室开具入库单，办理入 库本合同支付资金服务手续。 Office personnel shall issue storage note of the purchased appliance and handleprocedures for check before acceptance. 4. 采购相关人员凭入库单和购货发票，到 财务部门机构办理本相关项目联系相关 公司正式正式生效方法或本相关项目联 系相关公司正式正式生效方法或盖章手 续 o Purchaser shall handle payment procedure in financi
39、al department by storage note and purchase invoice. 第 四十七条财务开支审批审批流程图 47. Flow chart of checking and approving financialexpenses18 注：银行本相关项目联系相关公 司正式正式生效方法或本相关项目联系 相关公司正式正式生效方法或盖章一 本相关项目联系相关公司正式正式生 效方法或本相关项目联系相关公司正式 正式生效方法或盖章审批单Remark: payment by bank-Payment Check and Approval Note 现金报销一费用报 销单、差旅费报
40、销单Cash Reimbursement-Reimbursement Note for Expenses, Reimbursement Note forTraveling Expenses 借款 一借款单 LoanLoan Note第七章 存货管理管控第四十八条本规章制度所指存货为五大类，包括： 48. This system is applicable to five categories of inventories, including:1.材料类，包括各种原材料、辅助材料及燃料 等；Materials, including rawmaterials, subsidiary materi
41、als and fues of all kinds;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； Consumables used for production or for non-production; 3, 包装物；Packingmaterials; 4.在质量本合同支付资金服 务与半成品；Work in progress andsemi-finished products 5.产成品。 finished products第四十九条 采购49. Purchase1.生产用材料采购部门机构相关相关项目采购。购货必 须以有计划为原则，生产部门机构根据 月度或年度生产计划填制请购
42、单,请购 单上应19 详细注明材料 的性能要求、精度等级、规格型号、数 量等 o Purchase department is responsible for purchasing materials for production. Purchase plan is an essential. Production department, by referring to monthly and annual production plan, shall fill in grade, specification and type and quantity are indicated. 2. 金额
43、在 2 万元以下的生产用材料请购生产部门机 构相关相关项目人相关相关项目审核批 准，经审批同意的，交采购部门机构相 关相关项目采购。 Purchase of materials for production with the sum below 20,000 requires check and approval of person in charge of production department only and then is implemented by purchase department. 3.申请采购金额 在2万元以上的请购单，经生产部相关 相关项目人审批后，采购部门机构应及
44、 时审核确认是否必须购置，如确实必须 购置，则采购部门机构相关相关项目人 本相关项目联系相关公司正式正式生效方法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机构和财 务部，落实采购任务和购置资金。采购 部门机构应及时按请购申请的要求采购 材料 oPurchase of materials inexcess of 20,000 requires check and approval of director of production department first, then shall be checked by purchase department as to whethe
45、r the purchase is a necessary, if so, signed by director of purchase department and reported to general manager. After approval of general manager, Purchase Order will be transmitted to purchase department and financial department for it to carry out the purchase and allocate the fund. Purchase depa
46、rtment shall promptly buy the materials in accordance with the application. 4.质检部门机构需用 的易耗品，质检相关人员提出请购申请, 金额在2万元以下的请购单，经质检部 门机构经理审批确认后，交采购部门机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
47、当遵守以下规 定：26. Following rulesmust be observed when handling cash receipts and payments:1 .按照现金管理管控规定，现金应控制在核定库存 限额之内。 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。 All cash receipts shall be deposited intact in the bank each day. 3.
48、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。 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。构相关相关项目采购；金额在2万元以 上的请购单，遵照以上木条第3款规定 处理。 QC staff shall put forward application for purchase of con
49、sumables needed by QC department. Purchase below 20,000 requires check and approval of director of QC department; otherwise, follow above stipulation. 5.采购部 门机构根据请购单上详细列明的品名、 数量、质量进行采购，采购时应货比三 家，经济实用。20Faithfully indicate source and purpose of cash in each voucher of saving and drawing money in and from bank. 5. 不准用不符合规章制度的凭证顶替库存 现金，即不得白条抵库。 Do not replace stock cash with substandard voucher, namely in Cash Stock 6.不 准谎报用途套取现金。Do not drawcash by any false excuse.7.不准用银行账户代其他单位