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 本制度适用于上海有限公司。2. This system is applicable to Shanghai 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 draw cash by any false excuse.7.不准用银行账户代其他单位和个人存入或支取现金。6.7 Do not use the account to save or draw cash of other units and individuals.8.不准用单位收入的现金以个人名义存储，不准保留帐外公款，不得设置小金库。6.8 Do not save cash from revenue of the company in bank in the name of individuals. Public money not in the account is not allowed to retain, nor is small treasury.9.不准用收入的现金坐支。6.9 Do not use revenue cash to meet expenses.第七条 现金的使用范围：7. Events covered by cash:1.支付给职工的工资、奖金等。7.1 Pay and premium.2.支付给职工的市内差旅费、外地差旅费、就餐费、职工探亲路费等。7.2 Local traveling expense, nonlocal traveling expense. table money, traveling expenses for visiting family etc.3.支付给临时工、外包工的劳务报酬或其他服务费用。7.3 Recompense to casual laborers and contractors or other service4.按银行规定结算起点1000元以下的零星支出。7.4 Patty payment below 1000 RMB by stipulation of bank.5.按央行规定需支付现金的其他支出。7.5 Other payments required to cover with cash by stipulations of central bank.第八条 凡超过2000元以上的现金支出，必须提前二天报财务部，以便及时向银行预约提款。8. Payments of over 2000 RMB shall be reported to financial department two days in advance so that the department can draw cash from bank in time.第九条 财务部应建立现金、银行存款日记账，按照业务发生的先后顺序逐笔序时登记。每日终了，应根据登记的现金日记账结余数与实际库存数进行核对，做到帐实相符。月份终了，现金日记账的余额必须与现金总账科目的余额核对相符。9. Financial department shall establish cash journey and journey of cash in bank and chronologically register the events. Check balance on the Cash Journey to make it accordant with actual stock, at the end of each day. Balance of Cash Journey shall conform to that of General Ledger of Cash at the end of each month.第三章 备用金管理第十条 公司对现金支付频繁的部门和个人，实行限额备用金制度；经批准使用备用金的，使用完毕应及时到财务部门结账。10. Limit for reserves is applied to those departments and individuals using cash frequently; the accounts shall be settled in financial department promptly after reserve fund is used.第十一条 借款审批手续：11. Examining and approving procedure of borrowing reserve fund:1.凡因工作需要借用备用金的，须由部门经理（部门使用）或经办人员向财务部提出借款申请，经财务经理核准，并经总经理审批后办理借款手续。11.1 Directors of departments or persons involved shall put forward loan application if the money is needed for business. The borrowing shall be checked and approved by financial manager first and then by general manager.2.经核准借用备用金，必须填制借款凭证，并需提前2天到财务部门预约，以便到银行提款。11.2 Reserve fund borrowing requires Loan Note to be filled and notice to financial department two days in advance that the department has enough time to draw cash from bank.3.借款凭证需填明借款用途和合理金额，经财务经理核准，并经总经理审批。11.3 Purpose and reasonable amount of fund borrowing are required to be written in Loan Note, checked and approved by financial manager and general manager.第十二条 备用金限额规定：部门经理最高5000元，一般员工最高2000元；特殊情况需超出限额的，须经总经理审批。12. Limit to reserves borrowed: upper limit for director of department is 5000RMB and generally it is 2000RMB; Borrowing of reserves beyond limit for extraordinary events requires check and approval by general manager.第十三条 临时备用金的借款期限最长不得超过一个月。特殊情况需延长的，需重新办理借款手续。13. Time limit for temporarily borrowed reserve fund is