联营体财务管理办法文档格式.docx

1、人力资源学院56套讲座+27123份资料各阶段员工培训学院77套讲座+ 324份资料员工管理企业学院67套讲座+ 8720份资料工厂生产管理学院52套讲座+ 13920份资料财务管理学院53套讲座+ 17945份资料销售经理学院56套讲座+ 14350份资料销售人员培训学院72套讲座+ 4879份资料*-*.JV财务管理办法第一章总则0第一章 总则 Chapter One General0第一条 为了规联营体财务行为，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。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，根据埃塞俄比亚有关法律法规和CWGS.

2、JV协议及联营体管理章程，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

3、法、制度。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。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

4、this Regulation, related measures and systems, such as Measures of Bookkeeping Operation0, 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

5、。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。建立健全财务管理制度，做好财务管理基础工作，严格遵守埃塞俄比亚的各项法律法规，加强财务监督和检查，如实

6、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

7、 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 rais

8、ing funds reasonably and efficiently to satisfy requirements of production operation, dispose funds scientifically to enhance the efficiency of funds usage, to distribute the income of T-C JV properly and manage the financial relationship between JV and other units fairly, to report financial status

9、 veritably and timely and participate and assist JVs leadership to make decision; to carry out financial supervision and protect financial and economic discipline seriously. 第六条 联营体财务管理的容是：货币资金管理、存货管理、固定资产管理、成本费用管理、利润管理以及财务监督。第六条 联营体财务管理的内容是：Article 6 The content of JVs financial management is monet

10、ary fund management, inventory management, fixed assets management, cost management, profit management, as well as financial supervision. 第二章联营体财务管理体制及工作职责第二章 联营体财务管理体制及工作职责 Chapter 2 Financial Management System and Work Responsibility第七条 联营体是各母公司共同投资、共享利益、共担风险的经营核算单位，联营体管理委员会享有各种重大事项的决策权，项目经理在管理委员会

11、的授权下，全面负责财务管理工作；财务主管协助项目经理领导联营体财务管理和会计核算工作，主持财务管理日常工作。第七条 联营体是各母公司共同投资、共享利益、共担风险的经营核算单位，联营体董事会享有各种重大事项的决策权，项目经理在董事会的授权下，全面负责财务管理工作；财务主管协助项目经理领导公司财务管理和会计核算工作，主持财务管理日常工作。Article 7 T-C Joint Venture is a business accounting entity, which is formed by joint investment, joint benefit and joint risk of ea

12、ch parent company. The Management Committee（MC）has decision-making authority for important affairs, with authorization from the MC; the Project Manager takes charge of overall financial management works. The Financial Chiefs responsibility is to assist the Project Manager to perform financial manage

13、ment and bookkeeping, also he is in charge of routine works of financial management. 第八条 联营体职能部门必须履行本部门在财务管理工作上的职责。Article 8 Every functional department must perform its responsibility with respect to its financial management works. 财务部门负责联营体财务管理的日常工作和会计核算工作；草拟财务管理和会计核算办法；编制财务收支计划，经批准后落实到基层；筹集联营体所需资

14、金，管好用好资金，实现资金效益最大化；负责收益管理、税收管理、资产帐务管理，控制成本费用支出，加强财务监督 ；编制财务预、决算报告，收集整理有关财务管理、会计核算、经济活动等方面资料；提供经济活动分析资料和企业财务状况，改善和加强财务管理工作；参与联营体各种合同洽谈工作。The Financial Offices responsibility is to take charge of routine works of financial management and auditing works; to draw up measures for financial management and

15、 bookkeeping operation; to organize plans for financial receipts and expenditures, and carry out the plans after approval; to raise funds required by the JV, manage and use the funds properly as to maximum the efficiency of funds; to take charge of profit management, tax management, fixed asset mana

16、gement, and cost control management to strengthen financial supervision; to work out financial budget report and final accounts report, collect information with respect to financial management, bookkeeping operation and business activity; to provide information about economic activity analysis and b

17、usiness finance status, enhance and strengthen the financial management works; to participate in different kinds of contract negotiation of the JV. 合同管理部门应及时向业主办理已完工程的结算工作，及时向财务递交合格的确认收入的凭证；负责牵头分包工程的招标及合同洽谈工作，召集相关部门进行合同的评审，确定合理的分包单位，及时提供分包单位已干工程的结算资料并递交财务入帐；牵头编制各所属单位、部门的月、年度收入预算和成本定额，下达有关考核指标，做好成本控制

18、工作;协助财务部门搞好财务预算管理；每月28日前提供编制月资金流计划所需资料；编制季度、半年或年资金流计划所需资料根据通知时间提供。合同管理部应及时向业主办理已完工程的结算工作，及时向财务递交合格的确认收入的凭证；协助财务部门搞好财务预算管理。The Contract Management Office shall perform settlement from the Employer in a timely manner, and submit qualified and confirmed voucher to the Financial Office in time; its resp

19、onsible for invitation of bidding and negotiation of any subcontract work, convening concerned departments for proceeding subcontract evaluation, determining qualified subcontractor, and providing settlement materials of subcontractor for Financial Office for financial entry;s also responsible for s

20、etting up month and annual revenues budget, cost quota, relative evaluation criteria for each subordinate unit and department in order to carry out cost control and assist the Financial Office managing financial budget properly. The Contract Department shall provide relevant data for making the cash

21、 flow plan before 28th of every month, the data for making quarterly, half-annually, and annually cash flow plan shall be provided according to relevant notices.机电物资部负责工程所需的各种材料采购、设备采购及租赁的招标及合同洽谈工作并组织相关部门进行合同的评审，按月向财务部门提供材料采购、设备采购及租赁支出预算；负责各种设备、材料的实物管理工作，及时办理各种材料及设备的验收、发出、退库及部各单位之间的调拨手续并及时报送财务部门入帐；定

22、期进行材料、设备的盘存工作并定期与财务对帐，做到帐物、帐帐相符；健全材料及设备的收发、领用、退库及盘点制度；负责各种设备、材料的实物管理工作，及时办理各种材料及设备的验收、发出、退库及内部各单位之间的调拨手续并及时报送财务部门入帐；健全材料及设备的收发、领用、退库及盘点制度。The Mechanical and Electrical Department is responsible for purchasing different kinds of material and equipment, initiating bid and negotiating any equipment ren

23、ting contract, organizing concerned departments for contract evaluation, and submitting material and equipment purchase and/or rent budget to the Financial Department monthly; responsible for accepting, delivering and clearing stock of different kinds of equipment and material, carrying out allocati

24、ng procedure between internal departments and submitting information to Financial Office for financial account entry; responsible for stock-taking of equipment and material, and checking up account with Financial Office periodically to make sure that accounts can match stocks properly, perfecting sy

25、stem for receiving, delivering, stock-clearing and stock-taking of material and equipment. The M&E Department shall provide relevant data for making the cash flow plan before 28th of every month, the data for making quarterly, half-annually, and annually cash flow plan shall be provided according to

26、 relevant notices.行政部负责联营体人力资源管理工作，控制非生产用工，提高劳动生产率，加强工资管理，降低人工成本，并及时向财务提供工资及奖金发放表；负责联营体接待费用的管理工作，在搞好接待的前提下，努力控制和减少不合理开支，杜绝非法支出；负责在联营体预算指标提出非生产设备和办公用品、福利用品等的采购计划，作好上述物资的采购、收发及实物管理工作，并与财务帐进行定期的核对，做到帐物、帐帐相符；负责各办事处的费用核定和控制工作。事务部负责联营体人力资源管理工作，控制非生产用工，提高劳动生产率，加强工资管理，降低人工成本；负责在联营体预算指标内提出非生产设备和办公用品、福利用品等的采购

27、计划，作好上述物资的采购、收发及实物管理工作，并与财务帐进行定期的核对，做到帐物、帐帐相符。The Administrative Department is responsible for managing human resource and controlling non-production labor in order to improve productivity and reduce labor cost, and to provide salary and bonus sheets timely to the financial office; responsible for m

28、anaging reception cost of JV, controlling and decreasing irrational cost, and putting and end to illegal outgoings; responsible for organizing procurement plan for non-production equipment, office supplies and welfare supplies, purchasing, delivering and managing these items, and checking with Financial Office periodically in order to make sure that the above-said items match with financial accounts; responsible for control and check the